SIREN : 403168339
LOGANA is a French company founded 30 years ago, specialized in the sector Supermarchés. Based in NERAC (47600), this company of category PME shows in 2023 a revenue of 27.8 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 | 27 815 513 € | 26 716 196 € | 25 088 715 € | 22 856 042 € | 21 741 545 € | 20 491 817 € | 17 835 246 € | 15 752 976 € |
| Net income | 562 125 € | 807 990 € | 644 542 € | 836 749 € | 550 166 € | 523 904 € | 558 505 € | 271 263 € |
| EBITDA | 1 053 143 € | 1 383 681 € | 1 161 662 € | 1 460 895 € | 1 093 054 € | 943 219 € | 565 031 € | 190 056 € |
| Net margin | 2.0% | 3.0% | 2.6% | 3.7% | 2.5% | 2.6% | 3.1% | 1.7% |
In 2023, LOGANA achieves revenue of 27.8 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +8.5%. Vs 2022: +4%. After deducting consumption (22.8 M€), gross margin stands at 5.0 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 3.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 562 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.
27 815 513 €
5 048 685 €
1 053 143 €
707 680 €
562 125 €
3.8%
The debt ratio (= Financial debt / Equity x 100) stands at 176%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
176.092%
26.363%
3.283%
4.463
34.7%
In 2023, the debt ratio of LOGANA (176.09) 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 2023, the financial autonomy of LOGANA (26.4%) 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 LOGANA (4.46) 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 235.16. 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 15.5x. Operating income very largely covers interest expenses: high safety margin.
235.157
15.489
In 2023, the liquidity ratio of LOGANA (235.16) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2023, the interest coverage of LOGANA (15.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 19 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2016-2023, WCR increased by +27%, requiring additional financing.
1 503 985 €
4 j
28 j
16 j
19 j
Based on 357 transactions of similar company sales in 2023, the value of LOGANA is estimated at 6 574 277 € (range 3 821 951€ - 12 094 289€). With an EBITDA of 1 053 143€, 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 LOGANA with other companies in the same sector:
The revenue of LOGANA in 2023 is 27.8 M€.
Yes, LOGANA generated a net profit of 562 k€ in 2023.
The headquarters of LOGANA is located in NERAC (47600), in the department Lot-et-Garonne.
The tax return of LOGANA 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).
LOGANA operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.