SIREN : 751745605
LINE is a French company founded 13 years ago, specialized in the sector Commerce d'alimentation générale. Based in MONTREUIL (93100), this company of category PME shows in 2024 a revenue of 269 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 269 432 € | 237 188 € | 233 005 € | 175 532 € | 195 132 € | 224 489 € | 219 911 € | 187 310 € |
| Net income | 5 960 € | -23 992 € | 2 339 € | -14 821 € | 9 736 € | 12 662 € | 5 146 € | 2 703 € |
| EBITDA | 2 459 € | -19 902 € | 8 341 € | -19 121 € | 11 634 € | 14 906 € | 6 349 € | 3 111 € |
| Net margin | 2.2% | -10.1% | 1.0% | -8.4% | 5.0% | 5.6% | 2.3% | 1.4% |
In 2024, LINE achieves revenue of 269 k€. Revenue is growing positively over 8 years (CAGR: +4.6%). Vs 2023, growth of +14% (237 k€ -> 269 k€). After deducting consumption (112 k€), gross margin stands at 157 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 0.9% of revenue. Positive scissor effect: EBITDA margin improves by +9.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.
269 432 €
157 488 €
2 459 €
2 463 €
5 960 €
0.9%
The debt ratio (= Financial debt / Equity x 100) stands at -2%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-2.329%
4.168%
2.212%
0.0
In 2024, the debt ratio of LINE (-2.33) 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.
In 2024, the financial autonomy of LINE (4.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of LINE (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 35.85. 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 63.2x. Operating income very largely covers interest expenses: high safety margin.
35.848
63.196
In 2024, the liquidity ratio of LINE (35.85) 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.
In 2024, the interest coverage of LINE (63.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-66 days): operations structurally generate cash. Notable WCR improvement over the period (-2739%), freeing up cash.
-49 527 €
0 j
8 j
14 j
-66 j
Based on 551 transactions of similar company sales in 2024, the value of LINE is estimated at 31 341 € (range 15 262€ - 62 194€). With an EBITDA of 2 459€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LINE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce d'alimentation générale
The revenue of LINE in 2024 is 269 k€.
Yes, LINE generated a net profit of 6 k€ in 2024.
The headquarters of LINE is located in MONTREUIL (93100), in the department Seine-Saint-Denis.
The tax return of LINE 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).
LINE operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.