SIREN : 382166874
LINEFAU is a French company founded 34 years ago, specialized in the sector Hypermarchés. Based in CRECY-LA-CHAPELLE (77580), this company of category PME shows in 2024 a revenue of 17.3 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
| Indicador | 2024 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|
| Ingresos | 17 287 231 € | 19 321 329 € | 18 982 803 € | 18 510 061 € | 16 550 200 € | 15 323 615 € | 16 590 804 € | 17 133 501 € | 19 278 257 € |
| Resultado neto | 52 230 € | 871 271 € | 967 371 € | 1 039 734 € | -125 586 € | -69 953 € | -3 485 304 € | -334 701 € | -31 518 € |
| EBITDA | 155 925 € | 848 781 € | 1 063 817 € | 908 075 € | -194 159 € | -887 172 € | -273 642 € | -224 948 € | 280 884 € |
| Margen neto | 0.3% | 4.5% | 5.1% | 5.6% | -0.8% | -0.5% | -21.0% | -2.0% | -0.2% |
In 2024, LINEFAU achieves revenue of 17.3 M€. Activity remains stable over the period (CAGR: -1.2%). Significant drop of -11% vs 2022. After deducting consumption (14.6 M€), gross margin stands at 2.7 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 156 k€, representing 0.9% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -82%, reducing margin by 3.5 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 52 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.
17 287 231 €
2 709 090 €
155 925 €
-17 821 €
52 230 €
0.9%
The debt ratio (= Financial debt / Equity x 100) stands at 21%. 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 67%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
21.154%
67.401%
1.26%
1.745
14.5%
In 2024, the debt ratio of LINEFAU (21.15) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of LINEFAU (67.4%) 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 2024, the repayment capacity of LINEFAU (1.75) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 229.02. 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 8.5x. Operating income very largely covers interest expenses: high safety margin.
229.024
8.531
In 2024, the liquidity ratio of LINEFAU (229.02) 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.
In 2024, the interest coverage of LINEFAU (8.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 29 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 53 days of revenue, i.e. 2.5 M€ to permanently finance. Over 2015-2024, WCR increased by +65%, requiring additional financing.
2 535 000 €
1 j
15 j
29 j
53 j
Based on 551 transactions of similar company sales in 2024, the value of LINEFAU is estimated at 1 621 843 € (range 804 226€ - 3 112 428€). With an EBITDA of 155 925€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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 551 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 LINEFAU with other companies in the same sector:
The revenue of LINEFAU in 2024 is 17.3 M€.
Yes, LINEFAU generated a net profit of 52 k€ in 2024.
The headquarters of LINEFAU is located in CRECY-LA-CHAPELLE (77580), in the department Seine-et-Marne.
The tax return of LINEFAU 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).
LINEFAU operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.