SIREN : 400315479
LION DE TOGA 2 is a French company founded 31 years ago, specialized in the sector Hypermarchés. Based in BASTIA (20200), this company of category GE shows in 2024 a revenue of 24.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 24 224 052 € | 28 946 526 € | 27 226 191 € | 27 004 344 € | 26 552 731 € | 27 580 177 € | 28 272 347 € | 30 980 671 € | 32 407 787 € |
| Net income | -5 370 616 € | -4 531 697 € | -3 479 121 € | -3 276 410 € | -3 176 362 € | -2 946 875 € | -2 697 446 € | -3 316 644 € | -2 822 812 € |
| EBITDA | -3 516 086 € | -2 830 323 € | -2 199 338 € | -1 986 854 € | -1 869 501 € | -1 627 096 € | -1 696 496 € | -2 041 645 € | -1 400 482 € |
| Net margin | -22.2% | -15.7% | -12.8% | -12.1% | -12.0% | -10.7% | -9.5% | -10.7% | -8.7% |
In 2024, LION DE TOGA 2 achieves revenue of 24.2 M€. Activity remains stable over the period (CAGR: -3.6%). Significant drop of -16% vs 2023. After deducting consumption (17.5 M€), gross margin stands at 6.7 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3.5 M€, representing -14.5% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -24%, reducing margin by 4.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -5.4 M€ (-22.2% of revenue), which will impact equity.
24 224 052 €
6 674 840 €
-3 516 086 €
-4 940 780 €
-5 370 616 €
-14.5%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 -61%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
0.0%
-60.925%
-19.652%
0.0
48.9%
In 2024, the debt ratio of LION DE TOGA 2 (0.00) 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 2024, the financial autonomy of LION DE TOGA 2 (-60.9%) 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 LION DE TOGA 2 (0.00) 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 33.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
33.226
-10.393
In 2024, the liquidity ratio of LION DE TOGA 2 (33.23) 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 2024, the interest coverage of LION DE TOGA 2 (-10.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 89 days. Excellent situation: suppliers finance 88 days of the operating cycle (retail model). Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-61 days): operations structurally generate cash. Notable WCR improvement over the period (-439%), freeing up cash.
-4 083 448 €
1 j
89 j
26 j
-61 j
Based on 551 transactions of similar company sales in 2024, the value of LION DE TOGA 2 is estimated at 5 569 515 € (range 3 028 196€ - 10 228 688€). 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.
Only this financial indicator is available for this company.
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 LION DE TOGA 2 with other companies in the same sector:
The revenue of LION DE TOGA 2 in 2024 is 24.2 M€.
LION DE TOGA 2 recorded a net loss in 2024.
The headquarters of LION DE TOGA 2 is located in BASTIA (20200).
The tax return of LION DE TOGA 2 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).
LION DE TOGA 2 operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.