HOLDING NICOT & FILLES : revenue, balance sheet and financial ratios

HOLDING NICOT & FILLES is a French company founded 3 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in GERARDMER (88400), this company of category PME shows in 2025 a revenue of 41 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - HOLDING NICOT & FILLES (SIREN 920606621)
Indicator 2025 2024 2023
Revenue 41 200 € 41 200 € 24 720 €
Net income 402 € 660 € -2 294 €
EBITDA 38 749 € 39 348 € 14 908 €
Net margin 1.0% 1.6% -9.3%

Revenue and income statement

In 2025, HOLDING NICOT & FILLES achieves revenue of 41 k€. Over the period 2023-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +29.1%. Slight decline of 0% vs 2024. After deducting consumption (0 €), gross margin stands at 41 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39 k€, representing 94.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 402 €, i.e. 1.0% 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

41 200 €

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

41 200 €

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

38 749 €

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

18 319 €

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

402 €

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

94.1%

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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 14796%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 26.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 50.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

14795.807%

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

0.663%

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

50.563%

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

26.762

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

90.1%

Solvency indicators evolution
HOLDING NICOT & FILLES

Sector positioning

Debt ratio
14795.81 2025
2023
2024
2025
Q1: 0.0
Med: 9.32
Q3: 106.89
Watch

In 2025, the debt ratio of HOLDING NICOT & FILLES (14795.81) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
0.66% 2025
2023
2024
2025
Q1: 5.44%
Med: 48.25%
Q3: 86.22%
Average

In 2025, the financial autonomy of HOLDING NICOT & FILLES (0.7%) 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
26.76 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.1 years
Q3: 9.05 years
Average

In 2025, the repayment capacity of HOLDING NICOT & FILLES (26.76) 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 152.89. 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 46.2x. Operating income very largely covers interest expenses: high safety margin.

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

152.889

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

46.239

Liquidity indicators evolution
HOLDING NICOT & FILLES

Sector positioning

Liquidity ratio
152.89 2025
2023
2024
2025
Q1: 94.97
Med: 379.16
Q3: 1892.71
Average -17 pts over 3 years

In 2025, the liquidity ratio of HOLDING NICOT & FILLES (152.89) 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
46.24x 2025
2023
2024
2025
Q1: -0.08x
Med: 0.0x
Q3: 11.93x
Excellent

In 2025, the interest coverage of HOLDING NICOT & FILLES (46.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 364 days. Excellent situation: suppliers finance 364 days of the operating cycle (retail model). WCR is negative (-40 days): operations structurally generate cash. Notable WCR improvement over the period (-1096%), freeing up cash.

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

-4 574 €

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

0 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

364 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

0 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

-40 j

WCR and payment terms evolution
HOLDING NICOT & FILLES

Positioning of HOLDING NICOT & FILLES in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 117 transactions of similar company sales in 2025, the value of HOLDING NICOT & FILLES is estimated at 63 649 € (range 39 385€ - 179 389€). With an EBITDA of 38 749€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (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.

Estimated enterprise value 2025
117 transactions
39k€ 63k€ 179k€
63 649 € Range: 39 385€ - 179 389€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
38 749 € × 2.7x
Estimation 103 854 €
67 909€ - 303 511€
Revenue Multiple 30%
41 200 € × 0.92x
Estimation 37 834 €
17 767€ - 89 224€
Net Income Multiple 20%
402 € × 4.6x
Estimation 1 863 €
507€ - 4 333€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Location de terrains et d'autres biens immobiliers)

Compare HOLDING NICOT & FILLES with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about HOLDING NICOT & FILLES

What is the revenue of HOLDING NICOT & FILLES ?

The revenue of HOLDING NICOT & FILLES in 2025 is 41 k€.

Is HOLDING NICOT & FILLES profitable?

Yes, HOLDING NICOT & FILLES generated a net profit of 402€ in 2025.

Where is the headquarters of HOLDING NICOT & FILLES ?

The headquarters of HOLDING NICOT & FILLES is located in GERARDMER (88400), in the department Vosges.

Where to find the tax return of HOLDING NICOT & FILLES ?

The tax return of HOLDING NICOT & FILLES 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 HOLDING NICOT & FILLES operate?

HOLDING NICOT & FILLES operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.