SIREN : 343962379
LIGERIA is a French company founded 38 years ago, specialized in the sector Hypermarchés. Based in MAZE-MILON (49140), this company of category ETI shows in 2025 a revenue of 49.1 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 49 096 075 € | 48 457 708 € | 45 845 805 € | 44 328 067 € | 41 455 335 € | 42 626 728 € | 42 975 240 € | 39 971 995 € |
| Net income | 700 830 € | 711 742 € | 870 613 € | 886 660 € | 819 999 € | 476 146 € | 485 957 € | 438 469 € |
| EBITDA | 1 347 870 € | 1 366 516 € | 1 441 103 € | 1 667 208 € | 1 515 984 € | 1 209 098 € | 904 671 € | 1 226 525 € |
| Net margin | 1.4% | 1.5% | 1.9% | 2.0% | 2.0% | 1.1% | 1.1% | 1.1% |
In 2025, LIGERIA achieves revenue of 49.1 M€. Revenue is growing positively over 8 years (CAGR: +2.6%). Vs 2024: +1%. After deducting consumption (38.7 M€), gross margin stands at 10.3 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 701 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.
49 096 075 €
10 348 970 €
1 347 870 €
1 045 126 €
700 830 €
2.7%
The debt ratio (= Financial debt / Equity x 100) stands at 21%. 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 49%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
21.099%
48.543%
1.972%
1.089
26.1%
In 2025, the debt ratio of LIGERIA (21.10) 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 2025, the financial autonomy of LIGERIA (48.5%) 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 2025, the repayment capacity of LIGERIA (1.09) 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 156.89. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.
156.887
1.561
In 2025, the liquidity ratio of LIGERIA (156.89) 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 2025, the interest coverage of LIGERIA (1.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 26 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 21 days of revenue, i.e. 2.9 M€ to permanently finance.
2 852 482 €
0 j
26 j
21 j
21 j
Based on 270 transactions of similar company sales in 2025, the value of LIGERIA is estimated at 8 757 297 € (range 4 559 551€ - 15 139 695€). With an EBITDA of 1 347 870€, the sector multiple of 4.5x 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 270 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 LIGERIA with other companies in the same sector:
The revenue of LIGERIA in 2025 is 49.1 M€.
Yes, LIGERIA generated a net profit of 701 k€ in 2025.
The headquarters of LIGERIA is located in MAZE-MILON (49140), in the department Maine-et-Loire.
The tax return of LIGERIA 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).
LIGERIA operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.