LES LIANTS DE L'ESTUAIRE : revenue, balance sheet and financial ratios

LES LIANTS DE L'ESTUAIRE is a French company founded 38 years ago, specialized in the sector Fabrication d'autres produits minéraux non métalliques n.c.a.. Based in SANDOUVILLE (76430), this company of category PME shows in 2024 a revenue of 712 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 - LES LIANTS DE L'ESTUAIRE (SIREN 344110572)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 711 682 € 739 815 € 722 653 € 666 746 € 633 827 € 718 715 € 702 400 € 606 956 € 589 055 €
Net income 5 585 € 6 047 € -5 134 € 26 517 € 31 524 € 19 441 € 52 007 € 15 814 € 24 089 €
EBITDA 38 721 € 27 006 € 23 532 € 72 882 € 83 927 € 60 818 € 101 326 € 51 037 € 63 540 €
Net margin 0.8% 0.8% -0.7% 4.0% 5.0% 2.7% 7.4% 2.6% 4.1%

Revenue and income statement

In 2024, LES LIANTS DE L'ESTUAIRE achieves revenue of 712 k€. Revenue is growing positively over 9 years (CAGR: +2.4%). Slight decline of -4% vs 2023. After deducting consumption (306 k€), gross margin stands at 406 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39 k€, representing 5.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

711 682 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

405 571 €

EBITDA (2024) ?
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

38 721 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 333 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 585 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.4%

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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 1%. 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 89%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.587%

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

89.006%

Cash flow / Revenue (2024) ?
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

5.179%

Repayment capacity (2024) ?
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

0.111

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

12.5%

Solvency indicators evolution
LES LIANTS DE L'ESTUAIRE

Sector positioning

Debt ratio
0.59 2024
2022
2023
2024
Q1: 0.0
Med: 11.35
Q3: 71.05
Good

In 2024, the debt ratio of LES LIANTS DE L'ESTUAIRE (0.59) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
89.01% 2024
2022
2023
2024
Q1: 9.68%
Med: 23.36%
Q3: 45.54%
Excellent +10 pts over 3 years

In 2024, the financial autonomy of LES LIANTS DE L'ESTUAIRE (89.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.11 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Average +29 pts over 3 years

In 2024, the repayment capacity of LES LIANTS DE L'ESTUAIRE (0.11) 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 602.85. 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

602.849

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
LES LIANTS DE L'ESTUAIRE

Sector positioning

Liquidity ratio
602.85 2024
2022
2023
2024
Q1: 94.61
Med: 137.76
Q3: 236.84
Excellent

In 2024, the liquidity ratio of LES LIANTS DE L'ESTUAIRE (602.85) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.99x
Q3: 6.91x
Average

In 2024, the interest coverage of LES LIANTS DE L'ESTUAIRE (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. The company must finance 4 days of gap between collections and payments. Inventory turnover is 61 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 134 days of revenue, i.e. 266 k€ to permanently finance. Over 2016-2024, WCR increased by +22%, requiring additional financing.

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

265 614 €

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

58 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

54 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

61 j

WCR in days of revenue (2024) ?
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

134 j

WCR and payment terms evolution
LES LIANTS DE L'ESTUAIRE

Positioning of LES LIANTS DE L'ESTUAIRE in its sector

Comparison with sector Fabrication d'autres produits minéraux non métalliques n.c.a.

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of LES LIANTS DE L'ESTUAIRE is estimated at 59 205 € (range 28 710€ - 163 370€). With an EBITDA of 38 721€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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.

Estimated enterprise value 2024
228 transactions
28k€ 59k€ 163k€
59 205 € Range: 28 710€ - 163 370€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
38 721 € × 1.5x
Estimation 59 677 €
18 611€ - 154 513€
Revenue Multiple 30%
711 682 € × 0.13x
Estimation 91 161 €
62 887€ - 271 077€
Net Income Multiple 20%
5 585 € × 1.8x
Estimation 10 095 €
2 693€ - 23 955€
How is this estimate calculated?

This estimate is based on the analysis of 228 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 (Fabrication d'autres produits minéraux non métalliques n.c.a.)

Compare LES LIANTS DE L'ESTUAIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres produits minéraux non métalliques n.c.a.

Frequently asked questions about LES LIANTS DE L'ESTUAIRE

What is the revenue of LES LIANTS DE L'ESTUAIRE ?

The revenue of LES LIANTS DE L'ESTUAIRE in 2024 is 712 k€.

Is LES LIANTS DE L'ESTUAIRE profitable?

Yes, LES LIANTS DE L'ESTUAIRE generated a net profit of 6 k€ in 2024.

Where is the headquarters of LES LIANTS DE L'ESTUAIRE ?

The headquarters of LES LIANTS DE L'ESTUAIRE is located in SANDOUVILLE (76430), in the department Seine-Maritime.

Where to find the tax return of LES LIANTS DE L'ESTUAIRE ?

The tax return of LES LIANTS DE L'ESTUAIRE 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 LES LIANTS DE L'ESTUAIRE operate?

LES LIANTS DE L'ESTUAIRE operates in the sector Fabrication d'autres produits minéraux non métalliques n.c.a. (NAF code 23.99Z). See the 'Sector positioning' section above to compare the company with its competitors.