SIREN : 500228168
LINGUA COMMUNICATION is a French company founded 18 years ago, specialized in the sector Formation continue d'adultes. Based in ANGERS (49000), this company of category PME shows in 2012 a revenue of 23 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
| Indicator | 2012 |
|---|---|
| Revenue | 23 336 € |
| Net income | 916 € |
| EBITDA | 3 554 € |
| Net margin | 3.9% |
In 2012, LINGUA COMMUNICATION achieves revenue of 23 k€. After deducting consumption (0 €), gross margin stands at 23 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 4 k€, representing 15.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 916 €, i.e. 3.9% of revenue. This profit can be retained or distributed to shareholders.
23 336 €
23 336 €
3 554 €
2 457 €
916 €
15.2%
The debt ratio (= Financial debt / Equity x 100) stands at 243%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 8.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
242.726%
19.006%
8.622%
11.803
94.6%
In 2012, the debt ratio of LINGUA COMMUNICATION (242.73) 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 2012, the financial autonomy of LINGUA COMMUNICATION (19.0%) 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.
In 2012, the repayment capacity of LINGUA COMMUNICATION (11.80) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 13.04. 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 83.8x. Operating income very largely covers interest expenses: high safety margin.
13.04
83.765
In 2012, the liquidity ratio of LINGUA COMMUNICATION (13.04) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2012, the interest coverage of LINGUA COMMUNICATION (83.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 356 days. Excellent situation: suppliers finance 314 days of the operating cycle (retail model). Overall, WCR represents 22 days of revenue, i.e. 1 k€ to permanently finance.
1 399 €
42 j
356 j
0 j
22 j
Based on 134 transactions of similar company sales (all years), the value of LINGUA COMMUNICATION is estimated at 6 893 € (range 2 431€ - 17 823€). With an EBITDA of 3 554€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (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.
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This estimate is based on the analysis of 134 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 LINGUA COMMUNICATION with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of LINGUA COMMUNICATION in 2012 is 23 k€.
Yes, LINGUA COMMUNICATION generated a net profit of 916€ in 2012.
The headquarters of LINGUA COMMUNICATION is located in ANGERS (49000), in the department Maine-et-Loire.
The tax return of LINGUA COMMUNICATION 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).
LINGUA COMMUNICATION operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.