NB LEMERCIER ET ASSOCIES : revenue, balance sheet and financial ratios

NB LEMERCIER ET ASSOCIES is a French company founded 20 years ago, specialized in the sector Autre mise à disposition de ressources humaines. Based in PARIS (75006), this company of category PME shows in 2022 a revenue of 2.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - NB LEMERCIER ET ASSOCIES (SIREN 489219816)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 2 384 934 € 2 020 577 € 2 770 276 € 2 391 398 € 2 257 465 € 2 739 677 € 2 297 338 €
Net income 1 € 1 € 3 033 € 1 869 € 37 797 € 40 091 € 6 518 € 100 687 € 28 669 €
EBITDA N/C N/C 6 707 € 23 705 € 58 260 € 56 334 € 16 905 € 146 143 € 54 895 €
Net margin N/C N/C 0.1% 0.1% 1.4% 1.7% 0.3% 3.7% 1.2%

Revenue and income statement

In 2024, NB LEMERCIER ET ASSOCIES generates positive net income of 1 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 29 k€ -> 1 €.

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

1 €

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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 403%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

402.588%

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

7.941%

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

21.5%

Solvency indicators evolution
NB LEMERCIER ET ASSOCIES

Sector positioning

Debt ratio
402.59 2024
2022
2023
2024
Q1: 0.0
Med: 2.38
Q3: 53.3
Average +39 pts over 3 years

In 2024, the debt ratio of NB LEMERCIER ET ASSOCIES (402.59) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
7.94% 2024
2022
2023
2024
Q1: 3.94%
Med: 31.14%
Q3: 59.88%
Average -27 pts over 3 years

In 2024, the financial autonomy of NB LEMERCIER ET ASSOCIES (7.9%) 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
2.31 years 2022
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 1.85 years
Average

In 2022, the repayment capacity of NB LEMERCIER ET ASSOCIES (2.31) 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 155.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

155.406

Liquidity indicators evolution
NB LEMERCIER ET ASSOCIES

Sector positioning

Liquidity ratio
155.41 2024
2022
2023
2024
Q1: 114.01
Med: 176.4
Q3: 364.25
Average +5 pts over 3 years

In 2024, the liquidity ratio of NB LEMERCIER ET ASSOCIES (155.41) 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.

Interest coverage
0.0x 2022
2022
Q1: -0.0x
Med: 0.0x
Q3: 0.82x
Good

In 2022, the interest coverage of NB LEMERCIER ET ASSOCIES (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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 and payment terms evolution
NB LEMERCIER ET ASSOCIES

Positioning of NB LEMERCIER ET ASSOCIES in its sector

Comparison with sector Autre mise à disposition de ressources humaines

Valuation estimate

Based on 147 transactions of similar company sales (all years), the value of NB LEMERCIER ET ASSOCIES is estimated at 1 € (range 0€ - 5€). 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
147 transactions
0k€ 0k€ 0k€
1 € Range: 0€ - 5€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
1 € × 1.9x = 2 €
Range: 1€ - 6€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Autre mise à disposition de ressources humaines)

Compare NB LEMERCIER ET ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Autre mise à disposition de ressources humaines

Frequently asked questions about NB LEMERCIER ET ASSOCIES

What is the revenue of NB LEMERCIER ET ASSOCIES ?

The revenue of NB LEMERCIER ET ASSOCIES in 2022 is 2.4 M€.

Is NB LEMERCIER ET ASSOCIES profitable?

Yes, NB LEMERCIER ET ASSOCIES generated a net profit of 1€ in 2024.

Where is the headquarters of NB LEMERCIER ET ASSOCIES ?

The headquarters of NB LEMERCIER ET ASSOCIES is located in PARIS (75006), in the department Paris.

Where to find the tax return of NB LEMERCIER ET ASSOCIES ?

The tax return of NB LEMERCIER ET ASSOCIES 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 NB LEMERCIER ET ASSOCIES operate?

NB LEMERCIER ET ASSOCIES operates in the sector Autre mise à disposition de ressources humaines (NAF code 78.30Z). See the 'Sector positioning' section above to compare the company with its competitors.