SIREN : 514003854
NAT & CO is a French company founded 16 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in LONGWY (54400), this company of category PME shows in 2017 a revenue of 210 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 209 531 € | 221 024 € |
| Net income | -2 606 € | 9 435 € |
| EBITDA | 4 171 € | 11 606 € |
| Net margin | -1.2% | 4.3% |
In 2017, NAT & CO achieves revenue of 210 k€. Slight decline of -5% vs 2016. After deducting consumption (155 k€), gross margin stands at 54 k€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 2.0% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -64%, reducing margin by 3.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -3 k€ (-1.2% of revenue), which will impact equity.
209 531 €
54 312 €
4 171 €
-538 €
-2 606 €
2.0%
The debt ratio (= Financial debt / Equity x 100) stands at 234%. 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. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 67.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
233.667%
23.999%
0.892%
67.466
3.6%
In 2017, the debt ratio of NAT & CO (233.67) 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 2017, the financial autonomy of NAT & CO (24.0%) 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 2017, the repayment capacity of NAT & CO (67.47) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 231.16. 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 35.3x. Operating income very largely covers interest expenses: high safety margin.
231.164
35.339
In 2017, the liquidity ratio of NAT & CO (231.16) 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 2017, the interest coverage of NAT & CO (35.3x) 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: 68 days. Excellent situation: suppliers finance 68 days of the operating cycle (retail model). Inventory turnover is 213 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 173 days of revenue, i.e. 101 k€ to permanently finance.
100 893 €
0 j
68 j
213 j
173 j
Based on 123 transactions of similar company sales in 2017, the value of NAT & CO is estimated at 33 771 € (range 13 981€ - 78 821€). With an EBITDA of 4 171€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.29x (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.
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This estimate is based on the analysis of 123 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 NAT & CO with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of NAT & CO in 2017 is 210 k€.
NAT & CO recorded a net loss in 2017.
The headquarters of NAT & CO is located in LONGWY (54400), in the department Meurthe-et-Moselle.
The tax return of NAT & CO 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).
NAT & CO operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.