SIREN : 821843745
LIMA is a French company founded 9 years ago, specialized in the sector Commerce d'alimentation générale. Based in NUITS-SAINT-GEORGES (21700), this company of category PME shows in 2024 a revenue of 10.3 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 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 10 296 579 € | 9 942 228 € | 10 125 234 € | 8 937 970 € | 10 448 672 € | 10 540 426 € | 10 398 899 € | 11 023 013 € |
| Net income | 77 487 € | 101 278 € | 42 265 € | 50 333 € | 33 493 € | 54 478 € | 63 995 € | 27 468 € |
| EBITDA | 96 276 € | 123 298 € | 14 009 € | -22 764 € | -5 571 € | -67 585 € | -352 570 € | -364 784 € |
| Net margin | 0.8% | 1.0% | 0.4% | 0.6% | 0.3% | 0.5% | 0.6% | 0.2% |
In 2024, LIMA achieves revenue of 10.3 M€. Activity remains stable over the period (CAGR: -1.0%). Vs 2023: +4%. After deducting consumption (8.7 M€), gross margin stands at 1.6 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 96 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 77 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.
10 296 579 €
1 552 441 €
96 276 €
96 265 €
77 487 €
0.9%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
1.003%
31.146%
0.694%
0.064
In 2024, the debt ratio of LIMA (1.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of LIMA (31.1%) 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 LIMA (0.06) 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 143.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
143.735
0.0
In 2024, the liquidity ratio of LIMA (143.74) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of LIMA (0.0x) 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: 30 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 485 k€ to permanently finance. Notable WCR improvement over the period (-45%), freeing up cash.
485 072 €
0 j
30 j
21 j
17 j
Based on 551 transactions of similar company sales in 2024, the value of LIMA is estimated at 1 028 083 € (range 506 192€ - 1 992 989€). With an EBITDA of 96 276€, 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 LIMA with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce d'alimentation générale
The revenue of LIMA in 2024 is 10.3 M€.
Yes, LIMA generated a net profit of 77 k€ in 2024.
The headquarters of LIMA is located in NUITS-SAINT-GEORGES (21700), in the department Cote-d'Or.
The tax return of LIMA 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).
LIMA operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.