DEUXIEME LIGNE FILMS : revenue, balance sheet and financial ratios

DEUXIEME LIGNE FILMS is a French company founded 11 years ago, specialized in the sector Production de films pour le cinéma. Based in IVRY-LA-BATAILLE (27540), this company of category PME shows in 2020 a revenue of 106 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - DEUXIEME LIGNE FILMS (SIREN 804442820)
Indicator 2023 2020 2019 2018 2017 2016
Revenue N/C 106 307 € 129 361 € 39 253 € 122 667 € 51 643 €
Net income 1 100 332 € 237 882 € 4 380 € -45 215 € 13 383 € 14 056 €
EBITDA N/C 173 604 € 97 614 € 53 502 € 155 591 € 91 400 €
Net margin N/C 223.8% 3.4% -115.2% 10.9% 27.2%

Revenue and income statement

In 2023, DEUXIEME LIGNE FILMS generates positive net income of 1.1 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 14 k€ -> 1.1 M€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 100 332 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 202%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

202.499%

Financial autonomy (2023) ?
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

31.005%

Asset age ratio (2023) ?
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

19.0%

Solvency indicators evolution
DEUXIEME LIGNE FILMS

Sector positioning

Debt ratio
202.5 2023
2019
2020
2023
Q1: 0.0
Med: 2.43
Q3: 54.08
Watch +50 pts over 3 years

In 2023, the debt ratio of DEUXIEME LIGNE FILMS (202.50) 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
31.0% 2023
2019
2020
2023
Q1: 0.14%
Med: 23.41%
Q3: 66.11%
Good -21 pts over 3 years

In 2023, the financial autonomy of DEUXIEME LIGNE FILMS (31.0%) 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
5.63 years 2020
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Watch +50 pts over 2 years

In 2020, the repayment capacity of DEUXIEME LIGNE FILMS (5.63) 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 500.50. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

500.504

Liquidity indicators evolution
DEUXIEME LIGNE FILMS

Sector positioning

Liquidity ratio
500.5 2023
2019
2020
2023
Q1: 97.93
Med: 219.24
Q3: 563.31
Good

In 2023, the liquidity ratio of DEUXIEME LIGNE FILMS (500.50) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
2.08x 2020
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.29x
Excellent +50 pts over 2 years

In 2020, the interest coverage of DEUXIEME LIGNE FILMS (2.1x) 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 (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
DEUXIEME LIGNE FILMS

Positioning of DEUXIEME LIGNE FILMS in its sector

Comparison with sector Production de films pour le cinéma

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 331 945€ to 5 311 813€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
331k€ 1019k€ 5311k€
1 019 980 € Range: 331 945€ - 5 311 813€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Production de films pour le cinéma)

Compare DEUXIEME LIGNE FILMS with other companies in the same sector:

Voir toutes les statistiques du secteur Production de films pour le cinéma

Frequently asked questions about DEUXIEME LIGNE FILMS

What is the revenue of DEUXIEME LIGNE FILMS ?

The revenue of DEUXIEME LIGNE FILMS in 2020 is 106 k€.

Is DEUXIEME LIGNE FILMS profitable?

Yes, DEUXIEME LIGNE FILMS generated a net profit of 1.1 M€ in 2023.

Where is the headquarters of DEUXIEME LIGNE FILMS ?

The headquarters of DEUXIEME LIGNE FILMS is located in IVRY-LA-BATAILLE (27540), in the department Eure.

Where to find the tax return of DEUXIEME LIGNE FILMS ?

The tax return of DEUXIEME LIGNE FILMS 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 DEUXIEME LIGNE FILMS operate?

DEUXIEME LIGNE FILMS operates in the sector Production de films pour le cinéma (NAF code 59.11C). See the 'Sector positioning' section above to compare the company with its competitors.