SIREN : 398476192
NIGAUTAN is a French company founded 31 years ago, specialized in the sector Hypermarchés. Based in CLERMONT-L'HERAULT (34800), this company of category PME shows in 2024 a revenue of 34.4 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 | 2017 | 2016 | 2014 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 34 427 545 € | 32 029 182 € | 30 489 730 € | 26 581 017 € | 23 597 482 € | 24 734 020 € | 26 340 060 € | 26 311 292 € | 26 827 733 € | 26 437 471 € |
| Net income | 807 062 € | 648 864 € | 629 196 € | 671 228 € | 529 757 € | 353 801 € | 203 749 € | 328 896 € | 450 025 € | 260 027 € |
| EBITDA | 1 402 084 € | 964 821 € | 968 805 € | 1 051 599 € | 916 428 € | 757 623 € | 625 518 € | 790 102 € | 982 621 € | 758 958 € |
| Net margin | 2.3% | 2.0% | 2.1% | 2.5% | 2.2% | 1.4% | 0.8% | 1.3% | 1.7% | 1.0% |
In 2024, NIGAUTAN achieves revenue of 34.4 M€. Revenue is growing positively over 10 years (CAGR: +2.7%). Vs 2023: +7%. After deducting consumption (28.4 M€), gross margin stands at 6.0 M€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 4.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 807 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.
34 427 545 €
6 013 177 €
1 402 084 €
962 961 €
807 062 €
4.1%
The debt ratio (= Financial debt / Equity x 100) stands at 165%. 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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
164.58%
25.451%
2.655%
2.916
42.1%
In 2024, the debt ratio of NIGAUTAN (164.58) 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 NIGAUTAN (25.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of NIGAUTAN (2.92) 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 198.42. 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 5.7x. Operating income very largely covers interest expenses: high safety margin.
198.419
5.667
In 2024, the liquidity ratio of NIGAUTAN (198.42) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of NIGAUTAN (5.7x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 12 days of revenue, i.e. 1.2 M€ to permanently finance.
1 172 258 €
3 j
19 j
12 j
12 j
Based on 551 transactions of similar company sales in 2024, the value of NIGAUTAN is estimated at 6 629 459 € (range 2 870 445€ - 13 544 557€). With an EBITDA of 1 402 084€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 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 NIGAUTAN with other companies in the same sector:
The revenue of NIGAUTAN in 2024 is 34.4 M€.
Yes, NIGAUTAN generated a net profit of 807 k€ in 2024.
The headquarters of NIGAUTAN is located in CLERMONT-L'HERAULT (34800), in the department Herault.
The tax return of NIGAUTAN 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).
NIGAUTAN operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.