SAS LOGNAN : revenue, balance sheet and financial ratios
SAS LOGNAN is a French company
founded 30 years ago,
specialized in the sector Restauration traditionnelle.
Based in TIGNES (73320),
this company of category PME
shows in 2018 a revenue of 1.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2021, SAS LOGNAN generates positive net income of 60 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2021: 114 k€ -> 60 k€.
Net income (2021)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
60 164 €
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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 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2021)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
77.625%
Financial autonomy (2021)
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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
55.187%
Asset age ratio (2021)
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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
2016
2017
2018
2019
2020
2021
Debt ratio
95.868
118.267
94.815
70.558
68.504
77.625
Financial autonomy
48.971
43.878
48.994
53.614
56.347
55.187
Repayment capacity
12.406
12.028
9.211
None
None
None
Cash flow / Revenue
12.567%
13.902%
15.617%
None%
None%
None%
Sector positioning
Debt ratio
77.622021
2019
2020
2021
Q1: 1.38
Med: 53.42
Q3: 168.44
Average
In 2021, the debt ratio of SAS LOGNAN (77.62) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
55.19%2021
2019
2020
2021
Q1: 9.07%
Med: 32.0%
Q3: 55.27%
Good+6 pts over 3 years
In 2021, the financial autonomy of SAS LOGNAN (55.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 604.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2021)
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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
604.704
Liquidity indicators evolution SAS LOGNAN
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
Liquidity ratio
295.587
327.548
267.479
127.674
171.318
604.704
Interest coverage
28.61
64.628
17.154
None
None
None
Sector positioning
Liquidity ratio
604.72021
2019
2020
2021
Q1: 86.42
Med: 176.93
Q3: 313.83
Excellent+17 pts over 3 years
In 2021, the liquidity ratio of SAS LOGNAN (604.70) 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.
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 (2021)
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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 (2021)
?
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 (2021)
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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 (2021)
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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 SAS LOGNAN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
Operating WCR
-48 655 €
-32 201 €
-29 852 €
0 €
0 €
0 €
Inventory turnover (days)
2
2
1
0
0
0
Customer payment term (days)
0
2
1
0
0
0
Supplier payment term (days)
35
46
47
0
0
0
Positioning of SAS LOGNAN in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 663 transactions of similar company sales
in 2021,
the value of SAS LOGNAN is estimated at
427 856 €
(range 205 941€ - 813 464€).
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 value2021
663 transactions
205k€427k€813k€
427 856 €Range: 205 941€ - 813 464€
NAF 5 année 2021
Valuation method used
Net Income Multiple
60 164 €
×
7.1x
=427 856 €
Range: 205 941€ - 813 464€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 663 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 (Restauration traditionnelle)
Compare SAS LOGNAN with other companies in the same sector:
Yes, SAS LOGNAN generated a net profit of 60 k€ in 2021.
Where is the headquarters of SAS LOGNAN ?
The headquarters of SAS LOGNAN is located in TIGNES (73320), in the department Savoie.
Where to find the tax return of SAS LOGNAN ?
The tax return of SAS LOGNAN 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 SAS LOGNAN operate?
SAS LOGNAN operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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