Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2020. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.
LIN & LEI : revenue, balance sheet and financial ratios
LIN & LEI is a French company
founded 19 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures.
Based in AUBERVILLIERS (93300),
this company of category PME
shows in 2020 a revenue of 333 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-08-01
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Synthèse
Santé financière :
Fragile
Signal structurel : exploitation déficitaire (EBE négatif).
In summary, LIN & LEI is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor. Point of attention: short-term liquidity is tight.
Revenue and income statement
In 2020, LIN & LEI achieves revenue of 333 k€. After deducting consumption (193 k€), gross margin stands at 141 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -4 k€, representing -1.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -6 k€ (-1.7% of revenue), which will impact equity.
Revenue (2020)
?
333 248 €
Gross margin (2020)
?
140 620 €
Net income (2020)
?
-5 790 €
EBITDA margin (2020)
?
-1.2%
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The detailed income statement is not available for this company (simplified accounts or confidential data).
Assets
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Assets balance sheet data not available for this company
Liabilities
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 178%. This ratio is less favorable than the sector median (28.6%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 35%. This ratio is more favorable than the sector median (30.7%).
Debt ratio (2020)
?
178.1%
Financial autonomy (2020)
?
35.0%
Cash flow / Revenue (2020)
?
-1.24%
Repayment capacity (2020)
?
0.0
Asset age ratio (2020)
?
42.7%
| Indicator |
2020 |
| Debt ratio |
178.097 |
| Financial autonomy |
34.997 |
| Repayment capacity |
0.0 |
| Cash flow / Revenue |
-1.24% |
Sector positioning
Q1: 0.39%
Med: 28.59%
Q3: 100.25%
Watch
In 2020, the debt ratio of LIN & LEI (178.1%) 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.
Q1: 11.36%
Med: 30.72%
Q3: 53.07%
Good
In 2020, the financial autonomy of LIN & LEI (35.0%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 0.66. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.
Liquidity ratio (2020)
?
0.66
Interest coverage (2020)
?
0.0
| Indicator |
2020 |
| Liquidity ratio |
0.6593000000000001 |
| Interest coverage |
0.0 |
Sector positioning
Q1: 1.09
Med: 1.76
Q3: 3.17
Watch
In 2020, the liquidity ratio of LIN & LEI (0.66) 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.
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: 113 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-100 days): operations structurally generate cash.
Operating WCR (2020)
?
-92 576 €
Customer credit (2020)
?
113 j
Supplier credit (2020)
?
92 j
Inventory turnover (2020)
?
18 j
WCR in days of revenue (2020)
?
-100 j
| Indicator |
2020 |
| Operating WCR |
-92 576 € |
| Inventory turnover (days) |
18 |
| Customer payment term (days) |
113 |
| Supplier payment term (days) |
92 |
Positioning of LIN & LEI in its sector
Valuation estimate
Based on 124 transactions of similar company sales
(all years),
the value of LIN & LEI is estimated at
57 999 €
(range 29 839€ - 167 018€).
The price/revenue ratio is 0.17x
(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.
57 999 €
Range: 29 839€ - 167 018€
NAF 5 all-time
Valuation method used
Revenue Multiple
333 248 €
×
0.17x
=
58 000 €
Range: 29 839€ - 167 018€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 124 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...).
Top companies in Commerce de gros (commerce interentreprises) d'habillement et de chaussures
Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures:
Frequently asked questions about LIN & LEI
What is the revenue of LIN & LEI ?
The revenue of LIN & LEI in 2020 is 333 k€.
Is LIN & LEI profitable?
LIN & LEI recorded a net loss in 2020.
Where is the headquarters of LIN & LEI ?
The headquarters of LIN & LEI is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.
Where to find the tax return of LIN & LEI ?
The tax return of LIN & LEI 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 LIN & LEI operate?
LIN & LEI operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.