Employees: 22 (2023.0)Legal category: SCA (commandite par actions)Size: NoneCreation date: 1989-01-13 (37 years)Status: ActiveBusiness sector: Culture de légumes, de melons, de racines et de tuberculesLocation: YCHOUX (40160), Landes
LEGUM' LAND : revenue, balance sheet and financial ratios
LEGUM' LAND is a French company
founded 37 years ago,
specialized in the sector Culture de légumes, de melons, de racines et de tubercules.
Based in YCHOUX (40160),
this company of category PME
shows in 2024 a revenue of 22.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LEGUM' LAND achieves revenue of 22.4 M€. Revenue is growing positively over 9 years (CAGR: +3.0%). Slight decline of -6% vs 2023. After deducting consumption (9.9 M€), gross margin stands at 12.5 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.6 M€, representing 20.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.4 M€, i.e. 10.7% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
22 418 980 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
12 512 349 €
EBITDA (2024)
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Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity
4 572 512 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
2 840 448 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
2 409 667 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
20.4%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 29%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
28.706%
Financial autonomy (2024)
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Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy 20-30% : Average < 20% : Low
50.912%
Cash flow / Revenue (2024)
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Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates
18.61%
Repayment capacity (2024)
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Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent 3-5 years : Fair > 5 years : Warning
0.448
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
115.887
-1932.256
-2904.735
-1805.02
216.22
576.715
5107.964
137.572
28.706
Financial autonomy
29.5
-3.216
-2.229
-3.436
21.35
11.194
1.427
27.932
50.912
Repayment capacity
-7.627
-1.339
-6.107
-4.145
15.276
-3.125
-4.639
1.305
0.448
Cash flow / Revenue
-2.76%
-33.748%
-7.441%
-10.003%
1.95%
-21.234%
-14.924%
17.955%
18.61%
Sector positioning
Debt ratio
28.712024
2022
2023
2024
Q1: 5.96
Med: 41.62
Q3: 134.36
Good-35 pts over 3 years
In 2024, the debt ratio of LEGUM' LAND (28.71) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
50.91%2024
2022
2023
2024
Q1: 11.38%
Med: 34.06%
Q3: 57.22%
Good+44 pts over 3 years
In 2024, the financial autonomy of LEGUM' LAND (50.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
0.45 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.96 years
Good+24 pts over 3 years
In 2024, the repayment capacity of LEGUM' LAND (0.45) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 157.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 4.6x. Financial charges are adequately covered by operations.
Liquidity ratio (2024)
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Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good 1-1.5 : Fair < 1 : Liquidity risk
157.886
Interest coverage (2024)
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Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable 1.5-3 : Acceptable < 1.5 : Risk
4.578
Liquidity indicators evolution LEGUM' LAND
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
197.329
164.644
183.006
166.387
163.263
183.627
178.918
152.44
157.886
Interest coverage
-6.074
-1.585
-7.324
-5.373
16.591
-2.764
-9.578
7.146
4.578
Sector positioning
Liquidity ratio
157.892024
2022
2023
2024
Q1: 125.21
Med: 209.59
Q3: 411.22
Average-9 pts over 3 years
In 2024, the liquidity ratio of LEGUM' LAND (157.89) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Interest coverage
4.58x2024
2022
2023
2024
Q1: 0.0x
Med: 1.41x
Q3: 8.21x
Good+38 pts over 3 years
In 2024, the interest coverage of LEGUM' LAND (4.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 54 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 83 days of revenue, i.e. 5.2 M€ to permanently finance.
Operating WCR (2024)
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Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released Positive = financing needed
5 163 988 €
Customer credit (2024)
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Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good 45-60j : Average > 60j : Long
35 j
Supplier credit (2024)
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Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow
70 j
Inventory turnover (2024)
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Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover
54 j
WCR in days of revenue (2024)
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WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management
83 j
WCR and payment terms evolution LEGUM' LAND
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
6 258 900 €
4 972 910 €
5 994 852 €
5 750 054 €
5 146 968 €
5 742 870 €
6 292 734 €
5 234 107 €
5 163 988 €
Inventory turnover (days)
61
71
61
63
48
65
55
47
54
Customer payment term (days)
61
69
77
72
41
47
61
42
35
Supplier payment term (days)
64
67
83
76
65
57
67
64
70
Positioning of LEGUM' LAND in its sector
Comparison with sector Culture de légumes, de melons, de racines et de tubercules
Valuation estimate
Based on 138 transactions of similar company sales
(all years),
the value of LEGUM' LAND is estimated at
11 610 889 €
(range 4 000 757€ - 19 987 361€).
With an EBITDA of 4 572 512€, the sector multiple of 3.3x is applied.
The price/revenue ratio is 0.41x
(conservative valuation).
This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Estimated enterprise value2024
138 transactions
4000k€11610k€19987k€
11 610 889 €Range: 4 000 757€ - 19 987 361€
Section all-time
Aggregated at NAF section level
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
4 572 512 €×3.3x
Estimation15 294 400 €
5 059 084€ - 22 820 091€
Revenue Multiple30%
22 418 980 €×0.41x
Estimation9 286 259 €
3 184 714€ - 15 592 878€
Net Income Multiple20%
2 409 667 €×2.4x
Estimation5 889 057 €
2 579 009€ - 19 497 265€
How is this estimate calculated?
This estimate is based on the analysis of 138 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
Net Income Multiple: Relevant for mature companies with stable results.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Similar companies (Culture de légumes, de melons, de racines et de tubercules)
Compare LEGUM' LAND with other companies in the same sector:
Yes, LEGUM' LAND generated a net profit of 2.4 M€ in 2024.
Where is the headquarters of LEGUM' LAND ?
The headquarters of LEGUM' LAND is located in YCHOUX (40160), in the department Landes.
Where to find the tax return of LEGUM' LAND ?
The tax return of LEGUM' LAND is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).
In which sector does LEGUM' LAND operate?
LEGUM' LAND operates in the sector Culture de légumes, de melons, de racines et de tubercules (NAF code 01.13Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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