ACCESS LINE : revenue, balance sheet and financial ratios

ACCESS LINE is a French company founded 22 years ago, specialized in the sector Autres travaux spécialisés de construction. Based in FRESSINES (79370), this company of category PME shows in 2022 a revenue of 1.1 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 - ACCESS LINE (SIREN 453179129)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 097 698 € 742 378 € 803 362 € 853 808 € 1 074 752 € 945 650 € 619 529 €
Net income 62 308 € 4 422 € 21 864 € -37 388 € -107 984 € 8 668 € 87 195 € 105 250 € -15 884 €
EBITDA N/C N/C 26 821 € -33 742 € -116 170 € 17 028 € 102 414 € 111 418 € -3 386 €
Net margin N/C N/C 2.0% -5.0% -13.4% 1.0% 8.1% 11.1% -2.6%

Revenue and income statement

In 2024, ACCESS LINE generates positive net income of 62 k€. 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

62 308 €

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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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

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

75.609%

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

33.845%

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

45.7%

Solvency indicators evolution
ACCESS LINE

Sector positioning

Debt ratio
75.61 2024
2022
2023
2024
Q1: 3.39
Med: 18.59
Q3: 55.68
Watch

In 2024, the debt ratio of ACCESS LINE (75.61) 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
33.84% 2024
2022
2023
2024
Q1: 18.09%
Med: 38.63%
Q3: 59.74%
Average +8 pts over 3 years

In 2024, the financial autonomy of ACCESS LINE (33.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
7.38 years 2022
2022
Q1: 0.0 years
Med: 0.51 years
Q3: 2.18 years
Watch

In 2022, the repayment capacity of ACCESS LINE (7.38) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 205.24. 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

205.24

Liquidity indicators evolution
ACCESS LINE

Sector positioning

Liquidity ratio
205.24 2024
2022
2023
2024
Q1: 147.2
Med: 218.63
Q3: 322.5
Average -8 pts over 3 years

In 2024, the liquidity ratio of ACCESS LINE (205.24) 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.

Interest coverage
7.65x 2022
2022
Q1: 0.0x
Med: 0.48x
Q3: 2.36x
Excellent

In 2022, the interest coverage of ACCESS LINE (7.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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
ACCESS LINE

Positioning of ACCESS LINE in its sector

Comparison with sector Autres travaux spécialisés de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 160 475€ to 531 282€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
160k€ 291k€ 531k€
291 475 € Range: 160 475€ - 531 282€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Autres travaux spécialisés de construction)

Compare ACCESS LINE with other companies in the same sector:

Frequently asked questions about ACCESS LINE

What is the revenue of ACCESS LINE ?

The revenue of ACCESS LINE in 2022 is 1.1 M€.

Is ACCESS LINE profitable?

Yes, ACCESS LINE generated a net profit of 62 k€ in 2024.

Where is the headquarters of ACCESS LINE ?

The headquarters of ACCESS LINE is located in FRESSINES (79370), in the department Deux-Sevres.

Where to find the tax return of ACCESS LINE ?

The tax return of ACCESS LINE 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 ACCESS LINE operate?

ACCESS LINE operates in the sector Autres travaux spécialisés de construction (NAF code 43.99D). See the 'Sector positioning' section above to compare the company with its competitors.