SIREN : 484896238
NATH & COM is a French company founded 20 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PREMEAUX-PRISSEY (21700), this company of category PME shows in 2023 a revenue of 55 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 55 000 € | 60 000 € | 64 500 € | 36 000 € | 95 000 € | 60 000 € | 60 000 € | 60 000 € |
| Net income | 284 896 € | 156 102 € | 171 643 € | -6 743 € | 175 608 € | -201 657 € | 151 346 € | 94 628 € |
| EBITDA | 13 415 € | 46 811 € | 43 590 € | 25 471 € | 78 177 € | 49 473 € | 41 522 € | 49 989 € |
| Net margin | 518.0% | 260.2% | 266.1% | -18.7% | 184.9% | -336.1% | 252.2% | 157.7% |
In 2023, NATH & COM achieves revenue of 55 k€. Activity remains stable over the period (CAGR: -1.2%). Slight decline of -8% vs 2022. After deducting consumption (0 €), gross margin stands at 55 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 24.4% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -71%, reducing margin by 53.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 285 k€, i.e. 518.0% of revenue. This profit can be retained or distributed to shareholders.
55 000 €
55 000 €
13 415 €
9 436 €
284 896 €
24.4%
The debt ratio (= Financial debt / Equity x 100) stands at 24%. 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 79%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 525.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
24.364%
78.521%
525.787%
1.101
42.3%
In 2023, the debt ratio of NATH & COM (24.36) 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 2023, the financial autonomy of NATH & COM (78.5%) 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 2023, the repayment capacity of NATH & COM (1.10) 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 4193.45. 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 1530.9x. Operating income very largely covers interest expenses: high safety margin.
4193.454
1530.854
In 2023, the liquidity ratio of NATH & COM (4193.45) 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.
In 2023, the interest coverage of NATH & COM (1530.8x) 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: 2 days. Favorable situation: supplier credit is longer than customer credit by 2 days. WCR is negative (-251 days): operations structurally generate cash. Notable WCR improvement over the period (-181%), freeing up cash.
-38 358 €
0 j
2 j
0 j
-251 j
Based on 66 transactions of similar company sales
in 2023,
the value of NATH & COM is estimated at
432 575 €
(range 204 929€ - 1 076 766€).
With an EBITDA of 13 415€, the sector multiple of 4.0x is applied.
The price/revenue ratio is 0.63x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 66 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 NATH & COM with other companies in the same sector:
Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion
The revenue of NATH & COM in 2023 is 55 k€.
Yes, NATH & COM generated a net profit of 285 k€ in 2023.
The headquarters of NATH & COM is located in PREMEAUX-PRISSEY (21700), in the department Cote-d'Or.
The tax return of NATH & COM 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).
NATH & COM operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.