SIREN : 377931118
LEVIGNAL is a French company founded 36 years ago, specialized in the sector Supermarchés. Based in MARTEL (46600), this company of category PME shows in 2024 a revenue of 18.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 18 638 428 € | 17 677 968 € | 16 076 328 € | 15 066 350 € | 14 254 539 € | 14 374 791 € | 14 420 300 € | 13 737 752 € | 13 100 364 € |
| Net income | 501 394 € | 383 871 € | 396 457 € | 309 096 € | 267 659 € | 162 061 € | 149 185 € | 286 765 € | 272 401 € |
| EBITDA | 804 475 € | 682 868 € | 606 208 € | 483 933 € | 454 637 € | 289 622 € | 306 322 € | 524 758 € | 514 687 € |
| Net margin | 2.7% | 2.2% | 2.5% | 2.1% | 1.9% | 1.1% | 1.0% | 2.1% | 2.1% |
In 2024, LEVIGNAL achieves revenue of 18.6 M€. Revenue is growing positively over 9 years (CAGR: +4.5%). Vs 2023: +5%. After deducting consumption (15.4 M€), gross margin stands at 3.3 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 804 k€, representing 4.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 501 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.
18 638 428 €
3 284 739 €
804 475 €
542 569 €
501 394 €
4.3%
The debt ratio (= Financial debt / Equity x 100) stands at 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. 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 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
61.124%
51.856%
3.859%
2.195
45.7%
In 2024, the debt ratio of LEVIGNAL (61.12) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LEVIGNAL (51.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of LEVIGNAL (2.19) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 346.04. 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 2.4x. Financial charges are adequately covered by operations.
346.042
2.404
In 2024, the liquidity ratio of LEVIGNAL (346.04) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of LEVIGNAL (2.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 14 days of revenue, i.e. 701 k€ to permanently finance. Over 2016-2024, WCR increased by +29%, requiring additional financing.
700 619 €
2 j
12 j
14 j
14 j
Based on 551 transactions of similar company sales in 2024, the value of LEVIGNAL is estimated at 3 771 531 € (range 1 625 303€ - 7 731 060€). With an EBITDA of 804 475€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 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 LEVIGNAL with other companies in the same sector:
The revenue of LEVIGNAL in 2024 is 18.6 M€.
Yes, LEVIGNAL generated a net profit of 501 k€ in 2024.
The headquarters of LEVIGNAL is located in MARTEL (46600), in the department Lot.
The tax return of LEVIGNAL 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).
LEVIGNAL operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.