SIREN : 997050034
NAUDON ET MATHE FRERES is a French company founded 56 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in LA SOUTERRAINE (23300), this company of category PME shows in 2025 a revenue of 9.3 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 9 261 137 € | 8 774 357 € | 9 380 374 € | 8 720 837 € | N/C | 7 710 120 € | 8 221 089 € | 8 472 174 € |
| Net income | 122 111 € | -14 791 € | 13 823 € | 16 799 € | 16 023 € | 36 374 € | 36 676 € | 74 669 € |
| EBITDA | 323 407 € | 353 719 € | 276 356 € | 197 777 € | N/C | 283 842 € | 217 931 € | 116 693 € |
| Net margin | 1.3% | -0.2% | 0.1% | 0.2% | N/C | 0.5% | 0.4% | 0.9% |
In 2025, NAUDON ET MATHE FRERES achieves revenue of 9.3 M€. Revenue is growing positively over 8 years (CAGR: +1.1%). Vs 2024: +6%. After deducting consumption (4.2 M€), gross margin stands at 5.1 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 323 k€, representing 3.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 122 k€, i.e. 1.3% of revenue. This profit can be retained or distributed to shareholders.
9 261 137 €
5 052 007 €
323 407 €
-94 223 €
122 111 €
3.5%
The debt ratio (= Financial debt / Equity x 100) stands at 114%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 14.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
113.823%
35.25%
2.7%
14.491
55.2%
In 2025, the debt ratio of NAUDON ET MATHE FRERES (113.82) 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.
In 2025, the financial autonomy of NAUDON ET MATHE FRERES (35.2%) 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 2025, the repayment capacity of NAUDON ET MATHE FRERES (14.49) 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 195.93. 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 18.0x. Operating income very largely covers interest expenses: high safety margin.
195.925
17.975
In 2025, the liquidity ratio of NAUDON ET MATHE FRERES (195.93) 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.
In 2025, the interest coverage of NAUDON ET MATHE FRERES (18.0x) 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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. The company must finance 19 days of gap between collections and payments. Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 100 days of revenue, i.e. 2.6 M€ to permanently finance.
2 560 890 €
72 j
53 j
43 j
100 j
Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions). This range of 231 417€ to 800 505€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 21 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 NAUDON ET MATHE FRERES with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC
The revenue of NAUDON ET MATHE FRERES in 2025 is 9.3 M€.
Yes, NAUDON ET MATHE FRERES generated a net profit of 122 k€ in 2025.
The headquarters of NAUDON ET MATHE FRERES is located in LA SOUTERRAINE (23300), in the department Creuse.
The tax return of NAUDON ET MATHE FRERES 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).
NAUDON ET MATHE FRERES operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.