SIREN : 403084817
LES MEGALITHES is a French company founded 30 years ago, specialized in the sector Restauration traditionnelle. Based in LES MONTS-VERTS (48200), this company of category PME shows in 2024 a revenue of 2.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 2 379 519 € | 2 093 349 € | 1 413 541 € | 1 996 315 € | 2 102 691 € | N/C |
| Net income | 84 074 € | -5 254 € | 4 785 € | 484 046 € | 506 071 € | -1 125 713 € |
| EBITDA | 101 524 € | -44 284 € | -62 702 € | 181 854 € | 304 335 € | N/C |
| Net margin | 3.5% | -0.3% | 0.3% | 24.2% | 24.1% | N/C |
In 2024, LES MEGALITHES achieves revenue of 2.4 M€. Revenue is growing positively over 6 years (CAGR: +2.1%). Vs 2023, growth of +14% (2.1 M€ -> 2.4 M€). After deducting consumption (625 k€), gross margin stands at 1.8 M€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 102 k€, representing 4.3% of revenue. Positive scissor effect: EBITDA margin improves by +6.4 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 84 k€, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.
2 379 519 €
1 754 039 €
101 524 €
124 026 €
84 074 €
4.3%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 38%. The balance between equity and debt is satisfactory. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
0.036%
37.839%
4.246%
0.0
0.5%
In 2024, the debt ratio of LES MEGALITHES (0.04) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of LES MEGALITHES (37.8%) 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.
In 2024, the repayment capacity of LES MEGALITHES (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 159.60. 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 39.4x. Operating income very largely covers interest expenses: high safety margin.
159.596
39.366
In 2024, the liquidity ratio of LES MEGALITHES (159.60) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of LES MEGALITHES (39.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 116 days. Excellent situation: suppliers finance 116 days of the operating cycle (retail model). Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 65 days of revenue, i.e. 430 k€ to permanently finance.
429 765 €
0 j
116 j
9 j
65 j
Based on 698 transactions of similar company sales in 2024, the value of LES MEGALITHES is estimated at 797 715 € (range 429 643€ - 1 402 506€). With an EBITDA of 101 524€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (in line with sector norms). 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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 698 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LES MEGALITHES with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LES MEGALITHES in 2024 is 2.4 M€.
Yes, LES MEGALITHES generated a net profit of 84 k€ in 2024.
The headquarters of LES MEGALITHES is located in LES MONTS-VERTS (48200), in the department Lozere.
The tax return of LES MEGALITHES 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).
LES MEGALITHES operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.