NAYAK-LM FRANCE : revenue, balance sheet and financial ratios

NAYAK-LM FRANCE is a French company founded 6 years ago, specialized in the sector Réparation et maintenance d'aéronefs et d'engins spatiaux . Based in PARIS (75008), this company of category PME shows in 2024 a revenue of 47.1 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 - NAYAK-LM FRANCE (SIREN 880086384)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 47 098 692 € 38 573 575 € 14 166 647 € 13 279 537 € N/C N/C
Net income 415 217 € 392 013 € 383 702 € 294 889 € -9 461 € -10 175 €
EBITDA 1 686 248 € 1 278 354 € 486 454 € 797 171 € -9 461 € -10 175 €
Net margin 0.9% 1.0% 2.7% 2.2% N/C N/C

Revenue and income statement

In 2024, NAYAK-LM FRANCE achieves revenue of 47.1 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +52.5%. Vs 2023, growth of +22% (38.6 M€ -> 47.1 M€). After deducting consumption (764 k€), gross margin stands at 46.3 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.7 M€, representing 3.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 415 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.

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

47 098 692 €

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

46 334 944 €

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

1 686 248 €

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

711 407 €

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

415 217 €

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

3.6%

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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 0%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

17.633%

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

1.438%

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

0.0

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

67.1%

Solvency indicators evolution
NAYAK-LM FRANCE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 10.71
Q3: 101.55
Excellent

In 2024, the debt ratio of NAYAK-LM FRANCE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
17.63% 2024
2022
2023
2024
Q1: 15.43%
Med: 28.49%
Q3: 58.41%
Average -11 pts over 3 years

In 2024, the financial autonomy of NAYAK-LM FRANCE (17.6%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.69 years
Excellent

In 2024, the repayment capacity of NAYAK-LM FRANCE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 118.34. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

118.344

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

0.012

Liquidity indicators evolution
NAYAK-LM FRANCE

Sector positioning

Liquidity ratio
118.34 2024
2022
2023
2024
Q1: 148.01
Med: 261.61
Q3: 457.54
Watch

In 2024, the liquidity ratio of NAYAK-LM FRANCE (118.34) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.08x
Q3: 6.47x
Average

In 2024, the interest coverage of NAYAK-LM FRANCE (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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The company must finance 4 days of gap between collections and payments. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 40 days of revenue, i.e. 5.2 M€ to permanently finance.

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

5 200 638 €

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

40 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

36 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

1 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

40 j

WCR and payment terms evolution
NAYAK-LM FRANCE

Positioning of NAYAK-LM FRANCE in its sector

Comparison with sector Réparation et maintenance d'aéronefs et d'engins spatiaux

Valuation estimate

Based on 197 transactions of similar company sales (all years), the value of NAYAK-LM FRANCE is estimated at 6 232 759 € (range 2 742 215€ - 12 724 886€). With an EBITDA of 1 686 248€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.28x (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.

Estimated enterprise value 2024
197 transactions
2742k€ 6232k€ 12724k€
6 232 759 € Range: 2 742 215€ - 12 724 886€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
1 686 248 € × 2.4x
Estimation 4 077 379 €
1 298 555€ - 10 201 637€
Revenue Multiple 30%
47 098 692 € × 0.28x
Estimation 13 421 184 €
6 741 003€ - 23 948 280€
Net Income Multiple 20%
415 217 € × 2.0x
Estimation 838 577 €
353 187€ - 2 197 917€
How is this estimate calculated?

This estimate is based on the analysis of 197 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 (Réparation et maintenance d'aéronefs et d'engins spatiaux )

Compare NAYAK-LM FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation et maintenance d'aéronefs et d'engins spatiaux

Frequently asked questions about NAYAK-LM FRANCE

What is the revenue of NAYAK-LM FRANCE ?

The revenue of NAYAK-LM FRANCE in 2024 is 47.1 M€.

Is NAYAK-LM FRANCE profitable?

Yes, NAYAK-LM FRANCE generated a net profit of 415 k€ in 2024.

Where is the headquarters of NAYAK-LM FRANCE ?

The headquarters of NAYAK-LM FRANCE is located in PARIS (75008), in the department Paris.

Where to find the tax return of NAYAK-LM FRANCE ?

The tax return of NAYAK-LM FRANCE 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 NAYAK-LM FRANCE operate?

NAYAK-LM FRANCE operates in the sector Réparation et maintenance d'aéronefs et d'engins spatiaux (NAF code 33.16Z). See the 'Sector positioning' section above to compare the company with its competitors.