Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1993-09-01 (32 years)Status: ActiveBusiness sector: Commerce de gros (commerce interentreprises) de bois et de matériaux de construction Location: AIX-EN-PROVENCE (13100), Bouches-du-Rhone
CASA LINEA : revenue, balance sheet and financial ratios
CASA LINEA is a French company
founded 32 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction .
Based in AIX-EN-PROVENCE (13100),
this company of category PME
shows in 2024 a revenue of 13.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, CASA LINEA achieves revenue of 13.6 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.7%. Slight decline of -4% vs 2023. After deducting consumption (8.4 M€), gross margin stands at 5.2 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.1 M€, representing 15.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.4 M€, i.e. 10.3% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
13 593 397 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
5 190 016 €
EBITDA (2024)
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Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity
2 086 377 €
EBIT (2024)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
1 981 448 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
1 401 189 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
15.3%
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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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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 22%. 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 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
Debt ratio (2024)
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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
22.225%
Financial autonomy (2024)
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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
57.517%
Cash flow / Revenue (2024)
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Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates
10.021%
Repayment capacity (2024)
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Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent 3-5 years : Fair > 5 years : Warning
0.839
Asset age ratio (2024)
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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
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
13.975
0.838
12.365
50.975
41.953
72.901
55.538
35.633
33.442
22.225
Financial autonomy
60.497
59.427
45.147
44.116
50.694
42.889
45.619
48.62
50.525
57.517
Repayment capacity
0.513
0.027
0.401
1.243
0.932
3.5
1.82
0.651
1.859
0.839
Cash flow / Revenue
6.193%
7.216%
6.814%
8.032%
9.435%
5.099%
6.654%
11.126%
5.365%
10.021%
Sector positioning
Debt ratio
22.232024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Average
In 2024, the debt ratio of CASA LINEA (22.23) 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
57.52%2024
2022
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Good+5 pts over 3 years
In 2024, the financial autonomy of CASA LINEA (57.5%) 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.
Repayment capacity
0.84 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Average
In 2024, the repayment capacity of CASA LINEA (0.84) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 370.67. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.
Liquidity ratio (2024)
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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
370.667
Interest coverage (2024)
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Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable 1.5-3 : Acceptable < 1.5 : Risk
1.823
Liquidity indicators evolution CASA LINEA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
308.587
220.989
195.062
265.728
376.318
400.492
375.095
361.718
338.172
370.667
Interest coverage
1.484
0.425
1.384
2.513
2.618
1.893
0.934
0.484
1.012
1.823
Sector positioning
Liquidity ratio
370.672024
2022
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Excellent
In 2024, the liquidity ratio of CASA LINEA (370.67) 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.
Interest coverage
1.82x2024
2022
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Good+13 pts over 3 years
In 2024, the interest coverage of CASA LINEA (1.8x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 61 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 97 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 116 days of revenue, i.e. 4.4 M€ to permanently finance. Over 2015-2024, WCR increased by +237%, requiring additional financing.
Operating WCR (2024)
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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
4 362 529 €
Customer credit (2024)
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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
61 j
Supplier credit (2024)
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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
45 j
Inventory turnover (2024)
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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
97 j
WCR in days of revenue (2024)
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WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management
116 j
WCR and payment terms evolution CASA LINEA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
1 293 983 €
1 437 505 €
1 398 331 €
2 695 442 €
2 909 059 €
2 537 766 €
3 839 362 €
4 090 652 €
2 918 212 €
4 362 529 €
Inventory turnover (days)
65
61
61
82
90
75
89
82
105
97
Customer payment term (days)
8
2
8
19
16
17
17
32
8
61
Supplier payment term (days)
22
29
23
29
22
30
32
20
29
45
Positioning of CASA LINEA in its sector
Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions).
This range of 992 196€ to 4 896 767€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
992k€1746k€4896k€
1 746 939 €Range: 992 196€ - 4 896 767€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 39 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 gros (commerce interentreprises) de bois et de matériaux de construction )
Compare CASA LINEA with other companies in the same sector:
Yes, CASA LINEA generated a net profit of 1.4 M€ in 2024.
Where is the headquarters of CASA LINEA ?
The headquarters of CASA LINEA is located in AIX-EN-PROVENCE (13100), in the department Bouches-du-Rhone.
Where to find the tax return of CASA LINEA ?
The tax return of CASA LINEA 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 CASA LINEA operate?
CASA LINEA operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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