NAILS FOURNITURES : revenue, balance sheet and financial ratios

NAILS FOURNITURES is a French company founded 20 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in PARIS (75011), this company of category PME shows in 2024 a revenue of 341 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, NAILS FOURNITURES combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - NAILS FOURNITURES (SIREN 491329520)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016
Revenue 340 958 € 331 589 € 330 874 € 210 274 € 286 897 € 278 382 € 255 227 € 167 797 €
Net income 41 367 € 44 728 € 91 628 € 92 495 € 36 503 € 85 039 € 61 252 € 44 034 €
EBITDA 34 427 € 50 046 € 90 738 € 102 787 € 42 933 € 75 566 € 82 054 € 52 726 €
Net margin 12.1% 13.5% 27.7% 44.0% 12.7% 30.5% 24.0% 26.2%

Revenue and income statement

In 2024, NAILS FOURNITURES achieves revenue of 341 k€. Revenue is growing positively over 8 years (CAGR: +3.5%). Vs 2023: +3%. After deducting consumption (87 k€), gross margin stands at 254 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 10.1% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -31%, reducing margin by 5.0 pts. This reflects costs rising faster than revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 3.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 41 k€, i.e. 12.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

340 958 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

253 832 €

EBITDA (2024) ?
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

34 427 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

33 682 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

41 367 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.1%

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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 1%. This ratio is more favorable than the sector median (12.9%). Financial autonomy (= Equity / Total assets x 100) reaches 1%. This ratio is less favorable than the sector median (39.9%) and warrants attention. Cash flow represents 13.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.7%).

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

0.89%

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

0.84%

Cash flow / Revenue (2024) ?
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

13.88%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
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

44.7%

Solvency indicators evolution
NAILS FOURNITURES

Sector positioning

Debt ratio
0.89% 2024
Q1: 0.14%
Med: 12.91%
Q3: 52.25%
Good

In 2024, the debt ratio of NAILS FOURNITURES (0.9%) 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
0.84% 2024
Q1: 13.91%
Med: 39.94%
Q3: 61.79%
Watch

In 2024, the financial autonomy of NAILS FOURNITURES (0.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.53 years
Excellent

In 2022, the repayment capacity of NAILS FOURNITURES (0.00) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 16.82. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.3).

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

16.82

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
NAILS FOURNITURES

Sector positioning

Liquidity ratio
16.82 2024
Q1: 1.44
Med: 2.32
Q3: 4.06
Excellent

In 2024, the liquidity ratio of NAILS FOURNITURES (16.82) 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.

Interest coverage
0.0x 2024
Q1: 0.0x
Med: 0.28x
Q3: 6.68x
Average

In 2024, the interest coverage of NAILS FOURNITURES (0.0x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 9 days. WCR is negative (-27 days): operations structurally generate cash. Between 2021 and 2024, WCR worsened by 72 days of revenue, signaling an increased financing need.

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

-25 371 €

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

3 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

12 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 in days of revenue (2024) ?
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

-27 j

WCR and payment terms evolution
NAILS FOURNITURES

Positioning of NAILS FOURNITURES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of NAILS FOURNITURES is estimated at 91 909 € (range 32 859€ - 225 128€). With an EBITDA of 34 427€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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.

Estimated enterprise value 2024
145 transactions
32k€ 91k€ 225k€
91 909 € Range: 32 859€ - 225 128€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
34 427 € × 2.6x
Estimation 89 727 €
32 642€ - 252 220€
Revenue Multiple 30%
340 958 € × 0.19x
Estimation 65 234 €
36 715€ - 166 303€
Net Income Multiple 20%
41 367 € × 3.3x
Estimation 137 377 €
27 619€ - 245 639€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare NAILS FOURNITURES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Paris

Largest companies by revenue in the department Paris:

Voir le classement complet du département Paris

Frequently asked questions about NAILS FOURNITURES

What is the revenue of NAILS FOURNITURES ?

The revenue of NAILS FOURNITURES in 2024 is 341 k€.

Is NAILS FOURNITURES profitable?

Yes, NAILS FOURNITURES generated a net profit of 41 k€ in 2024.

Where is the headquarters of NAILS FOURNITURES ?

The headquarters of NAILS FOURNITURES is located in PARIS (75011), in the department Paris.

Where to find the tax return of NAILS FOURNITURES ?

The tax return of NAILS FOURNITURES 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 NAILS FOURNITURES operate?

NAILS FOURNITURES operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.