Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2012-08-03 (13 years)Status: ActiveBusiness sector: Services d'aménagement paysager Location: COURSAC (24430), Dordogne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LE NAOUR ASSOCIES : revenue, balance sheet and financial ratios
LE NAOUR ASSOCIES is a French company
founded 13 years ago,
specialized in the sector Services d'aménagement paysager .
Based in COURSAC (24430),
this company of category PME
shows in 2015 a revenue of 1.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LE NAOUR ASSOCIES (SIREN 753505163)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
2015
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
1 730 091 €
Net income
105 225 €
190 252 €
101 459 €
88 093 €
141 894 €
207 807 €
144 602 €
58 870 €
33 327 €
146 872 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
339 040 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
8.5%
Revenue and income statement
In 2024, LE NAOUR ASSOCIES generates positive net income of 105 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 147 k€ -> 105 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
105 225 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. 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
43.744%
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
65.432%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
0.038
54.594
70.519
39.647
75.651
57.288
80.147
55.992
48.658
43.744
Financial autonomy
37.168
56.392
44.724
53.087
45.804
53.652
47.219
54.844
60.579
65.432
Repayment capacity
0.001
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
16.107%
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
43.742024
2022
2023
2024
Q1: 5.58
Med: 27.89
Q3: 74.75
Average
In 2024, the debt ratio of LE NAOUR ASSOCIES (43.74) 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
65.43%2024
2022
2023
2024
Q1: 16.64%
Med: 35.66%
Q3: 54.44%
Excellent
In 2024, the financial autonomy of LE NAOUR ASSOCIES (65.4%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 1257.70. 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
1257.7
Liquidity indicators evolution LE NAOUR ASSOCIES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
2255.41
493.698
383.354
309.772
353.695
501.986
618.025
625.738
799.625
1257.7
Interest coverage
2.097
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
1257.72024
2022
2023
2024
Q1: 132.1
Med: 188.62
Q3: 299.59
Excellent
In 2024, the liquidity ratio of LE NAOUR ASSOCIES (1257.70) 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.
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 LE NAOUR ASSOCIES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
439 668 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
2
0
0
0
0
0
0
0
0
0
Customer payment term (days)
89
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
22
0
0
0
0
0
0
0
0
0
Positioning of LE NAOUR ASSOCIES in its sector
Comparison with sector Services d'aménagement paysager
Valuation estimate
Based on 125 transactions of similar company sales
(all years),
the value of LE NAOUR ASSOCIES is estimated at
339 494 €
(range 100 930€ - 756 578€).
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 value2024
125 transactions
100k€339k€756k€
339 494 €Range: 100 930€ - 756 578€
NAF 5 all-time
Valuation method used
Net Income Multiple
105 225 €
×
3.2x
=339 494 €
Range: 100 930€ - 756 579€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 125 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 d'aménagement paysager )
Compare LE NAOUR ASSOCIES with other companies in the same sector:
Frequently asked questions about LE NAOUR ASSOCIES
What is the revenue of LE NAOUR ASSOCIES ?
The revenue of LE NAOUR ASSOCIES in 2015 is 1.7 M€.
Is LE NAOUR ASSOCIES profitable?
Yes, LE NAOUR ASSOCIES generated a net profit of 105 k€ in 2024.
Where is the headquarters of LE NAOUR ASSOCIES ?
The headquarters of LE NAOUR ASSOCIES is located in COURSAC (24430), in the department Dordogne.
Where to find the tax return of LE NAOUR ASSOCIES ?
The tax return of LE NAOUR ASSOCIES 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 LE NAOUR ASSOCIES operate?
LE NAOUR ASSOCIES operates in the sector Services d'aménagement paysager (NAF code 81.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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