SIREN : 822180477
NAITO & LIEW is a French company founded 9 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75007), this company of category PME shows in 2025 a revenue of 365 k€. 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 | 2025 | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 364 859 € | 558 963 € | 567 562 € | 148 455 € | 249 571 € | 489 187 € | 498 554 € | 208 278 € |
| Net income | 67 114 € | 81 563 € | 79 888 € | 71 197 € | 698 € | 74 105 € | 80 910 € | 194 € |
| EBITDA | 96 131 € | 125 045 € | 133 706 € | 22 712 € | -2 479 € | 114 476 € | 134 807 € | 24 238 € |
| Net margin | 18.4% | 14.6% | 14.1% | 48.0% | 0.3% | 15.1% | 16.2% | 0.1% |
In 2025, NAITO & LIEW achieves revenue of 365 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.3%. Significant drop of -35% vs 2024. After deducting consumption (76 k€), gross margin stands at 288 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 96 k€, representing 26.3% of revenue. Positive scissor effect: EBITDA margin improves by +4.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 67 k€, i.e. 18.4% of revenue. This profit can be retained or distributed to shareholders.
364 859 €
288 366 €
96 131 €
87 943 €
67 114 €
26.1%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.509%
0.343%
22.042%
0.002
16.7%
In 2025, the debt ratio of NAITO & LIEW (0.51) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2025, the financial autonomy of NAITO & LIEW (0.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of NAITO & LIEW (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 220.08. 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 5.8x. Operating income very largely covers interest expenses: high safety margin.
220.079
5.824
In 2025, the liquidity ratio of NAITO & LIEW (220.08) 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 2025, the interest coverage of NAITO & LIEW (5.8x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 461 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 245 days of revenue, i.e. 248 k€ to permanently finance. Over 2017-2025, WCR increased by +267%, requiring additional financing.
248 206 €
0 j
35 j
461 j
245 j
Based on 557 transactions of similar company sales in 2025, the value of NAITO & LIEW is estimated at 388 780 € (range 216 292€ - 750 916€). With an EBITDA of 96 131€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.55x (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 557 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 NAITO & LIEW with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of NAITO & LIEW in 2025 is 365 k€.
Yes, NAITO & LIEW generated a net profit of 67 k€ in 2025.
The headquarters of NAITO & LIEW is located in PARIS (75007), in the department Paris.
The tax return of NAITO & LIEW 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).
NAITO & LIEW operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.