LOGIFIMAT : revenue, balance sheet and financial ratios

LOGIFIMAT is a French company founded 11 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in PLOUGASTEL-DAOULAS (29470), this company of category PME shows in 2022 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LOGIFIMAT (SIREN 808965883)
Indicator 2022 2020 2019 2018 2017 2016
Revenue 1 232 807 € 656 992 € 846 499 € 983 483 € 827 986 € 574 655 €
Net income -16 590 € -14 663 € 12 888 € 1 810 € 5 329 € -771 €
EBITDA -35 965 € 6 611 € 32 547 € 17 845 € 31 990 € 10 436 €
Net margin -1.3% -2.2% 1.5% 0.2% 0.6% -0.1%

Revenue and income statement

In 2022, LOGIFIMAT achieves revenue of 1.2 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +13.6%. Vs 2020, growth of +88% (657 k€ -> 1.2 M€). After deducting consumption (1.0 M€), gross margin stands at 201 k€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -36 k€, representing -2.9% of revenue. Warning negative scissor effect: despite revenue change (+88%), EBITDA varies by -644%, reducing margin by 3.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -17 k€ (-1.3% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 232 807 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

200 644 €

EBITDA (2022) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-35 965 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-5 465 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-16 590 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.9%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 1847%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1847.492%

Financial autonomy (2022) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

3.724%

Cash flow / Revenue (2022) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-3.821%

Repayment capacity (2022) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-14.599

Asset age ratio (2022) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

3.0%

Solvency indicators evolution
LOGIFIMAT

Sector positioning

Debt ratio
1847.49 2022
2019
2020
2022
Q1: 2.08
Med: 22.33
Q3: 68.3
Watch

In 2022, the debt ratio of LOGIFIMAT (1847.49) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
3.72% 2022
2019
2020
2022
Q1: 22.78%
Med: 41.59%
Q3: 58.43%
Watch

In 2022, the financial autonomy of LOGIFIMAT (3.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-14.6 years 2022
2019
2020
2022
Q1: 0.0 years
Med: 0.56 years
Q3: 2.15 years
Excellent -39 pts over 3 years

In 2022, the repayment capacity of LOGIFIMAT (-14.60) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 347.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

347.065

Interest coverage (2022) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-32.712

Liquidity indicators evolution
LOGIFIMAT

Sector positioning

Liquidity ratio
347.06 2022
2019
2020
2022
Q1: 153.23
Med: 216.23
Q3: 306.13
Excellent +55 pts over 3 years

In 2022, the liquidity ratio of LOGIFIMAT (347.06) 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.

Interest coverage
-32.71x 2022
2019
2020
2022
Q1: 0.0x
Med: 0.85x
Q3: 3.66x
Watch -50 pts over 3 years

In 2022, the interest coverage of LOGIFIMAT (-32.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 218 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. The gap of 145 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 259 days of revenue, i.e. 886 k€ to permanently finance. Over 2016-2022, WCR increased by +113%, requiring additional financing.

Operating WCR (2022) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

885 673 €

Customer credit (2022) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

218 j

Supplier credit (2022) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

73 j

Inventory turnover (2022) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2022) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

259 j

WCR and payment terms evolution
LOGIFIMAT

Positioning of LOGIFIMAT in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Similar companies (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare LOGIFIMAT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about LOGIFIMAT

What is the revenue of LOGIFIMAT ?

The revenue of LOGIFIMAT in 2022 is 1.2 M€.

Is LOGIFIMAT profitable?

LOGIFIMAT recorded a net loss in 2022.

Where is the headquarters of LOGIFIMAT ?

The headquarters of LOGIFIMAT is located in PLOUGASTEL-DAOULAS (29470), in the department Finistere.

Where to find the tax return of LOGIFIMAT ?

The tax return of LOGIFIMAT 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).

In which sector does LOGIFIMAT operate?

LOGIFIMAT operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.