Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SA LIGONES (ETS) : revenue, balance sheet and financial ratios
SA LIGONES (ETS) is a French company
founded 40 years ago,
specialized in the sector Commerce de détail d'équipements automobiles.
Based in BAGNOLS-SUR-CEZE (30200),
this company of category PME
shows in 2017 a revenue of 1.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SA LIGONES (ETS) (SIREN 333720225)
Indicator
2025
2024
2023
2022
2021
2020
2018
2017
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
1 353 954 €
Net income
31 795 €
59 724 €
399 €
36 904 €
59 169 €
46 980 €
31 034 €
75 822 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
112 909 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
5.6%
Revenue and income statement
In 2025, SA LIGONES (ETS) generates positive net income of 32 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 76 k€ -> 32 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
31 795 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 126%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
126.059%
Financial autonomy (2025)
?
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
28.596%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2020
2021
2022
2023
2024
2025
Debt ratio
17.381
8.867
31.011
48.118
89.451
148.23
71.258
126.059
Financial autonomy
49.835
55.96
47.303
44.163
32.586
21.677
33.524
28.596
Repayment capacity
0.688
None
None
None
None
None
None
None
Cash flow / Revenue
6.04%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
126.062025
2023
2024
2025
Q1: 1.58
Med: 12.56
Q3: 39.97
Watch
In 2025, the debt ratio of SA LIGONES (ETS) (126.06) 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
28.6%2025
2023
2024
2025
Q1: 25.05%
Med: 52.58%
Q3: 67.47%
Average
In 2025, the financial autonomy of SA LIGONES (ETS) (28.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 171.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
171.693
Liquidity indicators evolution SA LIGONES (ETS)
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2020
2021
2022
2023
2024
2025
Liquidity ratio
171.418
179.203
166.79
181.857
171.918
135.122
146.119
171.693
Interest coverage
1.311
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
171.692025
2023
2024
2025
Q1: 159.68
Med: 234.08
Q3: 358.97
Average
In 2025, the liquidity ratio of SA LIGONES (ETS) (171.69) 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.
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 (2025)
?
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 (2025)
?
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 (2025)
?
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 (2025)
?
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 SA LIGONES (ETS)
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2020
2021
2022
2023
2024
2025
Operating WCR
329 349 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
41
0
0
0
0
0
0
0
Customer payment term (days)
54
0
0
0
0
0
0
0
Supplier payment term (days)
63
0
0
0
0
0
0
0
Positioning of SA LIGONES (ETS) in its sector
Comparison with sector Commerce de détail d'équipements automobiles
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions).
This range of 56 853€ to 139 178€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
56k€84k€139k€
84 565 €Range: 56 853€ - 139 178€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 29 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 (Commerce de détail d'équipements automobiles)
Compare SA LIGONES (ETS) with other companies in the same sector:
The revenue of SA LIGONES (ETS) in 2017 is 1.4 M€.
Is SA LIGONES (ETS) profitable?
Yes, SA LIGONES (ETS) generated a net profit of 32 k€ in 2025.
Where is the headquarters of SA LIGONES (ETS) ?
The headquarters of SA LIGONES (ETS) is located in BAGNOLS-SUR-CEZE (30200), in the department Gard.
Where to find the tax return of SA LIGONES (ETS) ?
The tax return of SA LIGONES (ETS) 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 SA LIGONES (ETS) operate?
SA LIGONES (ETS) operates in the sector Commerce de détail d'équipements automobiles (NAF code 45.32Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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