LINEAR HOLDING : revenue, balance sheet and financial ratios

LINEAR HOLDING is a French company founded 32 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in SAINT-ETIENNE (42100), this company of category PME shows in 2024 a revenue of 282 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

Financial history - LINEAR HOLDING (SIREN 392124020)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 282 333 € 271 133 € 259 000 € 165 300 € 168 550 € 120 675 € N/C 158 574 €
Net income -79 928 € -231 147 € 27 454 € -356 290 € 11 644 € -14 486 € 21 997 € 37 833 €
EBITDA 23 291 € 58 990 € 94 977 € 41 957 € 40 883 € -57 488 € N/C 36 336 €
Net margin -28.3% -85.3% 10.6% -215.5% 6.9% -12.0% N/C 23.9%

Revenue and income statement

In 2024, LINEAR HOLDING achieves revenue of 282 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.5%. Vs 2023: +4%. After deducting consumption (0 €), gross margin stands at 282 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 23 k€, representing 8.2% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -61%, reducing margin by 13.5 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -80 k€ (-28.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

282 333 €

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

282 333 €

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

23 291 €

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

23 296 €

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

-79 928 €

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

8.1%

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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 368%. 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 20%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 109.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

368.313%

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

20.275%

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

4.643%

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

109.291

Solvency indicators evolution
LINEAR HOLDING

Sector positioning

Debt ratio
368.31 2024
2022
2023
2024
Q1: 0.09
Med: 9.52
Q3: 41.62
Watch

In 2024, the debt ratio of LINEAR HOLDING (368.31) 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.

Financial autonomy
20.27% 2024
2022
2023
2024
Q1: 24.66%
Med: 46.87%
Q3: 64.83%
Watch -25 pts over 3 years

In 2024, the financial autonomy of LINEAR HOLDING (20.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
109.29 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.2 years
Watch

In 2024, the repayment capacity of LINEAR HOLDING (109.29) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 867.57. 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 451.3x. Operating income very largely covers interest expenses: high safety margin.

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

867.565

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

451.273

Liquidity indicators evolution
LINEAR HOLDING

Sector positioning

Liquidity ratio
867.57 2024
2022
2023
2024
Q1: 164.48
Med: 234.82
Q3: 361.85
Excellent

In 2024, the liquidity ratio of LINEAR HOLDING (867.57) 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
451.27x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.42x
Q3: 5.22x
Excellent

In 2024, the interest coverage of LINEAR HOLDING (451.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 77 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. The company must finance 8 days of gap between collections and payments. Overall, WCR represents 973 days of revenue, i.e. 763 k€ to permanently finance. Over 2016-2024, WCR increased by +53%, 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

763 183 €

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

77 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

69 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

0 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

973 j

WCR and payment terms evolution
LINEAR HOLDING

Positioning of LINEAR HOLDING in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 30 617€ to 87 267€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
30k€ 46k€ 87k€
46 549 € Range: 30 617€ - 87 267€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 gros (commerce interentreprises) de matériel électrique)

Compare LINEAR HOLDING with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel électrique

Frequently asked questions about LINEAR HOLDING

What is the revenue of LINEAR HOLDING ?

The revenue of LINEAR HOLDING in 2024 is 282 k€.

Is LINEAR HOLDING profitable?

LINEAR HOLDING recorded a net loss in 2024.

Where is the headquarters of LINEAR HOLDING ?

The headquarters of LINEAR HOLDING is located in SAINT-ETIENNE (42100), in the department Loire.

Where to find the tax return of LINEAR HOLDING ?

The tax return of LINEAR HOLDING 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 LINEAR HOLDING operate?

LINEAR HOLDING operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.