SIREN : 440754356
NAYA is a French company founded 24 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in ESCOUT (64870), this company of category PME shows in 2024 a revenue of 3.3 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 3 269 362 € | 2 774 970 € | 3 460 167 € | 3 234 151 € | 2 059 155 € | 2 937 257 € | 2 999 140 € | 2 223 782 € |
| Net income | 57 145 € | 26 194 € | 111 241 € | 90 128 € | 48 080 € | 13 138 € | 48 518 € | 7 861 € |
| EBITDA | 180 042 € | 72 406 € | 156 808 € | 127 221 € | 85 866 € | 59 836 € | 73 442 € | 19 729 € |
| Net margin | 1.7% | 0.9% | 3.2% | 2.8% | 2.3% | 0.4% | 1.6% | 0.4% |
In 2024, NAYA achieves revenue of 3.3 M€. Revenue is growing positively over 8 years (CAGR: +4.9%). Vs 2023, growth of +18% (2.8 M€ -> 3.3 M€). After deducting consumption (899 k€), gross margin stands at 2.4 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 180 k€, representing 5.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 57 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.
3 269 362 €
2 370 366 €
180 042 €
78 380 €
57 145 €
5.5%
The debt ratio (= Financial debt / Equity x 100) stands at 26%. 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 48%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
26.388%
48.046%
4.835%
0.938
26.4%
In 2024, the debt ratio of NAYA (26.39) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of NAYA (48.0%) 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.
In 2024, the repayment capacity of NAYA (0.94) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 195.40. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.
195.399
1.276
In 2024, the liquidity ratio of NAYA (195.40) 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 2024, the interest coverage of NAYA (1.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 60 days of revenue, i.e. 543 k€ to permanently finance.
543 401 €
46 j
43 j
30 j
60 j
Based on 88 transactions of similar company sales
(all years),
the value of NAYA is estimated at
456 495 €
(range 167 854€ - 802 444€).
With an EBITDA of 180 042€, the sector multiple of 2.7x is applied.
The price/revenue ratio is 0.18x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 88 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 NAYA with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de peinture et vitrerie
The revenue of NAYA in 2024 is 3.3 M€.
Yes, NAYA generated a net profit of 57 k€ in 2024.
The headquarters of NAYA is located in ESCOUT (64870), in the department Pyrenees-Atlantiques.
The tax return of NAYA 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).
NAYA operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.