B. NAULLEAU : revenue, balance sheet and financial ratios

B. NAULLEAU is a French company founded 13 years ago, specialized in the sector Services funéraires. Based in FONTENAY-LE-COMTE (85200), this company of category PME shows in 2023 a revenue of 1.4 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 - B. NAULLEAU (SIREN 789590429)
Indicator 2024 2023 2022 2021 2020 2017
Revenue N/C 1 360 133 € 1 434 028 € N/C N/C N/C
Net income 202 262 € 214 508 € 240 861 € 207 589 € 144 916 € 101 523 €
EBITDA N/C 258 044 € 284 723 € N/C N/C N/C
Net margin N/C 15.8% 16.8% N/C N/C N/C

Revenue and income statement

In 2024, B. NAULLEAU generates positive net income of 202 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 102 k€ -> 202 k€.

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

202 262 €

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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 25%. 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 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

24.907%

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

69.006%

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

34.9%

Solvency indicators evolution
B. NAULLEAU

Sector positioning

Debt ratio
24.91 2024
2022
2023
2024
Q1: 4.12
Med: 20.05
Q3: 55.53
Average -17 pts over 3 years

In 2024, the debt ratio of B. NAULLEAU (24.91) 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
69.01% 2024
2022
2023
2024
Q1: 29.89%
Med: 52.45%
Q3: 67.81%
Excellent +18 pts over 3 years

In 2024, the financial autonomy of B. NAULLEAU (69.0%) 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.

Repayment capacity
1.67 years 2023
2022
2023
Q1: 0.0 years
Med: 0.66 years
Q3: 2.56 years
Average

In 2023, the repayment capacity of B. NAULLEAU (1.67) 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 320.85. 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

320.846

Liquidity indicators evolution
B. NAULLEAU

Sector positioning

Liquidity ratio
320.85 2024
2022
2023
2024
Q1: 143.23
Med: 221.26
Q3: 335.42
Good

In 2024, the liquidity ratio of B. NAULLEAU (320.85) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
2.1x 2023
2022
2023
Q1: 0.0x
Med: 1.07x
Q3: 4.37x
Good

In 2023, the interest coverage of B. NAULLEAU (2.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
B. NAULLEAU

Positioning of B. NAULLEAU in its sector

Comparison with sector Services funéraires

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of B. NAULLEAU is estimated at 615 997 € (range 228 452€ - 1 371 234€). 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
108 transactions
228k€ 615k€ 1371k€
615 997 € Range: 228 452€ - 1 371 234€
NAF 5 all-time

Valuation method used

Net Income Multiple
202 262 € × 3.0x = 615 997 €
Range: 228 452€ - 1 371 235€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 108 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 (Services funéraires)

Compare B. NAULLEAU with other companies in the same sector:

Voir toutes les statistiques du secteur Services funéraires

Frequently asked questions about B. NAULLEAU

What is the revenue of B. NAULLEAU ?

The revenue of B. NAULLEAU in 2023 is 1.4 M€.

Is B. NAULLEAU profitable?

Yes, B. NAULLEAU generated a net profit of 202 k€ in 2024.

Where is the headquarters of B. NAULLEAU ?

The headquarters of B. NAULLEAU is located in FONTENAY-LE-COMTE (85200), in the department Vendee.

Where to find the tax return of B. NAULLEAU ?

The tax return of B. NAULLEAU 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 B. NAULLEAU operate?

B. NAULLEAU operates in the sector Services funéraires (NAF code 96.03Z). See the 'Sector positioning' section above to compare the company with its competitors.