SIREN : 792593436
LINES FORMATION is a French company founded 13 years ago, specialized in the sector Supports juridiques de gestion de patrimoine mobilier. Based in MAINCY (77950), this company of category PME shows in 2024 a revenue of 49 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 49 442 € | 56 275 € | 63 401 € | 55 322 € | 44 411 € | 66 010 € | 69 490 € | 35 308 € | 50 329 € |
| Net income | -806 104 € | 91 515 € | 63 139 € | 4 720 € | 1 703 € | 2 496 € | 195 244 € | 135 596 € | 149 370 € |
| EBITDA | -7 147 € | -10 953 € | -5 901 € | 1 291 € | -2 264 € | -222 € | 423 € | -2 644 € | 2 557 € |
| Net margin | -1630.4% | 162.6% | 99.6% | 8.5% | 3.8% | 3.8% | 281.0% | 384.0% | 296.8% |
In 2024, LINES FORMATION achieves revenue of 49 k€. Activity remains stable over the period (CAGR: -0.2%). Significant drop of -12% vs 2023. After deducting consumption (5 €), gross margin stands at 49 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 -7 k€, representing -14.5% of revenue. Positive scissor effect: EBITDA margin improves by +5.0 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -806 k€ (-1630.4% of revenue), which will impact equity.
49 442 €
49 437 €
-7 147 €
-4 520 €
-806 104 €
-14.5%
The debt ratio (= Financial debt / Equity x 100) stands at 453%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
453.419%
17.334%
-11.165%
-131.147
In 2024, the debt ratio of LINES FORMATION (453.42) 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.
In 2024, the financial autonomy of LINES FORMATION (17.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of LINES FORMATION (-131.15) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 1513.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
1513.226
-13.992
In 2024, the liquidity ratio of LINES FORMATION (1513.23) 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.
In 2024, the interest coverage of LINES FORMATION (-14.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 586 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 165 days. The gap of 421 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 3892 days of revenue, i.e. 535 k€ to permanently finance. Over 2016-2024, WCR increased by +353%, requiring additional financing.
534 516 €
586 j
165 j
0 j
3892 j
Based on 103 transactions of similar company sales (all years), the value of LINES FORMATION is estimated at 15 079 € (range 8 021€ - 41 723€). The price/revenue ratio is 0.30x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 103 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LINES FORMATION with other companies in the same sector:
Voir toutes les statistiques du secteur Supports juridiques de gestion de patrimoine mobilier
The revenue of LINES FORMATION in 2024 is 49 k€.
LINES FORMATION recorded a net loss in 2024.
The headquarters of LINES FORMATION is located in MAINCY (77950), in the department Seine-et-Marne.
The tax return of LINES FORMATION 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).
LINES FORMATION operates in the sector Supports juridiques de gestion de patrimoine mobilier (NAF code 66.19A). See the 'Sector positioning' section above to compare the company with its competitors.