SIREN : 831012695
LN ALIMENTATION is a French company founded 8 years ago, specialized in the sector Commerce d'alimentation générale. Based in GALLARGUES-LE-MONTUEUX (30660), this company of category PME shows in 2024 a revenue of 2.6 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 |
|---|---|---|---|---|---|---|---|
| Revenue | 2 614 008 € | N/C | 2 449 126 € | N/C | N/C | 1 705 603 € | N/C |
| Net income | 68 001 € | 60 557 € | 96 242 € | 93 090 € | 145 534 € | 85 433 € | 32 348 € |
| EBITDA | 111 440 € | N/C | 140 916 € | N/C | N/C | 119 049 € | N/C |
| Net margin | 2.6% | N/C | 3.9% | N/C | N/C | 5.0% | N/C |
In 2024, LN ALIMENTATION achieves revenue of 2.6 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.9%. After deducting consumption (1.8 M€), gross margin stands at 799 k€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 111 k€, representing 4.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 68 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.
2 614 008 €
799 479 €
111 440 €
86 815 €
68 001 €
4.3%
The debt ratio (= Financial debt / Equity x 100) stands at 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 53%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
31.139%
53.143%
2.5%
1.472
36.7%
In 2024, the debt ratio of LN ALIMENTATION (31.14) 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 LN ALIMENTATION (53.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of LN ALIMENTATION (1.47) 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 228.37. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.
228.369
0.587
In 2024, the liquidity ratio of LN ALIMENTATION (228.37) 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 LN ALIMENTATION (0.6x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 28 days of revenue, i.e. 200 k€ to permanently finance.
199 867 €
0 j
20 j
12 j
28 j
Based on 551 transactions of similar company sales in 2024, the value of LN ALIMENTATION is estimated at 522 972 € (range 225 585€ - 1 071 187€). With an EBITDA of 111 440€, 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 LN ALIMENTATION with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce d'alimentation générale
The revenue of LN ALIMENTATION in 2024 is 2.6 M€.
Yes, LN ALIMENTATION generated a net profit of 68 k€ in 2024.
The headquarters of LN ALIMENTATION is located in GALLARGUES-LE-MONTUEUX (30660), in the department Gard.
The tax return of LN ALIMENTATION 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).
LN ALIMENTATION 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.