SAS LINAMAR FRANCE HOLDINGS : revenue, balance sheet and financial ratios

SAS LINAMAR FRANCE HOLDINGS is a French company founded 15 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-CHAMOND (42400), this company of category ETI shows in 2024 a revenue of 4.8 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 - SAS LINAMAR FRANCE HOLDINGS (SIREN 529007445)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 4 763 003 € 4 049 385 € 3 929 147 € 2 438 485 € 1 800 671 € 1 305 634 € 1 700 014 € 1 088 351 €
Net income -11 537 125 € -2 050 462 € 2 724 137 € 654 193 € -2 793 503 € -6 339 039 € -11 170 504 € -10 147 370 €
EBITDA 101 701 € -69 235 € 256 928 € 26 174 € -120 009 € -1 010 521 € -514 984 € -306 821 €
Net margin -242.2% -50.6% 69.3% 26.8% -155.1% -485.5% -657.1% -932.4%

Revenue and income statement

In 2024, SAS LINAMAR FRANCE HOLDINGS achieves revenue of 4.8 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +23.5%. Vs 2023, growth of +18% (4.0 M€ -> 4.8 M€). After deducting consumption (0 €), gross margin stands at 4.8 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 102 k€, representing 2.1% of revenue. Positive scissor effect: EBITDA margin improves by +3.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -11.5 M€ (-242.2% of revenue), which will impact equity.

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

4 763 003 €

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

4 763 003 €

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

101 701 €

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

173 538 €

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

-11 537 125 €

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

2.1%

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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 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. 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 75.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

53.332%

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

62.148%

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

3.232%

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

75.694

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

21.9%

Solvency indicators evolution
SAS LINAMAR FRANCE HOLDINGS

Sector positioning

Debt ratio
53.33 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +14 pts over 3 years

In 2024, the debt ratio of SAS LINAMAR FRANCE HOLDINGS (53.33) 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
62.15% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average -11 pts over 3 years

In 2024, the financial autonomy of SAS LINAMAR FRANCE HOLDINGS (62.1%) 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
75.69 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of SAS LINAMAR FRANCE HOLDINGS (75.69) 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 661.11. 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 13516.9x. Operating income very largely covers interest expenses: high safety margin.

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

661.109

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

13516.918

Liquidity indicators evolution
SAS LINAMAR FRANCE HOLDINGS

Sector positioning

Liquidity ratio
661.11 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average

In 2024, the liquidity ratio of SAS LINAMAR FRANCE HOLDINGS (661.11) 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
13516.92x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of SAS LINAMAR FRANCE HOLDINGS (13516.9x) 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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The gap of 39 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 707 days of revenue, i.e. 9.4 M€ to permanently finance. Notable WCR improvement over the period (-36%), 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

9 359 968 €

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

64 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

25 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

707 j

WCR and payment terms evolution
SAS LINAMAR FRANCE HOLDINGS

Positioning of SAS LINAMAR FRANCE HOLDINGS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of SAS LINAMAR FRANCE HOLDINGS is estimated at 1 359 002 € (range 706 273€ - 1 779 886€). With an EBITDA of 101 701€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
706k€ 1359k€ 1779k€
1 359 002 € Range: 706 273€ - 1 779 886€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
101 701 € × 4.8x
Estimation 491 811 €
83 251€ - 847 534€
Revenue Multiple 30%
4 763 003 € × 0.59x
Estimation 2 804 321 €
1 744 643€ - 3 333 809€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 sociétés holding)

Compare SAS LINAMAR FRANCE HOLDINGS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SAS LINAMAR FRANCE HOLDINGS

What is the revenue of SAS LINAMAR FRANCE HOLDINGS ?

The revenue of SAS LINAMAR FRANCE HOLDINGS in 2024 is 4.8 M€.

Is SAS LINAMAR FRANCE HOLDINGS profitable?

SAS LINAMAR FRANCE HOLDINGS recorded a net loss in 2024.

Where is the headquarters of SAS LINAMAR FRANCE HOLDINGS ?

The headquarters of SAS LINAMAR FRANCE HOLDINGS is located in SAINT-CHAMOND (42400), in the department Loire.

Where to find the tax return of SAS LINAMAR FRANCE HOLDINGS ?

The tax return of SAS LINAMAR FRANCE HOLDINGS 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 SAS LINAMAR FRANCE HOLDINGS operate?

SAS LINAMAR FRANCE HOLDINGS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.