SIREN : 418030243
NACRE is a French company founded 28 years ago, specialized in the sector Restauration de type rapide. Based in MERU (60110), this company of category ETI shows in 2024 a revenue of 3.8 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 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 3 830 761 € | 3 954 217 € | 3 856 743 € | 3 314 654 € | 2 665 735 € | 2 910 273 € | 2 998 504 € | 3 093 622 € |
| Net income | 103 118 € | 181 131 € | 219 895 € | 330 911 € | 224 680 € | 166 406 € | 116 559 € | 155 461 € |
| EBITDA | 509 893 € | 622 695 € | 634 884 € | 681 962 € | 535 791 € | 482 179 € | 425 531 € | 516 944 € |
| Net margin | 2.7% | 4.6% | 5.7% | 10.0% | 8.4% | 5.7% | 3.9% | 5.0% |
In 2024, NACRE achieves revenue of 3.8 M€. Revenue is growing positively over 8 years (CAGR: +3.1%). Slight decline of -3% vs 2023. After deducting consumption (964 k€), gross margin stands at 2.9 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 510 k€, representing 13.3% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -18%, reducing margin by 2.4 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 103 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.
3 830 761 €
2 866 709 €
509 893 €
161 180 €
103 118 €
13.3%
The debt ratio (= Financial debt / Equity x 100) stands at 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
73.243%
44.905%
7.07%
1.684
46.5%
In 2024, the debt ratio of NACRE (73.24) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of NACRE (44.9%) 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.
In 2024, the repayment capacity of NACRE (1.68) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 110.82. 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 2.1x. Financial charges are adequately covered by operations.
110.816
2.061
In 2024, the liquidity ratio of NACRE (110.82) 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 NACRE (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) 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: 25 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 12 days of revenue, i.e. 123 k€ to permanently finance. Over 2017-2024, WCR increased by +258%, requiring additional financing.
123 159 €
0 j
25 j
1 j
12 j
Based on 698 transactions of similar company sales in 2024, the value of NACRE is estimated at 2 174 445 € (range 1 129 932€ - 3 994 965€). With an EBITDA of 509 893€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 NACRE with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of NACRE in 2024 is 3.8 M€.
Yes, NACRE generated a net profit of 103 k€ in 2024.
The headquarters of NACRE is located in MERU (60110), in the department Oise.
The tax return of NACRE 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).
NACRE operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.