SIREN : 388402273
COM LINE is a French company founded 33 years ago, specialized in the sector Activités des agences de publicité. Based in PARIS (75017), this company of category PME shows in 2025 a revenue of 1.2 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
| Indicator | 2025 | 2024 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 198 317 € | 1 928 437 € | 1 518 874 € | 1 440 786 € | 1 171 174 € | 1 029 915 € | 961 684 € | 1 140 470 € | 1 038 476 € |
| Net income | 108 788 € | 4 506 € | 181 659 € | 163 957 € | 106 184 € | 48 586 € | 15 888 € | 105 082 € | 1 453 € |
| EBITDA | 124 024 € | 25 845 € | 306 409 € | 275 745 € | 193 711 € | 87 736 € | 42 599 € | 127 285 € | -19 908 € |
| Net margin | 9.1% | 0.2% | 12.0% | 11.4% | 9.1% | 4.7% | 1.7% | 9.2% | 0.1% |
In 2025, COM LINE achieves revenue of 1.2 M€. Revenue is growing positively over 9 years (CAGR: +1.6%). Significant drop of -38% vs 2024. After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 124 k€, representing 10.3% of revenue. Positive scissor effect: EBITDA margin improves by +9.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 109 k€, i.e. 9.1% of revenue. This profit can be retained or distributed to shareholders.
1 198 317 €
1 198 317 €
124 024 €
121 551 €
108 788 €
10.3%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 9.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.0%
41.759%
9.324%
0.0
56.5%
In 2025, the debt ratio of COM LINE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2025, the financial autonomy of COM LINE (41.8%) 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.
In 2025, the repayment capacity of COM LINE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 164.81. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.
164.809
0.689
In 2025, the liquidity ratio of COM LINE (164.81) 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 2025, the interest coverage of COM LINE (0.7x) 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: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. The company must finance 15 days of gap between collections and payments. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 118 k€ to permanently finance. Notable WCR improvement over the period (-44%), freeing up cash.
118 106 €
74 j
59 j
11 j
35 j
Based on 68 transactions of similar company sales
(all years),
the value of COM LINE is estimated at
322 232 €
(range 115 290€ - 1 077 158€).
With an EBITDA of 124 024€, the sector multiple of 2.9x is applied.
The price/revenue ratio is 0.22x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 68 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 COM LINE with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des agences de publicité
The revenue of COM LINE in 2025 is 1.2 M€.
Yes, COM LINE generated a net profit of 109 k€ in 2025.
The headquarters of COM LINE is located in PARIS (75017), in the department Paris.
The tax return of COM 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).
COM LINE operates in the sector Activités des agences de publicité (NAF code 73.11Z). See the 'Sector positioning' section above to compare the company with its competitors.