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SALAISONS NICOLAS FRERES : revenue, balance sheet and financial ratios

SALAISONS NICOLAS FRERES is a French company founded 30 years ago, specialized in the sector Charcuterie. Based in FREYCENET-LA-TOUR (43150), this company of category PME shows in 2016 a revenue of 993 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 - SALAISONS NICOLAS FRERES (SIREN 402286363)
Indicator 2025 2024 2023 2022 2021 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C 993 467 €
Net income 3 465 € 10 744 € 9 982 € 15 912 € 38 097 € 18 635 € 35 601 € 48 535 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 58 207 €
Net margin N/C N/C N/C N/C N/C N/C N/C 4.9%

Revenue and income statement

In 2025, SALAISONS NICOLAS FRERES generates positive net income of 3 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 49 k€ -> 3 k€.

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

3 465 €

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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 34%. The balance between equity and debt is satisfactory.

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

0.132%

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

33.718%

Asset age ratio (2025) ?
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

13.7%

Solvency indicators evolution
SALAISONS NICOLAS FRERES

Sector positioning

Debt ratio
0.13 2025
2023
2024
2025
Q1: 8.91
Med: 32.48
Q3: 85.15
Excellent

In 2025, the debt ratio of SALAISONS NICOLAS FRERES (0.13) 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
33.72% 2025
2023
2024
2025
Q1: 31.79%
Med: 52.09%
Q3: 71.0%
Average -11 pts over 3 years

In 2025, the financial autonomy of SALAISONS NICOLAS FRERES (33.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 133.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

133.617

Liquidity indicators evolution
SALAISONS NICOLAS FRERES

Sector positioning

Liquidity ratio
133.62 2025
2023
2024
2025
Q1: 129.72
Med: 193.2
Q3: 333.28
Average -8 pts over 3 years

In 2025, the liquidity ratio of SALAISONS NICOLAS FRERES (133.62) 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.

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 (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

0 €

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

0 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 and payment terms evolution
SALAISONS NICOLAS FRERES

Positioning of SALAISONS NICOLAS FRERES in its sector

Comparison with sector Charcuterie

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of SALAISONS NICOLAS FRERES is estimated at 15 115 € (range 5 351€ - 45 040€). 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
108 transactions
5k€ 15k€ 45k€
15 115 € Range: 5 351€ - 45 040€
NAF 5 all-time

Valuation method used

Net Income Multiple
3 465 € × 4.4x = 15 115 €
Range: 5 351€ - 45 041€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 108 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 (Charcuterie)

Compare SALAISONS NICOLAS FRERES with other companies in the same sector:

Frequently asked questions about SALAISONS NICOLAS FRERES

What is the revenue of SALAISONS NICOLAS FRERES ?

The revenue of SALAISONS NICOLAS FRERES in 2016 is 993 k€.

Is SALAISONS NICOLAS FRERES profitable?

Yes, SALAISONS NICOLAS FRERES generated a net profit of 3 k€ in 2025.

Where is the headquarters of SALAISONS NICOLAS FRERES ?

The headquarters of SALAISONS NICOLAS FRERES is located in FREYCENET-LA-TOUR (43150), in the department Haute-Loire.

Where to find the tax return of SALAISONS NICOLAS FRERES ?

The tax return of SALAISONS NICOLAS FRERES 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 SALAISONS NICOLAS FRERES operate?

SALAISONS NICOLAS FRERES operates in the sector Charcuterie (NAF code 10.13B). See the 'Sector positioning' section above to compare the company with its competitors.