LINEPHARMA : revenue, balance sheet and financial ratios

LINEPHARMA is a French company founded 17 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in PARIS (75007), this company of category ETI shows in 2023 a revenue of 5 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 - LINEPHARMA (SIREN 513030528)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 000 € 5 000 € 447 € 283 032 € 13 859 700 € 8 142 516 € 4 060 765 € 1 922 527 €
Net income 859 720 € 107 737 € 751 812 € 1 145 613 € -208 010 € -2 231 902 € -3 223 194 € 1 918 839 €
EBITDA -131 582 € -22 767 € 54 003 € -65 578 € -376 773 € -1 506 302 € -2 343 317 € 129 390 €
Net margin 17194.4% 2154.7% 168190.6% 404.8% -1.5% -27.4% -79.4% 99.8%

Revenue and income statement

In 2023, LINEPHARMA achieves revenue of 5 k€. Revenue is declining over the period 2016-2023 (CAGR: -57.3%). Slight decline of 0% vs 2022. After deducting consumption (0 €), gross margin stands at 5 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 -132 k€, representing -2631.6% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -478%, reducing margin by 2176.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 860 k€, i.e. 17194.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 000 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 000 €

EBITDA (2023) ?
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

-131 582 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

26 023 €

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

859 720 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2631.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -163%. 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 -145%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 13988.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

-163.085%

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

-144.744%

Cash flow / Revenue (2023) ?
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

13987.96%

Repayment capacity (2023) ?
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

6.965

Solvency indicators evolution
LINEPHARMA

Sector positioning

Debt ratio
-163.09 2023
2021
2022
2023
Q1: 0.0
Med: 5.57
Q3: 50.77
Excellent

In 2023, the debt ratio of LINEPHARMA (-163.09) 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.

Financial autonomy
-144.74% 2023
2021
2022
2023
Q1: 13.47%
Med: 38.42%
Q3: 58.45%
Watch

In 2023, the financial autonomy of LINEPHARMA (-144.7%) 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
6.96 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.46 years
Watch

In 2023, the repayment capacity of LINEPHARMA (6.96) 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 1350.24. 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

1350.242

Interest coverage (2023) ?
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

-225.51

Liquidity indicators evolution
LINEPHARMA

Sector positioning

Liquidity ratio
1350.24 2023
2021
2022
2023
Q1: 133.58
Med: 205.53
Q3: 329.15
Excellent

In 2023, the liquidity ratio of LINEPHARMA (1350.24) 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
-225.51x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.29x
Q3: 6.06x
Watch -54 pts over 3 years

In 2023, the interest coverage of LINEPHARMA (-225.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 128882 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1346 days. The gap of 127536 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 140725 days of revenue, i.e. 2.0 M€ to permanently finance. Over 2016-2023, WCR increased by +241%, requiring additional financing.

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

1 954 520 €

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

128882 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

1346 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 in days of revenue (2023) ?
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

140725 j

WCR and payment terms evolution
LINEPHARMA

Positioning of LINEPHARMA in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of LINEPHARMA is estimated at 283 148 € (range 107 871€ - 1 033 623€). The price/revenue ratio is 0.21x (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.

Estimated enterprise value 2023
124 transactions
107k€ 283k€ 1033k€
283 148 € Range: 107 871€ - 1 033 623€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
5 000 € × 0.21x
Estimation 1 065 €
577€ - 3 226€
Net Income Multiple 20%
859 720 € × 0.8x
Estimation 706 273 €
268 813€ - 2 579 221€

Valuation evolution

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...).

Similar companies (Commerce de gros (commerce interentreprises) de produits pharmaceutiques)

Compare LINEPHARMA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about LINEPHARMA

What is the revenue of LINEPHARMA ?

The revenue of LINEPHARMA in 2023 is 5 k€.

Is LINEPHARMA profitable?

Yes, LINEPHARMA generated a net profit of 860 k€ in 2023.

Where is the headquarters of LINEPHARMA ?

The headquarters of LINEPHARMA is located in PARIS (75007), in the department Paris.

Where to find the tax return of LINEPHARMA ?

The tax return of LINEPHARMA 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 LINEPHARMA operate?

LINEPHARMA operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.