NATURE ET INSERTION SERVICES : revenue, balance sheet and financial ratios

NATURE ET INSERTION SERVICES is a French company founded 9 years ago, specialized in the sector Activité des économistes de la construction. Based in SAINT-PIERRE-LES-NEMOURS (77140), this company of category PME shows in 2023 a revenue of 184 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

Financial history - NATURE ET INSERTION SERVICES (SIREN 821961513)
Indicator 2023 2022 2021 2020 2019 2017
Revenue 184 064 € 294 772 € 284 581 € 210 126 € 150 741 € 122 721 €
Net income 1 131 € 2 161 € 2 520 € -354 € 5 093 € 11 500 €
EBITDA 1 130 € 4 042 € 6 266 € 506 € 8 808 € 11 500 €
Net margin 0.6% 0.7% 0.9% -0.2% 3.4% 9.4%

Revenue and income statement

In 2023, NATURE ET INSERTION SERVICES achieves revenue of 184 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.0%. Significant drop of -38% vs 2022. After deducting consumption (61 k€), gross margin stands at 123 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1 k€, representing 0.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

184 064 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

123 258 €

EBITDA (2023) ?
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

1 130 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 131 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 131 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.6%

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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 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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 18.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

88.187%

Financial autonomy (2023) ?
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

45.316%

Cash flow / Revenue (2023) ?
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

0.614%

Repayment capacity (2023) ?
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

18.126

Asset age ratio (2023) ?
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

17.3%

Solvency indicators evolution
NATURE ET INSERTION SERVICES

Sector positioning

Debt ratio
88.19 2023
2021
2022
2023
Q1: 0.13
Med: 10.82
Q3: 57.32
Watch

In 2023, the debt ratio of NATURE ET INSERTION SERVICES (88.19) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
45.32% 2023
2021
2022
2023
Q1: 7.75%
Med: 31.03%
Q3: 61.18%
Good +26 pts over 3 years

In 2023, the financial autonomy of NATURE ET INSERTION SERVICES (45.3%) 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
18.13 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.01 years
Q3: 1.05 years
Watch

In 2023, the repayment capacity of NATURE ET INSERTION SERVICES (18.13) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 668.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

668.097

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
NATURE ET INSERTION SERVICES

Sector positioning

Liquidity ratio
668.1 2023
2021
2022
2023
Q1: 147.03
Med: 246.81
Q3: 438.69
Excellent +45 pts over 3 years

In 2023, the liquidity ratio of NATURE ET INSERTION SERVICES (668.10) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.13x
Average

In 2023, the interest coverage of NATURE ET INSERTION SERVICES (0.0x) 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: 81 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. The gap of 79 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 86 days of revenue, i.e. 44 k€ to permanently finance. Over 2017-2023, WCR increased by +839%, requiring additional financing.

Operating WCR (2023) ?
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

43 846 €

Customer credit (2023) ?
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

81 j

Supplier credit (2023) ?
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

2 j

Inventory turnover (2023) ?
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 in days of revenue (2023) ?
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

86 j

WCR and payment terms evolution
NATURE ET INSERTION SERVICES

Positioning of NATURE ET INSERTION SERVICES in its sector

Comparison with sector Activité des économistes de la construction

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of NATURE ET INSERTION SERVICES is estimated at 23 126 € (range 7 299€ - 39 017€). With an EBITDA of 1 130€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.36x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
98 tx
7k€ 23k€ 39k€
23 126 € Range: 7 299€ - 39 017€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 130 € × 3.5x
Estimation 3 915 €
975€ - 6 417€
Revenue Multiple 30%
184 064 € × 0.36x
Estimation 66 904 €
21 969€ - 113 206€
Net Income Multiple 20%
1 131 € × 4.9x
Estimation 5 489 €
1 105€ - 9 234€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activité des économistes de la construction)

Compare NATURE ET INSERTION SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Activité des économistes de la construction

Frequently asked questions about NATURE ET INSERTION SERVICES

What is the revenue of NATURE ET INSERTION SERVICES ?

The revenue of NATURE ET INSERTION SERVICES in 2023 is 184 k€.

Is NATURE ET INSERTION SERVICES profitable?

Yes, NATURE ET INSERTION SERVICES generated a net profit of 1 k€ in 2023.

Where is the headquarters of NATURE ET INSERTION SERVICES ?

The headquarters of NATURE ET INSERTION SERVICES is located in SAINT-PIERRE-LES-NEMOURS (77140), in the department Seine-et-Marne.

Where to find the tax return of NATURE ET INSERTION SERVICES ?

The tax return of NATURE ET INSERTION SERVICES 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 INSERTION SERVICES operate?

NATURE ET INSERTION SERVICES operates in the sector Activité des économistes de la construction (NAF code 74.90A). See the 'Sector positioning' section above to compare the company with its competitors.