NATURE ET DECOUVERTES SA : revenue, balance sheet and financial ratios

NATURE ET DECOUVERTES SA is a French company founded 35 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in VERSAILLES (78000), this company of category GE shows in 2023 a revenue of 181.3 M€. 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

Financial history - NATURE ET DECOUVERTES SA (SIREN 378702674)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 181 329 946 € 192 386 161 € 183 550 294 € 186 603 378 € 200 967 467 € 204 488 572 € 206 636 652 € 196 388 144 €
Net income -21 836 070 € -10 781 230 € -4 252 616 € 374 169 € 120 512 € -8 147 489 € 7 940 718 € 9 080 150 € 6 810 417 €
EBITDA N/C -4 234 636 € 3 579 650 € 11 652 652 € 12 416 292 € 4 631 052 € 13 692 931 € 18 893 323 € 14 764 346 €
Net margin N/C -5.9% -2.2% 0.2% 0.1% -4.1% 3.9% 4.4% 3.5%

Revenue and income statement

In 2024, NATURE ET DECOUVERTES SA records a net loss of 21.8 M€. This deficit will reduce equity on the balance sheet.

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

-21 836 070 €

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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 44%. 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

0.43%

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

44.144%

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

12.2%

Solvency indicators evolution
NATURE ET DECOUVERTES SA

Sector positioning

Debt ratio
0.43 2024
2022
2023
2024
Q1: 0.0
Med: 23.43
Q3: 121.92
Good -22 pts over 3 years

In 2024, the debt ratio of NATURE ET DECOUVERTES SA (0.43) 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
44.14% 2024
2022
2023
2024
Q1: 0.29%
Med: 21.22%
Q3: 45.84%
Good

In 2024, the financial autonomy of NATURE ET DECOUVERTES SA (44.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-0.04 years 2023
2022
2023
Q1: 0.0 years
Med: 0.11 years
Q3: 1.54 years
Excellent -50 pts over 2 years

In 2023, the repayment capacity of NATURE ET DECOUVERTES SA (-0.04) 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 143.77. 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

143.772

Liquidity indicators evolution
NATURE ET DECOUVERTES SA

Sector positioning

Liquidity ratio
143.77 2024
2022
2023
2024
Q1: 98.73
Med: 156.88
Q3: 292.75
Average -15 pts over 3 years

In 2024, the liquidity ratio of NATURE ET DECOUVERTES SA (143.77) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-20.67x 2023
2022
2023
Q1: 0.0x
Med: 0.36x
Q3: 2.9x
Watch -56 pts over 2 years

In 2023, the interest coverage of NATURE ET DECOUVERTES SA (-20.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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 and payment terms evolution
NATURE ET DECOUVERTES SA

Positioning of NATURE ET DECOUVERTES SA in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Similar companies (Autres commerces de détail en magasin non spécialisé)

Compare NATURE ET DECOUVERTES SA with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about NATURE ET DECOUVERTES SA

What is the revenue of NATURE ET DECOUVERTES SA ?

The revenue of NATURE ET DECOUVERTES SA in 2023 is 181.3 M€.

Is NATURE ET DECOUVERTES SA profitable?

NATURE ET DECOUVERTES SA recorded a net loss in 2024.

Where is the headquarters of NATURE ET DECOUVERTES SA ?

The headquarters of NATURE ET DECOUVERTES SA is located in VERSAILLES (78000), in the department Yvelines.

Where to find the tax return of NATURE ET DECOUVERTES SA ?

The tax return of NATURE ET DECOUVERTES SA 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 NATURE ET DECOUVERTES SA operate?

NATURE ET DECOUVERTES SA operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.