LES LIANTS DE PICARDIE : revenue, balance sheet and financial ratios

LES LIANTS DE PICARDIE is a French company founded 44 years ago, specialized in the sector Fabrication d'autres produits minéraux non métalliques n.c.a.. Based in THOUROTTE (60150), this company of category GE shows in 2024 a revenue of 5.9 M€. 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 PICARDIE (SIREN 323888354)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 930 538 € 5 617 531 € 6 270 623 € 5 300 548 € 7 235 911 € 5 031 594 € 6 056 433 € 3 537 470 € 2 031 255 €
Net income 121 282 € 105 402 € 105 414 € 171 314 € 303 695 € 184 456 € 272 499 € 250 099 € 100 569 €
EBITDA 3 810 € 212 193 € 333 563 € 374 920 € 480 051 € 278 070 € 492 274 € 377 506 € 165 466 €
Net margin 2.0% 1.9% 1.7% 3.2% 4.2% 3.7% 4.5% 7.1% 5.0%

Revenue and income statement

In 2024, LES LIANTS DE PICARDIE achieves revenue of 5.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.3%. Vs 2023: +6%. After deducting consumption (5.0 M€), gross margin stands at 968 k€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 0.1% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -98%, reducing margin by 3.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 121 k€, i.e. 2.0% 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

5 930 538 €

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

967 602 €

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

3 810 €

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

-71 444 €

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

121 282 €

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

0.1%

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Chart evolution

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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 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 39%. The balance between equity and debt is satisfactory. Cash flow represents 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

39.457%

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

4.665%

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

0.0

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

25.8%

Solvency indicators evolution
LES LIANTS DE PICARDIE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 11.35
Q3: 71.05
Excellent -21 pts over 3 years

In 2024, the debt ratio of LES LIANTS DE PICARDIE (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.

Financial autonomy
39.46% 2024
2022
2023
2024
Q1: 9.68%
Med: 23.36%
Q3: 45.54%
Good

In 2024, the financial autonomy of LES LIANTS DE PICARDIE (39.5%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Excellent

In 2024, the repayment capacity of LES LIANTS DE PICARDIE (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 135.10. 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 76.0x. Operating income very largely covers interest expenses: high safety margin.

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

135.096

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

76.037

Liquidity indicators evolution
LES LIANTS DE PICARDIE

Sector positioning

Liquidity ratio
135.1 2024
2022
2023
2024
Q1: 94.61
Med: 137.76
Q3: 236.84
Average

In 2024, the liquidity ratio of LES LIANTS DE PICARDIE (135.10) 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.

Interest coverage
76.04x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.99x
Q3: 6.91x
Excellent +41 pts over 3 years

In 2024, the interest coverage of LES LIANTS DE PICARDIE (76.0x) 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. Average customer payment term: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 101 days. Excellent situation: suppliers finance 79 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 574 k€ to permanently finance. Over 2016-2024, WCR increased by +23%, 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

573 898 €

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

22 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

101 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

7 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

35 j

WCR and payment terms evolution
LES LIANTS DE PICARDIE

Positioning of LES LIANTS DE PICARDIE 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 PICARDIE is estimated at 274 677 € (range 169 823€ - 789 318€). With an EBITDA of 3 810€, 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
169k€ 274k€ 789k€
274 677 € Range: 169 823€ - 789 318€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 810 € × 1.5x
Estimation 5 872 €
1 831€ - 15 204€
Revenue Multiple 30%
5 930 538 € × 0.13x
Estimation 759 657 €
524 046€ - 2 258 922€
Net Income Multiple 20%
121 282 € × 1.8x
Estimation 219 225 €
58 471€ - 520 200€
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 PICARDIE 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 PICARDIE

What is the revenue of LES LIANTS DE PICARDIE ?

The revenue of LES LIANTS DE PICARDIE in 2024 is 5.9 M€.

Is LES LIANTS DE PICARDIE profitable?

Yes, LES LIANTS DE PICARDIE generated a net profit of 121 k€ in 2024.

Where is the headquarters of LES LIANTS DE PICARDIE ?

The headquarters of LES LIANTS DE PICARDIE is located in THOUROTTE (60150), in the department Oise.

Where to find the tax return of LES LIANTS DE PICARDIE ?

The tax return of LES LIANTS DE PICARDIE 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 PICARDIE operate?

LES LIANTS DE PICARDIE 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.