NIVANA : revenue, balance sheet and financial ratios

NIVANA is a French company founded 63 years ago, specialized in the sector Supermarchés. Based in BAUD (56150), this company of category PME shows in 2023 a revenue of 25.2 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 - NIVANA (SIREN 309904225)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 25 192 491 € 23 443 496 € 21 955 497 € 20 913 720 € 20 795 669 € 20 825 913 € 19 992 648 € 19 798 301 €
Net income 746 547 € 739 381 € 606 438 € 635 354 € 590 678 € 451 528 € 257 388 € 803 375 € 177 168 €
EBITDA N/C 903 073 € 816 390 € 846 499 € 857 777 € 611 136 € 406 036 € 317 638 € 430 054 €
Net margin N/C 2.9% 2.6% 2.9% 2.8% 2.2% 1.2% 4.0% 0.9%

Revenue and income statement

In 2024, NIVANA generates positive net income of 747 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 177 k€ -> 747 k€.

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

746 547 €

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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 11%. 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 42%. 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

11.231%

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

42.028%

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

8.1%

Solvency indicators evolution
NIVANA

Sector positioning

Debt ratio
11.23 2024
2022
2023
2024
Q1: 1.09
Med: 38.44
Q3: 110.66
Good

In 2024, the debt ratio of NIVANA (11.23) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
42.03% 2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.11%
Good -11 pts over 3 years

In 2024, the financial autonomy of NIVANA (42.0%) 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
0.52 years 2023
2022
2023
Q1: 0.0 years
Med: 1.06 years
Q3: 3.1 years
Good +8 pts over 2 years

In 2023, the repayment capacity of NIVANA (0.52) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 155.01. 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

155.014

Liquidity indicators evolution
NIVANA

Sector positioning

Liquidity ratio
155.01 2024
2022
2023
2024
Q1: 105.99
Med: 141.63
Q3: 201.49
Good -19 pts over 3 years

In 2024, the liquidity ratio of NIVANA (155.01) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.16x 2023
2022
2023
Q1: 0.0x
Med: 1.41x
Q3: 5.66x
Average -17 pts over 2 years

In 2023, the interest coverage of NIVANA (0.2x) 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.

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
NIVANA

Positioning of NIVANA in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of NIVANA is estimated at 4 349 149 € (range 1 961 952€ - 9 821 722€). 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
551 transactions
1961k€ 4349k€ 9821k€
4 349 149 € Range: 1 961 952€ - 9 821 722€
NAF 5 année 2024

Valuation method used

Net Income Multiple
746 547 € × 5.8x = 4 349 150 €
Range: 1 961 952€ - 9 821 723€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Supermarchés)

Compare NIVANA with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about NIVANA

What is the revenue of NIVANA ?

The revenue of NIVANA in 2023 is 25.2 M€.

Is NIVANA profitable?

Yes, NIVANA generated a net profit of 747 k€ in 2024.

Where is the headquarters of NIVANA ?

The headquarters of NIVANA is located in BAUD (56150), in the department Morbihan.

Where to find the tax return of NIVANA ?

The tax return of NIVANA 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 NIVANA operate?

NIVANA operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.