LINIERE DE BOSC NOUVEL : revenue, balance sheet and financial ratios

LINIERE DE BOSC NOUVEL is a French company founded 68 years ago, specialized in the sector Préparation de fibres textiles et filature. Based in LE BOCASSE (76690), this company of category ETI shows in 2021 a revenue of 78.4 M€. 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 - LINIERE DE BOSC NOUVEL (SIREN 580502862)
Indicator 2021 2020 2019 2018
Revenue 78 352 405 € 56 191 295 € 73 658 171 € 55 448 863 €
Net income 1 791 330 € 2 225 030 € 2 520 086 € 1 543 501 €
EBITDA 3 241 359 € 3 607 183 € 5 034 606 € 2 636 531 €
Net margin 2.3% 4.0% 3.4% 2.8%

Revenue and income statement

In 2021, LINIERE DE BOSC NOUVEL achieves revenue of 78.4 M€. Over the period 2018-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +12.2%. Vs 2020, growth of +39% (56.2 M€ -> 78.4 M€). After deducting consumption (58.4 M€), gross margin stands at 20.0 M€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.2 M€, representing 4.1% of revenue. Warning negative scissor effect: despite revenue change (+39%), EBITDA varies by -10%, reducing margin by 2.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.8 M€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

78 352 405 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

19 953 130 €

EBITDA (2021) ?
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

3 241 359 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 582 804 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 791 330 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.1%

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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 23%. 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 43%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

22.799%

Financial autonomy (2021) ?
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

42.579%

Cash flow / Revenue (2021) ?
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

3.066%

Repayment capacity (2021) ?
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

2.07

Asset age ratio (2021) ?
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

41.4%

Solvency indicators evolution
LINIERE DE BOSC NOUVEL

Sector positioning

Debt ratio
22.8 2021
2019
2020
2021
Q1: 5.98
Med: 22.76
Q3: 90.69
Good

In 2021, the debt ratio of LINIERE DE BOSC NOUVEL (22.80) 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
42.58% 2021
2019
2020
2021
Q1: 31.33%
Med: 50.18%
Q3: 67.75%
Average -15 pts over 3 years

In 2021, the financial autonomy of LINIERE DE BOSC NOUVEL (42.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.07 years 2021
2019
2020
2021
Q1: -0.71 years
Med: 1.41 years
Q3: 8.21 years
Average

In 2021, the repayment capacity of LINIERE DE BOSC NOUVEL (2.07) 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 176.10. 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 8.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

176.102

Interest coverage (2021) ?
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

8.171

Liquidity indicators evolution
LINIERE DE BOSC NOUVEL

Sector positioning

Liquidity ratio
176.1 2021
2019
2020
2021
Q1: 164.01
Med: 308.48
Q3: 529.99
Average -8 pts over 3 years

In 2021, the liquidity ratio of LINIERE DE BOSC NOUVEL (176.10) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
8.17x 2021
2019
2020
2021
Q1: -0.7x
Med: 1.68x
Q3: 8.18x
Excellent

In 2021, the interest coverage of LINIERE DE BOSC NOUVEL (8.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 107 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 161 days of revenue, i.e. 35.1 M€ to permanently finance. Over 2018-2021, WCR increased by +34%, requiring additional financing.

Operating WCR (2021) ?
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

35 050 948 €

Customer credit (2021) ?
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

90 j

Supplier credit (2021) ?
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

107 j

Inventory turnover (2021) ?
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

24 j

WCR in days of revenue (2021) ?
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

161 j

WCR and payment terms evolution
LINIERE DE BOSC NOUVEL

Positioning of LINIERE DE BOSC NOUVEL in its sector

Comparison with sector Préparation de fibres textiles et filature

Similar companies (Préparation de fibres textiles et filature)

Compare LINIERE DE BOSC NOUVEL with other companies in the same sector:

Voir toutes les statistiques du secteur Préparation de fibres textiles et filature

Frequently asked questions about LINIERE DE BOSC NOUVEL

What is the revenue of LINIERE DE BOSC NOUVEL ?

The revenue of LINIERE DE BOSC NOUVEL in 2021 is 78.4 M€.

Is LINIERE DE BOSC NOUVEL profitable?

Yes, LINIERE DE BOSC NOUVEL generated a net profit of 1.8 M€ in 2021.

Where is the headquarters of LINIERE DE BOSC NOUVEL ?

The headquarters of LINIERE DE BOSC NOUVEL is located in LE BOCASSE (76690), in the department Seine-Maritime.

Where to find the tax return of LINIERE DE BOSC NOUVEL ?

The tax return of LINIERE DE BOSC NOUVEL 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 LINIERE DE BOSC NOUVEL operate?

LINIERE DE BOSC NOUVEL operates in the sector Préparation de fibres textiles et filature (NAF code 13.10Z). See the 'Sector positioning' section above to compare the company with its competitors.