SIREN : 812794303
LE NIL is a French company founded 10 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in SAINT-HERBLAIN (44800), this company of category PME shows in 2024 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 121 664 € | 1 167 441 € | 1 056 974 € | 634 765 € | N/C | N/C | N/C | N/C |
| Net income | -100 820 € | 161 861 € | 45 111 € | 14 154 € | -43 537 € | 60 977 € | 52 114 € | 10 869 € |
| EBITDA | 3 394 € | 168 199 € | 129 268 € | 132 197 € | N/C | N/C | N/C | N/C |
| Net margin | -9.0% | 13.9% | 4.3% | 2.2% | N/C | N/C | N/C | N/C |
In 2024, LE NIL achieves revenue of 1.1 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +20.9%. Slight decline of -4% vs 2023. After deducting consumption (35 k€), gross margin stands at 1.1 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3 k€, representing 0.3% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -98%, reducing margin by 14.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -101 k€ (-9.0% of revenue), which will impact equity.
1 121 664 €
1 086 361 €
3 394 €
-95 550 €
-100 820 €
0.3%
The debt ratio (= Financial debt / Equity x 100) stands at 216%. 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 24%. The balance between equity and debt is satisfactory.
215.711%
24.461%
-0.049%
-527.006
26.3%
In 2024, the debt ratio of LE NIL (215.71) 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.
In 2024, the financial autonomy of LE NIL (24.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of LE NIL (-527.01) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 181.34. 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 249.1x. Operating income very largely covers interest expenses: high safety margin.
181.336
249.146
In 2024, the liquidity ratio of LE NIL (181.34) 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.
In 2024, the interest coverage of LE NIL (249.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 26 days of revenue, i.e. 82 k€ to permanently finance.
82 196 €
13 j
20 j
4 j
26 j
Based on 114 transactions of similar company sales (all years), the value of LE NIL is estimated at 314 241 € (range 146 168€ - 593 388€). With an EBITDA of 3 394€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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.
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This estimate is based on the analysis of 114 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 LE NIL with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of LE NIL in 2024 is 1.1 M€.
LE NIL recorded a net loss in 2024.
The headquarters of LE NIL is located in SAINT-HERBLAIN (44800), in the department Loire-Atlantique.
The tax return of LE NIL 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).
LE NIL operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.