LIGNES INTERIEURES : revenue, balance sheet and financial ratios

LIGNES INTERIEURES is a French company founded 14 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in OLLIOULES (83190), this company of category PME shows in 2017 a revenue of 1.2 M€. 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 - LIGNES INTERIEURES (SIREN 533451324)
Indicator 2023 2017 2016
Revenue N/C 1 167 028 € 1 295 685 €
Net income 56 050 € 4 318 € 1 018 €
EBITDA N/C 54 844 € 24 311 €
Net margin N/C 0.4% 0.1%

Revenue and income statement

In 2023, LIGNES INTERIEURES generates positive net income of 56 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 1 k€ -> 56 k€.

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

56 050 €

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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 167%. 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 35%. 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

166.599%

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

35.493%

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

6.6%

Solvency indicators evolution
LIGNES INTERIEURES

Sector positioning

Debt ratio
166.6 2023
2016
2017
2023
Q1: 5.17
Med: 28.2
Q3: 82.05
Average +15 pts over 3 years

In 2023, the debt ratio of LIGNES INTERIEURES (166.60) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
35.49% 2023
2016
2017
2023
Q1: 19.22%
Med: 41.81%
Q3: 60.16%
Average +11 pts over 3 years

In 2023, the financial autonomy of LIGNES INTERIEURES (35.5%) 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
0.38 years 2017
2016
2017
Q1: 0.0 years
Med: 0.61 years
Q3: 2.55 years
Good -34 pts over 2 years

In 2017, the repayment capacity of LIGNES INTERIEURES (0.38) 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 1847.99. 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

1847.991

Liquidity indicators evolution
LIGNES INTERIEURES

Sector positioning

Liquidity ratio
1847.99 2023
2016
2017
2023
Q1: 141.2
Med: 208.62
Q3: 306.07
Excellent +51 pts over 3 years

In 2023, the liquidity ratio of LIGNES INTERIEURES (1847.99) 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
2.06x 2017
2016
2017
Q1: 0.0x
Med: 1.09x
Q3: 5.77x
Good -20 pts over 2 years

In 2017, the interest coverage of LIGNES INTERIEURES (2.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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
LIGNES INTERIEURES

Positioning of LIGNES INTERIEURES in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 139 transactions of similar company sales in 2023, the value of LIGNES INTERIEURES is estimated at 305 745 € (range 131 405€ - 650 234€). 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 2023
139 transactions
131k€ 305k€ 650k€
305 745 € Range: 131 405€ - 650 234€
NAF 5 année 2023

Valuation method used

Net Income Multiple
56 050 € × 5.5x = 305 746 €
Range: 131 405€ - 650 235€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 139 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 (Entretien et réparation de véhicules automobiles légers)

Compare LIGNES INTERIEURES with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about LIGNES INTERIEURES

What is the revenue of LIGNES INTERIEURES ?

The revenue of LIGNES INTERIEURES in 2017 is 1.2 M€.

Is LIGNES INTERIEURES profitable?

Yes, LIGNES INTERIEURES generated a net profit of 56 k€ in 2023.

Where is the headquarters of LIGNES INTERIEURES ?

The headquarters of LIGNES INTERIEURES is located in OLLIOULES (83190), in the department Var.

Where to find the tax return of LIGNES INTERIEURES ?

The tax return of LIGNES INTERIEURES 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 LIGNES INTERIEURES operate?

LIGNES INTERIEURES operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.