LINEA COLLES INDUSTRIELLES : revenue, balance sheet and financial ratios

LINEA COLLES INDUSTRIELLES is a French company founded 13 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PIERREFONDS (60350), this company of category PME shows in 2021 a revenue of 818 k€. 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 - LINEA COLLES INDUSTRIELLES (SIREN 793384926)
Indicator 2021 2020 2019 2018 2016
Revenue 818 037 € 557 952 € 692 569 € 635 459 € N/C
Net income 69 099 € 33 004 € 49 184 € 23 249 € 11 765 €
EBITDA 95 740 € 41 073 € 66 645 € 29 462 € N/C
Net margin 8.4% 5.9% 7.1% 3.7% N/C

Revenue and income statement

In 2021, LINEA COLLES INDUSTRIELLES achieves revenue of 818 k€. Over the period 2018-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +8.8%. Vs 2020, growth of +47% (558 k€ -> 818 k€). After deducting consumption (482 k€), gross margin stands at 336 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 96 k€, representing 11.7% of revenue. Positive scissor effect: EBITDA margin improves by +4.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 69 k€, i.e. 8.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

818 037 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

336 003 €

EBITDA (2021) ?
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

95 740 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

91 850 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

69 099 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.7%

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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 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

70.692%

Financial autonomy (2021) ?
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

33.519%

Cash flow / Revenue (2021) ?
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

8.922%

Repayment capacity (2021) ?
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

1.644

Asset age ratio (2021) ?
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

33.4%

Solvency indicators evolution
LINEA COLLES INDUSTRIELLES

Sector positioning

Debt ratio
70.69 2021
2019
2020
2021
Q1: 0.13
Med: 30.47
Q3: 112.29
Average +36 pts over 3 years

In 2021, the debt ratio of LINEA COLLES INDUSTRIELLES (70.69) 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
33.52% 2021
2019
2020
2021
Q1: 9.23%
Med: 33.56%
Q3: 57.44%
Good -10 pts over 3 years

In 2021, the financial autonomy of LINEA COLLES INDUSTRIELLES (33.5%) 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
1.64 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.02 years
Q3: 1.91 years
Average +21 pts over 3 years

In 2021, the repayment capacity of LINEA COLLES INDUSTRIELLES (1.64) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 227.12. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

227.123

Interest coverage (2021) ?
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

0.334

Liquidity indicators evolution
LINEA COLLES INDUSTRIELLES

Sector positioning

Liquidity ratio
227.12 2021
2019
2020
2021
Q1: 121.59
Med: 217.9
Q3: 380.53
Good

In 2021, the liquidity ratio of LINEA COLLES INDUSTRIELLES (227.12) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.33x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.78x
Good +30 pts over 3 years

In 2021, the interest coverage of LINEA COLLES INDUSTRIELLES (0.3x) 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. Average customer payment term: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 73 days of revenue, i.e. 167 k€ to permanently finance.

Operating WCR (2021) ?
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

166 953 €

Customer credit (2021) ?
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

75 j

Supplier credit (2021) ?
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

72 j

Inventory turnover (2021) ?
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

11 j

WCR in days of revenue (2021) ?
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

73 j

WCR and payment terms evolution
LINEA COLLES INDUSTRIELLES

Positioning of LINEA COLLES INDUSTRIELLES in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 105 transactions of similar company sales in 2021, the value of LINEA COLLES INDUSTRIELLES is estimated at 323 891 € (range 190 932€ - 721 110€). With an EBITDA of 95 740€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.50x (in line with sector norms). 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 2021
105 transactions
190k€ 323k€ 721k€
323 891 € Range: 190 932€ - 721 110€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
95 740 € × 3.4x
Estimation 327 975 €
185 197€ - 781 196€
Revenue Multiple 30%
818 037 € × 0.50x
Estimation 412 817 €
281 535€ - 673 180€
Net Income Multiple 20%
69 099 € × 2.6x
Estimation 180 296 €
69 367€ - 642 792€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 105 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 (Autres commerces de détail spécialisés divers)

Compare LINEA COLLES INDUSTRIELLES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about LINEA COLLES INDUSTRIELLES

What is the revenue of LINEA COLLES INDUSTRIELLES ?

The revenue of LINEA COLLES INDUSTRIELLES in 2021 is 818 k€.

Is LINEA COLLES INDUSTRIELLES profitable?

Yes, LINEA COLLES INDUSTRIELLES generated a net profit of 69 k€ in 2021.

Where is the headquarters of LINEA COLLES INDUSTRIELLES ?

The headquarters of LINEA COLLES INDUSTRIELLES is located in PIERREFONDS (60350), in the department Oise.

Where to find the tax return of LINEA COLLES INDUSTRIELLES ?

The tax return of LINEA COLLES INDUSTRIELLES 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 LINEA COLLES INDUSTRIELLES operate?

LINEA COLLES INDUSTRIELLES operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.