NANO BOUTIQUE 2 : revenue, balance sheet and financial ratios

NANO BOUTIQUE 2 is a French company founded 12 years ago, specialized in the sector Supérettes. Based in LYON (69006), this company of category GE shows in 2024 a revenue of 1.0 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

Financial history - NANO BOUTIQUE 2 (SIREN 801396094)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 1 033 148 € 1 439 205 € 1 599 558 € 1 418 459 € 1 292 687 € 1 312 335 € 1 294 557 € 1 336 309 € 1 348 982 € 938 375 € 111 582 €
Net income -306 835 € -373 359 € -213 521 € -265 488 € -259 239 € -125 502 € -410 026 € -278 291 € -1 917 672 € -542 795 € -121 551 €
EBITDA -176 012 € -299 953 € -187 209 € -223 970 € -232 937 € -169 719 € -204 865 € -253 840 € -450 236 € -453 271 € -111 348 €
Net margin -29.7% -25.9% -13.3% -18.7% -20.1% -9.6% -31.7% -20.8% -142.2% -57.8% -108.9%

Revenue and income statement

In 2024, NANO BOUTIQUE 2 achieves revenue of 1.0 M€. Over the period 2014-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +24.9%. Significant drop of -28% vs 2023. After deducting consumption (711 k€), gross margin stands at 322 k€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -176 k€, representing -17.0% of revenue. Positive scissor effect: EBITDA margin improves by +3.8 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -307 k€ (-29.7% of revenue), which will impact equity.

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

1 033 148 €

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

322 216 €

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

-176 012 €

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

-215 650 €

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

-306 835 €

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

-17.1%

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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 0%. 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 85%. 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

0.0%

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

85.109%

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

-11.29%

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

35.4%

Solvency indicators evolution
NANO BOUTIQUE 2

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.25
Med: 23.83
Q3: 85.22
Excellent

In 2024, the debt ratio of NANO BOUTIQUE 2 (0.00) 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.

Financial autonomy
85.11% 2024
2022
2023
2024
Q1: 10.71%
Med: 34.3%
Q3: 54.75%
Excellent +66 pts over 3 years

In 2024, the financial autonomy of NANO BOUTIQUE 2 (85.1%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.06 years
Q3: 1.83 years
Excellent

In 2024, the repayment capacity of NANO BOUTIQUE 2 (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 701.70. 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

701.704

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

-0.476

Liquidity indicators evolution
NANO BOUTIQUE 2

Sector positioning

Liquidity ratio
701.7 2024
2022
2023
2024
Q1: 96.57
Med: 149.63
Q3: 227.74
Excellent +68 pts over 3 years

In 2024, the liquidity ratio of NANO BOUTIQUE 2 (701.70) 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.

Interest coverage
-0.48x 2024
2022
2023
2024
Q1: -0.19x
Med: 0.19x
Q3: 4.71x
Average

In 2024, the interest coverage of NANO BOUTIQUE 2 (-0.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 193 days of revenue, i.e. 554 k€ to permanently finance.

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

554 243 €

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

20 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

21 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

193 j

WCR and payment terms evolution
NANO BOUTIQUE 2

Positioning of NANO BOUTIQUE 2 in its sector

Comparison with sector Supérettes

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of NANO BOUTIQUE 2 is estimated at 237 538 € (range 129 151€ - 436 250€). The price/revenue ratio is 0.23x (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
551 transactions
129k€ 237k€ 436k€
237 538 € Range: 129 151€ - 436 250€
NAF 5 année 2024

Valuation method used

Revenue Multiple
1 033 148 € × 0.23x = 237 538 €
Range: 129 152€ - 436 250€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 551 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 (Supérettes)

Compare NANO BOUTIQUE 2 with other companies in the same sector:

Frequently asked questions about NANO BOUTIQUE 2

What is the revenue of NANO BOUTIQUE 2 ?

The revenue of NANO BOUTIQUE 2 in 2024 is 1.0 M€.

Is NANO BOUTIQUE 2 profitable?

NANO BOUTIQUE 2 recorded a net loss in 2024.

Where is the headquarters of NANO BOUTIQUE 2 ?

The headquarters of NANO BOUTIQUE 2 is located in LYON (69006), in the department Rhone.

Where to find the tax return of NANO BOUTIQUE 2 ?

The tax return of NANO BOUTIQUE 2 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 NANO BOUTIQUE 2 operate?

NANO BOUTIQUE 2 operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.