LINOTTE ET TOURNEMEULE : revenue, balance sheet and financial ratios

LINOTTE ET TOURNEMEULE is a French company founded 26 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in CHALINDREY (52600), this company of category PME shows in 2017 a revenue of 862 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

Financial history - LINOTTE ET TOURNEMEULE (SIREN 424452597)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 862 302 € 1 025 706 €
Net income 125 316 € 97 034 € 59 573 € 95 799 € 62 350 € 26 079 € 2 743 €
EBITDA N/C N/C N/C N/C N/C 16 623 € 72 725 €
Net margin N/C N/C N/C N/C N/C 3.0% 0.3%

Revenue and income statement

In 2022, LINOTTE ET TOURNEMEULE generates positive net income of 125 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2022: 3 k€ -> 125 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

125 316 €

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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 63%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

62.649%

Financial autonomy (2022) ?
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

53.73%

Asset age ratio (2022) ?
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

1.0%

Solvency indicators evolution
LINOTTE ET TOURNEMEULE

Sector positioning

Debt ratio
62.65 2022
2020
2021
2022
Q1: 8.94
Med: 40.44
Q3: 111.41
Average

In 2022, the debt ratio of LINOTTE ET TOURNEMEULE (62.65) 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
53.73% 2022
2020
2021
2022
Q1: 19.31%
Med: 36.66%
Q3: 54.28%
Good +11 pts over 3 years

In 2022, the financial autonomy of LINOTTE ET TOURNEMEULE (53.7%) 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 311.39. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

311.392

Liquidity indicators evolution
LINOTTE ET TOURNEMEULE

Sector positioning

Liquidity ratio
311.39 2022
2020
2021
2022
Q1: 140.95
Med: 198.09
Q3: 288.23
Excellent +54 pts over 3 years

In 2022, the liquidity ratio of LINOTTE ET TOURNEMEULE (311.39) 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.

Operating WCR (2022) ?
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 (2022) ?
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

0 j

Supplier credit (2022) ?
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

0 j

Inventory turnover (2022) ?
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
LINOTTE ET TOURNEMEULE

Positioning of LINOTTE ET TOURNEMEULE in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of LINOTTE ET TOURNEMEULE is estimated at 440 539 € (range 122 894€ - 1 233 210€). 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 2022
120 transactions
122k€ 440k€ 1233k€
440 539 € Range: 122 894€ - 1 233 210€
NAF 5 all-time

Valuation method used

Net Income Multiple
125 316 € × 3.5x = 440 540 €
Range: 122 895€ - 1 233 211€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Travaux de terrassement courants et travaux préparatoires)

Compare LINOTTE ET TOURNEMEULE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about LINOTTE ET TOURNEMEULE

What is the revenue of LINOTTE ET TOURNEMEULE ?

The revenue of LINOTTE ET TOURNEMEULE in 2017 is 862 k€.

Is LINOTTE ET TOURNEMEULE profitable?

Yes, LINOTTE ET TOURNEMEULE generated a net profit of 125 k€ in 2022.

Where is the headquarters of LINOTTE ET TOURNEMEULE ?

The headquarters of LINOTTE ET TOURNEMEULE is located in CHALINDREY (52600), in the department Haute-Marne.

Where to find the tax return of LINOTTE ET TOURNEMEULE ?

The tax return of LINOTTE ET TOURNEMEULE 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 LINOTTE ET TOURNEMEULE operate?

LINOTTE ET TOURNEMEULE operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.