LINER ET MEMBRANE : revenue, balance sheet and financial ratios

LINER ET MEMBRANE is a French company founded 7 years ago, specialized in the sector Autres travaux spécialisés de construction. Based in MONTESQUIEU-DES-ALBERES (66740), this company of category PME shows in 2023 a revenue of 92 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 - LINER ET MEMBRANE (SIREN 847910452)
Indicator 2023 2022 2021 2020 2019
Revenue 92 058 € 101 835 € 108 442 € 109 482 € 12 218 €
Net income 9 268 € 9 156 € 21 017 € 28 669 € -101 €
EBITDA 19 875 € 15 255 € 30 529 € 40 747 € -3 613 €
Net margin 10.1% 9.0% 19.4% 26.2% -0.8%

Revenue and income statement

In 2023, LINER ET MEMBRANE achieves revenue of 92 k€. Over the period 2019-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +65.7%. Slight decline of -10% vs 2022. After deducting consumption (15 k€), gross margin stands at 77 k€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 21.6% of revenue. Positive scissor effect: EBITDA margin improves by +6.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 10.1% 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

92 058 €

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

76 898 €

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

19 875 €

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

10 864 €

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

9 268 €

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

21.6%

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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 22%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.6% 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

21.915%

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

79.164%

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

19.643%

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

0.921

Asset age ratio (2023) ?
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

53.0%

Solvency indicators evolution
LINER ET MEMBRANE

Sector positioning

Debt ratio
21.91 2023
2021
2022
2023
Q1: 3.52
Med: 22.4
Q3: 69.42
Good

In 2023, the debt ratio of LINER ET MEMBRANE (21.91) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
79.16% 2023
2021
2022
2023
Q1: 14.79%
Med: 35.17%
Q3: 55.26%
Excellent

In 2023, the financial autonomy of LINER ET MEMBRANE (79.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.92 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.35 years
Q3: 1.67 years
Average

In 2023, the repayment capacity of LINER ET MEMBRANE (0.92) 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 2149.61. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

2149.612

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

1.63

Liquidity indicators evolution
LINER ET MEMBRANE

Sector positioning

Liquidity ratio
2149.61 2023
2021
2022
2023
Q1: 141.83
Med: 206.59
Q3: 311.37
Excellent

In 2023, the liquidity ratio of LINER ET MEMBRANE (2149.61) 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
1.63x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.45x
Q3: 2.71x
Good +38 pts over 3 years

In 2023, the interest coverage of LINER ET MEMBRANE (1.6x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 4 days of revenue, i.e. 897 € to permanently finance. Notable WCR improvement over the period (-60%), freeing up cash.

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

897 €

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

0 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

17 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

5 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

4 j

WCR and payment terms evolution
LINER ET MEMBRANE

Positioning of LINER ET MEMBRANE in its sector

Comparison with sector Autres travaux spécialisés de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 5 277€ to 38 585€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
5k€ 9k€ 38k€
9 729 € Range: 5 277€ - 38 585€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 37 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 travaux spécialisés de construction)

Compare LINER ET MEMBRANE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres travaux spécialisés de construction

Frequently asked questions about LINER ET MEMBRANE

What is the revenue of LINER ET MEMBRANE ?

The revenue of LINER ET MEMBRANE in 2023 is 92 k€.

Is LINER ET MEMBRANE profitable?

Yes, LINER ET MEMBRANE generated a net profit of 9 k€ in 2023.

Where is the headquarters of LINER ET MEMBRANE ?

The headquarters of LINER ET MEMBRANE is located in MONTESQUIEU-DES-ALBERES (66740), in the department Pyrenees-Orientales.

Where to find the tax return of LINER ET MEMBRANE ?

The tax return of LINER ET MEMBRANE 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 LINER ET MEMBRANE operate?

LINER ET MEMBRANE operates in the sector Autres travaux spécialisés de construction (NAF code 43.99D). See the 'Sector positioning' section above to compare the company with its competitors.