LUDIMAG : revenue, balance sheet and financial ratios

LUDIMAG is a French company founded 35 years ago, specialized in the sector Supermarchés. Based in ANIZY-LE-GRAND (02320), this company of category PME shows in 2017 a revenue of 7.8 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

Financial history - LUDIMAG (SIREN 378744460)
Indicator 2024 2023 2022 2018 2017 2016
Revenue N/C N/C N/C N/C 7 755 986 € 8 247 237 €
Net income 3 046 626 € 27 451 € -475 157 € -465 177 € 1 811 € -40 454 €
EBITDA N/C N/C N/C N/C 64 496 € -13 269 €
Net margin N/C N/C N/C N/C 0.0% -0.5%

Revenue and income statement

In 2024, LUDIMAG generates positive net income of 3.0 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 046 626 €

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Chart evolution

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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 13%. 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 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

13.484%

Financial autonomy (2024) ?
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

63.784%

Asset age ratio (2024) ?
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

88.5%

Solvency indicators evolution
LUDIMAG

Sector positioning

Debt ratio
13.48 2024
2022
2023
2024
Q1: 1.09
Med: 38.44
Q3: 110.66
Good -22 pts over 3 years

In 2024, the debt ratio of LUDIMAG (13.48) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
63.78% 2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.11%
Excellent +57 pts over 3 years

In 2024, the financial autonomy of LUDIMAG (63.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 188.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

188.311

Liquidity indicators evolution
LUDIMAG

Sector positioning

Liquidity ratio
188.31 2024
2022
2023
2024
Q1: 105.99
Med: 141.63
Q3: 201.49
Good +46 pts over 3 years

In 2024, the liquidity ratio of LUDIMAG (188.31) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

0 j

Inventory turnover (2024) ?
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 and payment terms evolution
LUDIMAG

Positioning of LUDIMAG in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of LUDIMAG is estimated at 17 748 692 € (range 8 006 642€ - 40 082 025€). 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.

Estimated enterprise value 2024
551 transactions
8006k€ 17748k€ 40082k€
17 748 692 € Range: 8 006 642€ - 40 082 025€
NAF 5 année 2024

Valuation method used

Net Income Multiple
3 046 626 € × 5.8x = 17 748 692 €
Range: 8 006 643€ - 40 082 026€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Supermarchés)

Compare LUDIMAG with other companies in the same sector:

Frequently asked questions about LUDIMAG

What is the revenue of LUDIMAG ?

The revenue of LUDIMAG in 2017 is 7.8 M€.

Is LUDIMAG profitable?

Yes, LUDIMAG generated a net profit of 3.0 M€ in 2024.

Where is the headquarters of LUDIMAG ?

The headquarters of LUDIMAG is located in ANIZY-LE-GRAND (02320), in the department Aisne.

Where to find the tax return of LUDIMAG ?

The tax return of LUDIMAG 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 LUDIMAG operate?

LUDIMAG operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.