SIREN : 338334311
LUVAFI is a French company founded 39 years ago, specialized in the sector Supermarchés. Based in TREBEURDEN (22560), this company of category PME shows in 2023 a revenue of 17.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|
| Revenue | 17 920 200 € | N/C | N/C | N/C | N/C |
| Net income | 330 424 € | 395 117 € | 410 741 € | 407 599 € | 233 673 € |
| EBITDA | 466 554 € | N/C | N/C | N/C | N/C |
| Net margin | 1.8% | N/C | N/C | N/C | N/C |
In 2023, LUVAFI achieves revenue of 17.9 M€. After deducting consumption (14.7 M€), gross margin stands at 3.2 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 467 k€, representing 2.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 330 k€, i.e. 1.8% of revenue. This profit can be retained or distributed to shareholders.
17 920 200 €
3 192 822 €
466 554 €
391 966 €
330 424 €
2.6%
The debt ratio (= Financial debt / Equity x 100) stands at 173%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
173.18%
19.977%
2.253%
2.939
32.9%
In 2023, the debt ratio of LUVAFI (173.18) 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 LUVAFI (20.0%) 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 LUVAFI (2.94) 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 126.11. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.
126.111
1.582
In 2023, the liquidity ratio of LUVAFI (126.11) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2023, the interest coverage of LUVAFI (1.6x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 869 k€ to permanently finance.
868 950 €
1 j
29 j
14 j
17 j
Based on 357 transactions of similar company sales in 2023, the value of LUVAFI is estimated at 3 588 734 € (range 2 066 656€ - 6 479 933€). With an EBITDA of 466 554€, 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 LUVAFI with other companies in the same sector:
The revenue of LUVAFI in 2023 is 17.9 M€.
Yes, LUVAFI generated a net profit of 330 k€ in 2023.
The headquarters of LUVAFI is located in TREBEURDEN (22560), in the department Cotes-d'Armor.
The tax return of LUVAFI 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).
LUVAFI operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.