SIREN : 389971797
LH DISCAN is a French company founded 33 years ago, specialized in the sector Hypermarchés. Based in CANCALE (35260), this company of category PME shows in 2024 a revenue of 34.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 34 882 930 € | 34 451 825 € | 28 002 161 € | 26 973 745 € | 25 682 766 € | N/C |
| Net income | 527 627 € | 516 094 € | 266 887 € | 384 904 € | 322 555 € | 298 163 € |
| EBITDA | 1 463 575 € | 1 684 548 € | 1 205 256 € | 1 135 600 € | 1 034 328 € | -23 094 569 € |
| Net margin | 1.5% | 1.5% | 1.0% | 1.4% | 1.3% | N/C |
In 2024, LH DISCAN achieves revenue of 34.9 M€. Revenue is growing positively over 6 years (CAGR: +4.5%). Vs 2023: +1%. After deducting consumption (27.3 M€), gross margin stands at 7.6 M€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 4.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 528 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.
34 882 930 €
7 560 120 €
1 463 575 €
765 118 €
527 627 €
4.2%
The debt ratio (= Financial debt / Equity x 100) stands at 104%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
104.09%
33.466%
3.543%
2.936
35.6%
In 2024, the debt ratio of LH DISCAN (104.09) 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 LH DISCAN (33.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of LH DISCAN (2.94) 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 147.65. 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 5.1x. Operating income very largely covers interest expenses: high safety margin.
147.646
5.106
In 2024, the liquidity ratio of LH DISCAN (147.65) 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 LH DISCAN (5.1x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 19 days of revenue, i.e. 1.9 M€ to permanently finance.
1 856 121 €
1 j
29 j
22 j
19 j
Based on 551 transactions of similar company sales in 2024, the value of LH DISCAN is estimated at 6 480 652 € (range 2 791 311€ - 13 176 605€). With an EBITDA of 1 463 575€, 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 LH DISCAN with other companies in the same sector:
The revenue of LH DISCAN in 2024 is 34.9 M€.
Yes, LH DISCAN generated a net profit of 528 k€ in 2024.
The headquarters of LH DISCAN is located in CANCALE (35260), in the department Ille-et-Vilaine.
The tax return of LH DISCAN 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).
LH DISCAN operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.