NICOLAS MIGUET & ASSOCIES : revenue, balance sheet and financial ratios

NICOLAS MIGUET & ASSOCIES is a French company founded 24 years ago, specialized in the sector Activités des sociétés holding. Based in VERNEUIL D'AVRE ET D'ITON (27130), this company of category PME shows in 2024 a revenue of 23 k€. 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 - NICOLAS MIGUET & ASSOCIES (SIREN 438055253)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 23 250 € 23 250 € 23 250 € 658 014 € 34 500 € 3 011 673 € 3 475 785 € 2 560 680 € 2 284 206 € 95 513 €
Net income -77 123 € -772 789 € -1 900 468 € -1 548 701 € -551 080 € 1 342 277 € 858 945 € 3 061 555 € -5 090 € 163 194 €
EBITDA -43 583 € -165 182 € -76 527 € -29 228 € -151 528 € -903 076 € 350 916 € -343 335 € -196 406 € -50 678 €
Net margin -331.7% -3323.8% -8174.1% -235.4% -1597.3% 44.6% 24.7% 119.6% -0.2% 170.9%

Revenue and income statement

In 2024, NICOLAS MIGUET & ASSOCIES achieves revenue of 23 k€. Revenue is declining over the period 2015-2024 (CAGR: -14.5%). Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 23 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -44 k€, representing -187.5% of revenue. Positive scissor effect: EBITDA margin improves by +523.0 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -77 k€ (-331.7% of revenue), which will impact equity.

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

23 250 €

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

23 250 €

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

-43 583 €

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

-43 583 €

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

-77 123 €

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

-187.5%

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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 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

81.253%

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

-286.12%

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

Solvency indicators evolution
NICOLAS MIGUET & ASSOCIES

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Excellent

In 2024, the debt ratio of NICOLAS MIGUET & ASSOCIES (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
81.25% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good -9 pts over 3 years

In 2024, the financial autonomy of NICOLAS MIGUET & ASSOCIES (81.2%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Excellent

In 2024, the repayment capacity of NICOLAS MIGUET & ASSOCIES (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 511.24. 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

511.239

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

-296.905

Liquidity indicators evolution
NICOLAS MIGUET & ASSOCIES

Sector positioning

Liquidity ratio
511.24 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -12 pts over 3 years

In 2024, the liquidity ratio of NICOLAS MIGUET & ASSOCIES (511.24) 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
-296.9x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average

In 2024, the interest coverage of NICOLAS MIGUET & ASSOCIES (-296.9x) 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: 1335 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 879 days. The gap of 456 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 9074 days of revenue, i.e. 586 k€ to permanently finance. Over 2015-2024, WCR increased by +26%, requiring additional financing.

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

586 025 €

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

1335 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

879 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 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

9074 j

WCR and payment terms evolution
NICOLAS MIGUET & ASSOCIES

Positioning of NICOLAS MIGUET & ASSOCIES in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of NICOLAS MIGUET & ASSOCIES is estimated at 13 688 € (range 8 516€ - 16 273€). The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
8k€ 13k€ 16k€
13 688 € Range: 8 516€ - 16 273€
NAF 5 année 2024

Valuation method used

Revenue Multiple
23 250 € × 0.59x = 13 689 €
Range: 8 516€ - 16 274€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare NICOLAS MIGUET & ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about NICOLAS MIGUET & ASSOCIES

What is the revenue of NICOLAS MIGUET & ASSOCIES ?

The revenue of NICOLAS MIGUET & ASSOCIES in 2024 is 23 k€.

Is NICOLAS MIGUET & ASSOCIES profitable?

NICOLAS MIGUET & ASSOCIES recorded a net loss in 2024.

Where is the headquarters of NICOLAS MIGUET & ASSOCIES ?

The headquarters of NICOLAS MIGUET & ASSOCIES is located in VERNEUIL D'AVRE ET D'ITON (27130), in the department Eure.

Where to find the tax return of NICOLAS MIGUET & ASSOCIES ?

The tax return of NICOLAS MIGUET & 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 NICOLAS MIGUET & ASSOCIES operate?

NICOLAS MIGUET & ASSOCIES operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.