LIGNE PURE PERPIGNAN : revenue, balance sheet and financial ratios

LIGNE PURE PERPIGNAN is a French company founded 11 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in CABESTANY (66330), this company of category PME shows in 2024 a revenue of 869 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LIGNE PURE PERPIGNAN (SIREN 811421114)
Indicator 2024 2023 2021 2020 2018 2017 2016
Revenue 868 970 € 1 680 582 € N/C N/C N/C N/C 1 344 579 €
Net income 34 912 € 178 352 € 43 203 € 23 882 € 11 769 € 10 015 € 23 618 €
EBITDA 53 755 € 243 788 € N/C N/C N/C N/C 30 260 €
Net margin 4.0% 10.6% N/C N/C N/C N/C 1.8%

Revenue and income statement

In 2024, LIGNE PURE PERPIGNAN achieves revenue of 869 k€. Revenue is declining over the period 2016-2024 (CAGR: -5.3%). Significant drop of -48% vs 2023. After deducting consumption (459 k€), gross margin stands at 410 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 54 k€, representing 6.2% of revenue. Warning negative scissor effect: despite revenue change (-48%), EBITDA varies by -78%, reducing margin by 8.3 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 35 k€, i.e. 4.0% 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

868 970 €

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

409 920 €

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

53 755 €

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

29 835 €

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

34 912 €

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

6.2%

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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 29%. The balance between equity and debt is satisfactory. Cash flow represents 5.6% 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

0.0%

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

28.692%

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

5.646%

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

18.4%

Solvency indicators evolution
LIGNE PURE PERPIGNAN

Sector positioning

Debt ratio
0.0 2024
2021
2023
2024
Q1: 0.94
Med: 20.7
Q3: 71.06
Excellent

In 2024, the debt ratio of LIGNE PURE PERPIGNAN (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
28.69% 2024
2021
2023
2024
Q1: 7.15%
Med: 33.38%
Q3: 56.86%
Average +20 pts over 3 years

In 2024, the financial autonomy of LIGNE PURE PERPIGNAN (28.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2023
2024
Q1: -0.06 years
Med: 0.07 years
Q3: 2.39 years
Good +12 pts over 2 years

In 2024, the repayment capacity of LIGNE PURE PERPIGNAN (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 130.42. 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

130.419

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
LIGNE PURE PERPIGNAN

Sector positioning

Liquidity ratio
130.42 2024
2021
2023
2024
Q1: 141.14
Med: 215.14
Q3: 351.71
Watch

In 2024, the liquidity ratio of LIGNE PURE PERPIGNAN (130.42) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2024
2023
2024
Q1: 0.0x
Med: 0.06x
Q3: 4.0x
Average

In 2024, the interest coverage of LIGNE PURE PERPIGNAN (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: 97 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The gap of 45 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 39 days of revenue, i.e. 94 k€ to permanently finance. Over 2016-2024, WCR increased by +419%, 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

94 153 €

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

97 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

52 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

20 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

39 j

WCR and payment terms evolution
LIGNE PURE PERPIGNAN

Positioning of LIGNE PURE PERPIGNAN in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of LIGNE PURE PERPIGNAN is estimated at 217 529 € (range 148 901€ - 328 256€). With an EBITDA of 53 755€, the sector multiple of 4.7x 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.

Estimated enterprise value 2024
61 tx
148k€ 217k€ 328k€
217 529 € Range: 148 901€ - 328 256€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
53 755 € × 4.7x
Estimation 253 463 €
182 621€ - 395 003€
Revenue Multiple 30%
868 970 € × 0.22x
Estimation 191 414 €
141 670€ - 251 135€
Net Income Multiple 20%
34 912 € × 4.8x
Estimation 166 868 €
75 452€ - 277 070€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Commerce de détail d'autres équipements du foyer)

Compare LIGNE PURE PERPIGNAN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about LIGNE PURE PERPIGNAN

What is the revenue of LIGNE PURE PERPIGNAN ?

The revenue of LIGNE PURE PERPIGNAN in 2024 is 869 k€.

Is LIGNE PURE PERPIGNAN profitable?

Yes, LIGNE PURE PERPIGNAN generated a net profit of 35 k€ in 2024.

Where is the headquarters of LIGNE PURE PERPIGNAN ?

The headquarters of LIGNE PURE PERPIGNAN is located in CABESTANY (66330), in the department Pyrenees-Orientales.

Where to find the tax return of LIGNE PURE PERPIGNAN ?

The tax return of LIGNE PURE PERPIGNAN 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 LIGNE PURE PERPIGNAN operate?

LIGNE PURE PERPIGNAN operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.