NECTAR ET NATURE : revenue, balance sheet and financial ratios

NECTAR ET NATURE is a French company founded 34 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in MAZAYE (63230), this company of category PME shows in 2025 a revenue of 92 k€. 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

Financial history - NECTAR ET NATURE (SIREN 384174579)
Indicator 2025 2024 2023 2022 2019 2018 2017
Revenue 91 830 € 46 137 € 25 054 € 17 795 € 16 910 € 16 417 € 24 339 €
Net income 11 073 € 468 € 2 765 € 2 471 € -2 755 € -8 409 € -6 623 €
EBITDA 20 178 € 7 044 € 2 837 € 2 607 € 3 226 € 2 645 € 8 170 €
Net margin 12.1% 1.0% 11.0% 13.9% -16.3% -51.2% -27.2%

Revenue and income statement

In 2025, NECTAR ET NATURE achieves revenue of 92 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +18.1%. Vs 2024, growth of +99% (46 k€ -> 92 k€). After deducting consumption (12 k€), gross margin stands at 79 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 22.0% of revenue. Positive scissor effect: EBITDA margin improves by +6.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 12.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

91 830 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

79 356 €

EBITDA (2025) ?
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

20 178 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

11 933 €

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

11 073 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

22.0%

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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 81%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 3.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

81.471%

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

46.819%

Cash flow / Revenue (2025) ?
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

20.366%

Repayment capacity (2025) ?
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

2.985

Solvency indicators evolution
NECTAR ET NATURE

Sector positioning

Debt ratio
81.47 2025
2023
2024
2025
Q1: 0.0
Med: 8.53
Q3: 78.7
Average

In 2025, the debt ratio of NECTAR ET NATURE (81.47) 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
46.82% 2025
2023
2024
2025
Q1: 0.0%
Med: 14.37%
Q3: 49.66%
Good +9 pts over 3 years

In 2025, the financial autonomy of NECTAR ET NATURE (46.8%) 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.

Repayment capacity
2.98 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 2.13 years
Average

In 2025, the repayment capacity of NECTAR ET NATURE (2.98) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 4.8x. Financial charges are adequately covered by operations.

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

0.0

Interest coverage (2025) ?
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

4.807

Liquidity indicators evolution
NECTAR ET NATURE

Sector positioning

Liquidity ratio
0.0 2025
2023
2024
2025
Q1: 51.81
Med: 150.57
Q3: 482.77
Watch -23 pts over 3 years

In 2025, the liquidity ratio of NECTAR ET NATURE (0.00) 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
4.81x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 3.93x
Excellent +25 pts over 3 years

In 2025, the interest coverage of NECTAR ET NATURE (4.8x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 27 days. WCR is negative (-70 days): operations structurally generate cash. Notable WCR improvement over the period (-294%), freeing up cash.

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

-17 787 €

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

27 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 in days of revenue (2025) ?
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

-70 j

WCR and payment terms evolution
NECTAR ET NATURE

Positioning of NECTAR ET NATURE in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of NECTAR ET NATURE is estimated at 87 573 € (range 49 919€ - 169 201€). With an EBITDA of 20 178€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (in line with sector norms). 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 2025
261 transactions
49k€ 87k€ 169k€
87 573 € Range: 49 919€ - 169 201€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
20 178 € × 5.3x
Estimation 106 890 €
62 381€ - 208 636€
Revenue Multiple 30%
91 830 € × 0.75x
Estimation 68 645 €
46 872€ - 124 930€
Net Income Multiple 20%
11 073 € × 6.1x
Estimation 67 677 €
23 336€ - 137 024€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 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 (Hébergement touristique et autre hébergement de courte durée )

Compare NECTAR ET NATURE with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about NECTAR ET NATURE

What is the revenue of NECTAR ET NATURE ?

The revenue of NECTAR ET NATURE in 2025 is 92 k€.

Is NECTAR ET NATURE profitable?

Yes, NECTAR ET NATURE generated a net profit of 11 k€ in 2025.

Where is the headquarters of NECTAR ET NATURE ?

The headquarters of NECTAR ET NATURE is located in MAZAYE (63230), in the department Puy-de-Dome.

Where to find the tax return of NECTAR ET NATURE ?

The tax return of NECTAR ET NATURE 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 NECTAR ET NATURE operate?

NECTAR ET NATURE operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.