Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

NAULIN SA : revenue, balance sheet and financial ratios

NAULIN SA is a French company founded 51 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in CIVENS (42110), this company of category PME shows in 2023 a revenue of 2.6 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 - NAULIN SA (SIREN 302116488)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 2 602 667 € N/C N/C N/C N/C N/C N/C
Net income 233 576 € 207 887 € 137 054 € 101 334 € 99 998 € 108 693 € 114 233 € 146 949 € 141 394 €
EBITDA N/C N/C 186 371 € N/C N/C N/C N/C N/C N/C
Net margin N/C N/C 5.3% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, NAULIN SA generates positive net income of 234 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 141 k€ -> 234 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

233 576 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.811%

Financial autonomy (2025) ?
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

42.44%

Asset age ratio (2025) ?
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

18.2%

Solvency indicators evolution
NAULIN SA

Sector positioning

Debt ratio
14.81 2025
2023
2024
2025
Q1: 10.9
Med: 40.92
Q3: 77.07
Good -23 pts over 3 years

In 2025, the debt ratio of NAULIN SA (14.81) 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
42.44% 2025
2023
2024
2025
Q1: 33.41%
Med: 52.63%
Q3: 66.01%
Average -11 pts over 3 years

In 2025, the financial autonomy of NAULIN SA (42.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.98 years 2023
2023
Q1: 0.0 years
Med: 0.29 years
Q3: 2.28 years
Average

In 2023, the repayment capacity of NAULIN SA (0.98) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 453.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

453.853

Liquidity indicators evolution
NAULIN SA

Sector positioning

Liquidity ratio
453.85 2025
2023
2024
2025
Q1: 203.66
Med: 335.39
Q3: 505.61
Good -8 pts over 3 years

In 2025, the liquidity ratio of NAULIN SA (453.85) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.44x 2023
2023
Q1: 0.0x
Med: 0.98x
Q3: 7.03x
Average

In 2023, the interest coverage of NAULIN SA (0.4x) 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.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
NAULIN SA

Positioning of NAULIN SA in its sector

Comparison with sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin

Valuation estimate

Based on 95 transactions of similar company sales (all years), the value of NAULIN SA is estimated at 270 701 € (range 71 537€ - 628 916€). 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 2025
95 tx
71k€ 270k€ 628k€
270 701 € Range: 71 537€ - 628 916€
NAF 5 all-time

Valuation method used

Net Income Multiple
233 576 € × 1.2x = 270 702 €
Range: 71 538€ - 628 916€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 95 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 (Exploitation de gravières et sablières, extraction d’argiles et de kaolin)

Compare NAULIN SA with other companies in the same sector:

Voir toutes les statistiques du secteur Exploitation de gravières et sablières, extraction d’argiles et de kaolin

Frequently asked questions about NAULIN SA

What is the revenue of NAULIN SA ?

The revenue of NAULIN SA in 2023 is 2.6 M€.

Is NAULIN SA profitable?

Yes, NAULIN SA generated a net profit of 234 k€ in 2025.

Where is the headquarters of NAULIN SA ?

The headquarters of NAULIN SA is located in CIVENS (42110), in the department Loire.

Where to find the tax return of NAULIN SA ?

The tax return of NAULIN 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 NAULIN SA operate?

NAULIN SA operates in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin (NAF code 08.12Z). See the 'Sector positioning' section above to compare the company with its competitors.