SIREN : 831283064
L COMME LIN is a French company founded 8 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in BONDUES (59910), this company of category PME shows in 2024 a revenue of 3 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-06-20
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Signal structurel : capitaux propres négatifs ; exploitation déficitaire (EBE négatif).
In summary, L COMME LIN is currently loss-making, which weighs on its accounts. Its financial structure is severely weakened: equity is negative.
| Indicator | 2024 | 2023 | 2018 |
|---|---|---|---|
| Revenue | 3 137 € | 3 339 € | N/C |
| Net income | -2 436 € | -1 404 € | -3 978 € |
| EBITDA | -2 436 € | -1 402 € | N/C |
| Net margin | -77.7% | -42.0% | N/C |
In 2024, L COMME LIN achieves revenue of 3 k€. Revenue is declining over the period 2023-2024 (CAGR: -6.0%). Slight decline of -6% vs 2023. After deducting consumption (3 k€), gross margin stands at -92 €, i.e. a rate of -3%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -77.7% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -74%, reducing margin by 35.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2 k€ (-77.7% of revenue), which will impact equity.
3 137 €
-92 €
-2 436 €
-2 436 €
-2 436 €
-77.7%
Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful.
Non significatif
Non significatif
-77.65%
-7.47
In 2018, the debt ratio of L COMME LIN (451.3%) 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.
In 2018, the financial autonomy of L COMME LIN (17.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
The liquidity ratio (= Current assets / Current liabilities) stands at 21.15. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.0).
21.15
0.0
In 2024, the liquidity ratio of L COMME LIN (21.15) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Inventory turnover is 734 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 753 days of revenue, i.e. 7 k€ to permanently finance. Between 2023 and 2024, WCR improved by 310 days of revenue, freeing up cash.
6 559 €
0 j
49 j
734 j
753 j
Based on 121 transactions of similar company sales (all years), the value of L COMME LIN is estimated at 846 € (range 490€ - 1 819€). The price/revenue ratio is 0.27x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 121 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 L COMME LIN with other companies in the same sector:
Voir toutes les statistiques du secteur Vente à distance sur catalogue spécialisé
Largest companies by revenue in the sector Vente à distance sur catalogue spécialisé:
Largest companies by revenue in the department Nord:
The revenue of L COMME LIN in 2024 is 3 k€.
L COMME LIN recorded a net loss in 2024.
The headquarters of L COMME LIN is located in BONDUES (59910), in the department Nord.
The tax return of L COMME LIN 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).
L COMME LIN operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.