SIREN : 400149092
LIANOUDIS is a French company founded 31 years ago, specialized in the sector Hypermarchés. Based in OUTREAU (62230), this company of category ETI shows in 2023 a revenue of 156.7 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 156 738 986 € | 149 619 464 € | 130 491 222 € | 125 228 626 € | 129 306 268 € | 128 576 952 € | 127 331 950 € | 123 901 907 € |
| Net income | 3 223 201 € | 2 986 761 € | 3 362 212 € | 2 800 000 € | 2 863 379 € | 2 849 683 € | 3 755 179 € | 2 631 667 € |
| EBITDA | 6 476 692 € | 5 407 178 € | 6 296 467 € | 5 584 021 € | 5 181 808 € | 5 257 386 € | 4 238 186 € | 3 623 113 € |
| Net margin | 2.1% | 2.0% | 2.6% | 2.2% | 2.2% | 2.2% | 2.9% | 2.1% |
In 2023, LIANOUDIS achieves revenue of 156.7 M€. Revenue is growing positively over 8 years (CAGR: +3.4%). Vs 2022: +5%. After deducting consumption (120.9 M€), gross margin stands at 35.8 M€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.5 M€, representing 4.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.2 M€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.
156 738 986 €
35 813 009 €
6 476 692 €
5 653 224 €
3 223 201 €
4.1%
The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
13.17%
29.421%
2.775%
0.317
31.6%
In 2023, the debt ratio of LIANOUDIS (13.17) 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 2023, the financial autonomy of LIANOUDIS (29.4%) 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 2023, the repayment capacity of LIANOUDIS (0.32) 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 84.75. 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.
84.748
4.634
In 2023, the liquidity ratio of LIANOUDIS (84.75) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2023, the interest coverage of LIANOUDIS (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) 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: 27 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 4 days of revenue, i.e. 1.9 M€ to permanently finance. Notable WCR improvement over the period (-66%), freeing up cash.
1 946 698 €
1 j
27 j
20 j
4 j
Based on 357 transactions of similar company sales in 2023, the value of LIANOUDIS is estimated at 38 661 561 € (range 22 535 472€ - 71 434 116€). With an EBITDA of 6 476 692€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.33x (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 357 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 LIANOUDIS with other companies in the same sector:
The revenue of LIANOUDIS in 2023 is 156.7 M€.
Yes, LIANOUDIS generated a net profit of 3.2 M€ in 2023.
The headquarters of LIANOUDIS is located in OUTREAU (62230), in the department Pas-de-Calais.
The tax return of LIANOUDIS 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).
LIANOUDIS operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.