NATUROLL ACTIVITIES : revenue, balance sheet and financial ratios

NATUROLL ACTIVITIES is a French company founded 4 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in ROUSSET (05190), this company of category PME shows in 2024 a revenue of 74 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 - NATUROLL ACTIVITIES (SIREN 911206225)
Indicator 2024 2023
Revenue 74 011 € 75 626 €
Net income 5 169 € 9 721 €
EBITDA 23 793 € 13 775 €
Net margin 7.0% 12.9%

Revenue and income statement

En 2024, NATUROLL ACTIVITIES alcanza unos ingresos de 74 k€. Ligera caída de -2% vs 2023. Tras deducir el consumo (0 €), el margen bruto se sitúa en 74 k€, es decir, una tasa del 100%. El EBITDA alcanza 24 k€, representando el 32.1% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +13.9 puntos. Este alto margen EBITDA proporciona una fuerte capacidad de autofinanciación. El resultado neto asciende a 5 k€, es decir, el 7.0% de los ingresos.

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

74 011 €

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

74 011 €

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

23 793 €

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

13 508 €

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

5 169 €

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

30.2%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 447%. Situación crítica: la deuda supera significativamente los fondos propios. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 71%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 6.1 años de flujo de caja. Este ratio permanece dentro de los estándares bancarios habituales. El flujo de caja representa el 21.8% de los ingresos. Este alto nivel proporciona una fuerte capacidad de autofinanciación.

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

447.438%

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

70.503%

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

21.766%

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

6.071

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

77.0%

Solvency indicators evolution
NATUROLL ACTIVITIES

Sector positioning

Ratio de endeudamiento
447.44 2024
2023
2024
Q1: 0.0
Med: 10.53
Q3: 77.16
Vigilar

En 2024, el ratio de endeudamiento de NATUROLL ACTIVITIES (447.44) se sitúa en el top 25% del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio alto puede indicar dependencia excesiva de financiación externa.

Autonomía financiera
70.5% 2024
2023
2024
Q1: 0.0%
Med: 16.96%
Q3: 49.78%
Excelente

En 2024, el autonomía financiera de NATUROLL ACTIVITIES (70.5%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
6.07 ans 2024
2023
2024
Q1: 0.0 ans
Med: 0.0 ans
Q3: 1.76 ans
Average

En 2024, el capacidad de reembolso de NATUROLL ACTIVITIES (6.1 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 152.21. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 7.0x. El resultado de explotación cubre muy ampliamente los gastos financieros.

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

152.206

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

6.973

Liquidity indicators evolution
NATUROLL ACTIVITIES

Sector positioning

Ratio de liquidez
152.21 2024
2023
2024
Q1: 88.63
Med: 182.89
Q3: 416.75
Average +17 pts over 2 years

En 2024, el ratio de liquidez de NATUROLL ACTIVITIES (152.21) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
6.97x 2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.83x
Excelente

En 2024, el cobertura de intereses de NATUROLL ACTIVITIES (7.0x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 40 días. Excelente situación: los proveedores financian 40 días del ciclo operativo. El FM es negativo (-68 días): las operaciones generan estructuralmente tesorería.

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

-14 021 €

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

40 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 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

-68 j

WCR and payment terms evolution
NATUROLL ACTIVITIES

Positioning of NATUROLL ACTIVITIES in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 40 373€ to 149 332€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
40k€ 78k€ 149k€
78 097 € Range: 40 373€ - 149 332€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare NATUROLL ACTIVITIES with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about NATUROLL ACTIVITIES

What is the revenue of NATUROLL ACTIVITIES ?

The revenue of NATUROLL ACTIVITIES in 2024 is 74 k€.

Is NATUROLL ACTIVITIES profitable?

Yes, NATUROLL ACTIVITIES generated a net profit of 5 k€ in 2024.

Where is the headquarters of NATUROLL ACTIVITIES ?

The headquarters of NATUROLL ACTIVITIES is located in ROUSSET (05190), in the department Hautes-Alpes.

Where to find the tax return of NATUROLL ACTIVITIES ?

The tax return of NATUROLL ACTIVITIES 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 NATUROLL ACTIVITIES operate?

NATUROLL ACTIVITIES operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.