Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

LINER SPECIALISTES : revenue, balance sheet and financial ratios

LINER SPECIALISTES is a French company founded 5 years ago, specialized in the sector Autres travaux spécialisés de construction. Based in LA RICHARDAIS (35780), this company of category PME shows in 2023 a net income positive of 37 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 - LINER SPECIALISTES (SIREN 887998151)
Indicator 2023 2022
Revenue N/C N/C
Net income 37 249 € 86 373 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2023, LINER SPECIALISTES generates positive net income of 37 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2023: 86 k€ -> 37 k€.

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

37 249 €

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

65.697%

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

41.152%

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

47.4%

Solvency indicators evolution
LINER SPECIALISTES

Sector positioning

Debt ratio
65.7 2023
2022
2023
Q1: 3.52
Med: 22.4
Q3: 69.42
Average

In 2023, the debt ratio of LINER SPECIALISTES (65.70) 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
41.15% 2023
2022
2023
Q1: 14.79%
Med: 35.17%
Q3: 55.26%
Good -5 pts over 2 years

In 2023, the financial autonomy of LINER SPECIALISTES (41.1%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 383.48. 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

383.482

Liquidity indicators evolution
LINER SPECIALISTES

Sector positioning

Liquidity ratio
383.48 2023
2022
2023
Q1: 141.83
Med: 206.59
Q3: 311.37
Excellent

In 2023, the liquidity ratio of LINER SPECIALISTES (383.48) 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.

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: 1136 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 274 days. The gap of 862 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

0 €

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

1136 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

274 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 and payment terms evolution
LINER SPECIALISTES

Positioning of LINER SPECIALISTES 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 14 495€ to 118 639€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
14k€ 44k€ 118k€
44 441 € Range: 14 495€ - 118 639€
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 SPECIALISTES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres travaux spécialisés de construction

Frequently asked questions about LINER SPECIALISTES

What is the revenue of LINER SPECIALISTES ?

The revenue of LINER SPECIALISTES is not publicly disclosed (confidential accounts filed with INPI).

Is LINER SPECIALISTES profitable?

Yes, LINER SPECIALISTES generated a net profit of 37 k€ in 2023.

Where is the headquarters of LINER SPECIALISTES ?

The headquarters of LINER SPECIALISTES is located in LA RICHARDAIS (35780), in the department Ille-et-Vilaine.

Where to find the tax return of LINER SPECIALISTES ?

The tax return of LINER SPECIALISTES 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 SPECIALISTES operate?

LINER SPECIALISTES 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.