LINK FINANCIAL SAS : revenue, balance sheet and financial ratios

LINK FINANCIAL SAS is a French company founded 7 years ago, specialized in the sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle. Based in NANTES (44200), this company of category ETI shows in 2024 a revenue of 6.8 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 - LINK FINANCIAL SAS (SIREN 842762528)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 6 754 599 € 4 036 541 € 1 790 139 € 1 021 020 € 433 873 € 178 882 €
Net income 406 517 € -208 073 € -401 334 € -661 252 € -808 786 € -739 114 €
EBITDA -3 463 323 € -1 376 991 € -736 942 € -846 641 € -809 123 € -734 346 €
Net margin 6.0% -5.2% -22.4% -64.8% -186.4% -413.2%

Revenue and income statement

In 2024, LINK FINANCIAL SAS achieves revenue of 6.8 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +106.7%. Vs 2023, growth of +67% (4.0 M€ -> 6.8 M€). After deducting consumption (2 k€), gross margin stands at 6.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3.5 M€, representing -51.3% of revenue. Warning negative scissor effect: despite revenue change (+67%), EBITDA varies by -152%, reducing margin by 17.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 407 k€, i.e. 6.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 754 599 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 752 496 €

EBITDA (2024) ?
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

-3 463 323 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

560 989 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

406 517 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-51.1%

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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 592%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

591.747%

Financial autonomy (2024) ?
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

1.949%

Cash flow / Revenue (2024) ?
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

-53.369%

Repayment capacity (2024) ?
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

-0.324

Asset age ratio (2024) ?
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

50.2%

Solvency indicators evolution
LINK FINANCIAL SAS

Sector positioning

Debt ratio
591.75 2024
2022
2023
2024
Q1: 0.0
Med: 3.83
Q3: 45.91
Watch +61 pts over 3 years

In 2024, the debt ratio of LINK FINANCIAL SAS (591.75) 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.

Financial autonomy
1.95% 2024
2022
2023
2024
Q1: 2.37%
Med: 31.72%
Q3: 53.17%
Average +10 pts over 3 years

In 2024, the financial autonomy of LINK FINANCIAL SAS (1.9%) 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
-0.32 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.65 years
Excellent

In 2024, the repayment capacity of LINK FINANCIAL SAS (-0.32) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 113.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

113.407

Interest coverage (2024) ?
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

-4.46

Liquidity indicators evolution
LINK FINANCIAL SAS

Sector positioning

Liquidity ratio
113.41 2024
2022
2023
2024
Q1: 130.85
Med: 203.74
Q3: 398.26
Watch

In 2024, the liquidity ratio of LINK FINANCIAL SAS (113.41) 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.

Interest coverage
-4.46x 2024
2022
2023
2024
Q1: -0.0x
Med: 0.0x
Q3: 0.8x
Watch

In 2024, the interest coverage of LINK FINANCIAL SAS (-4.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 87 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. The gap of 32 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-276 days): operations structurally generate cash. Notable WCR improvement over the period (-4455%), freeing up cash.

Operating WCR (2024) ?
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

-5 181 250 €

Customer credit (2024) ?
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

87 j

Supplier credit (2024) ?
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

55 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
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

-276 j

WCR and payment terms evolution
LINK FINANCIAL SAS

Positioning of LINK FINANCIAL SAS in its sector

Comparison with sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle

Valuation estimate

Based on 158 transactions of similar company sales (all years), the value of LINK FINANCIAL SAS is estimated at 1 976 760 € (range 897 537€ - 3 998 254€). 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.

Estimated enterprise value 2024
158 transactions
897k€ 1976k€ 3998k€
1 976 760 € Range: 897 537€ - 3 998 254€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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Revenue Multiple 30%
6 754 599 € × 0.36x
Estimation 2 407 273 €
1 258 265€ - 4 511 215€
Net Income Multiple 20%
406 517 € × 3.3x
Estimation 1 330 992 €
356 448€ - 3 228 813€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 158 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 (Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle)

Compare LINK FINANCIAL SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle

Frequently asked questions about LINK FINANCIAL SAS

What is the revenue of LINK FINANCIAL SAS ?

The revenue of LINK FINANCIAL SAS in 2024 is 6.8 M€.

Is LINK FINANCIAL SAS profitable?

Yes, LINK FINANCIAL SAS generated a net profit of 407 k€ in 2024.

Where is the headquarters of LINK FINANCIAL SAS ?

The headquarters of LINK FINANCIAL SAS is located in NANTES (44200), in the department Loire-Atlantique.

Where to find the tax return of LINK FINANCIAL SAS ?

The tax return of LINK FINANCIAL SAS 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 LINK FINANCIAL SAS operate?

LINK FINANCIAL SAS operates in the sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle (NAF code 82.91Z). See the 'Sector positioning' section above to compare the company with its competitors.