ETABLISSEMENTS NOYER ET SES FILS : revenue, balance sheet and financial ratios

ETABLISSEMENTS NOYER ET SES FILS is a French company founded 56 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in SAINT-GERVAIS-SUR-ROUBION (26160), this company of category PME shows in 2025 a revenue of 7.2 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 - ETABLISSEMENTS NOYER ET SES FILS (SIREN 702980327)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 7 247 640 € 7 129 176 € 8 417 322 € 7 431 568 € 5 139 716 € 4 496 802 € N/C N/C N/C
Net income 281 812 € 257 174 € 252 292 € 306 467 € 160 557 € 17 858 € 44 906 € 54 580 € 81 517 €
EBITDA 457 102 € 430 455 € 391 811 € 471 239 € 248 358 € 61 070 € N/C N/C N/C
Net margin 3.9% 3.6% 3.0% 4.1% 3.1% 0.4% N/C N/C N/C

Revenue and income statement

In 2025, ETABLISSEMENTS NOYER ET SES FILS achieves revenue of 7.2 M€. Over the period 2020-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +10.0%. Vs 2024: +2%. After deducting consumption (5.9 M€), gross margin stands at 1.3 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 457 k€, representing 6.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 282 k€, i.e. 3.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 247 640 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 300 944 €

EBITDA (2025) ?
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

457 102 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

365 781 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

281 812 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.3%

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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 27%. 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 58%. 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 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

27.019%

Financial autonomy (2025) ?
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

57.85%

Cash flow / Revenue (2025) ?
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

4.953%

Repayment capacity (2025) ?
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

1.273

Asset age ratio (2025) ?
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

19.9%

Solvency indicators evolution
ETABLISSEMENTS NOYER ET SES FILS

Sector positioning

Debt ratio
27.02 2025
2023
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Good -10 pts over 3 years

In 2025, the debt ratio of ETABLISSEMENTS NOYER ET S... (27.02) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
57.85% 2025
2023
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Excellent +13 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENTS NOYER ET S... (57.9%) 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
1.27 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 2.08 years
Q3: 6.31 years
Good -11 pts over 3 years

In 2025, the repayment capacity of ETABLISSEMENTS NOYER ET S... (1.27) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 308.50. 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 3.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2025) ?
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

308.5

Interest coverage (2025) ?
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

3.832

Liquidity indicators evolution
ETABLISSEMENTS NOYER ET SES FILS

Sector positioning

Liquidity ratio
308.5 2025
2023
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Good +15 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS NOYER ET S... (308.50) 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
3.83x 2025
2023
2024
2025
Q1: 0.0x
Med: 13.85x
Q3: 38.47x
Average

In 2025, the interest coverage of ETABLISSEMENTS NOYER ET S... (3.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. The company must finance 13 days of gap between collections and payments. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 81 days of revenue, i.e. 1.6 M€ to permanently finance.

Operating WCR (2025) ?
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

1 621 877 €

Customer credit (2025) ?
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

53 j

Supplier credit (2025) ?
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

40 j

Inventory turnover (2025) ?
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

16 j

WCR in days of revenue (2025) ?
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

81 j

WCR and payment terms evolution
ETABLISSEMENTS NOYER ET SES FILS

Positioning of ETABLISSEMENTS NOYER ET SES FILS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of ETABLISSEMENTS NOYER ET SES FILS is estimated at 518 724 € (range 320 509€ - 1 059 421€). With an EBITDA of 457 102€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.15x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
94 tx
320k€ 518k€ 1059k€
518 724 € Range: 320 509€ - 1 059 421€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
457 102 € × 0.5x
Estimation 222 917 €
131 622€ - 953 017€
Revenue Multiple 30%
7 247 640 € × 0.15x
Estimation 1 095 282 €
743 363€ - 1 257 462€
Net Income Multiple 20%
281 812 € × 1.4x
Estimation 393 409 €
158 446€ - 1 028 369€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 (Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare ETABLISSEMENTS NOYER ET SES FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about ETABLISSEMENTS NOYER ET SES FILS

What is the revenue of ETABLISSEMENTS NOYER ET SES FILS ?

The revenue of ETABLISSEMENTS NOYER ET SES FILS in 2025 is 7.2 M€.

Is ETABLISSEMENTS NOYER ET SES FILS profitable?

Yes, ETABLISSEMENTS NOYER ET SES FILS generated a net profit of 282 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS NOYER ET SES FILS ?

The headquarters of ETABLISSEMENTS NOYER ET SES FILS is located in SAINT-GERVAIS-SUR-ROUBION (26160), in the department Drome.

Where to find the tax return of ETABLISSEMENTS NOYER ET SES FILS ?

The tax return of ETABLISSEMENTS NOYER ET SES FILS 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 ETABLISSEMENTS NOYER ET SES FILS operate?

ETABLISSEMENTS NOYER ET SES FILS operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.