Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SARL NIO FRERES : revenue, balance sheet and financial ratios

SARL NIO FRERES is a French company founded 12 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in PLESCOP (56890), this company of category PME shows in 2025 a net income positive of 32 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 - SARL NIO FRERES (SIREN 793833963)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net income 31 676 € 21 087 € 27 195 € 19 765 € 32 950 € 33 407 € 26 393 € 26 161 € 28 087 € 24 309 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, SARL NIO FRERES generates positive net income of 32 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 24 k€ -> 32 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

31 676 €

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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 257%. 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 24%. 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

256.591%

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

23.658%

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

48.2%

Solvency indicators evolution
SARL NIO FRERES

Sector positioning

Debt ratio
256.59 2025
2023
2024
2025
Q1: 4.64
Med: 26.36
Q3: 84.25
Average

In 2025, the debt ratio of SARL NIO FRERES (256.59) 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
23.66% 2025
2023
2024
2025
Q1: 21.61%
Med: 45.3%
Q3: 65.67%
Average -7 pts over 3 years

In 2025, the financial autonomy of SARL NIO FRERES (23.7%) 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 245.82. 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

245.817

Liquidity indicators evolution
SARL NIO FRERES

Sector positioning

Liquidity ratio
245.82 2025
2023
2024
2025
Q1: 96.55
Med: 158.06
Q3: 278.05
Good

In 2025, the liquidity ratio of SARL NIO FRERES (245.82) 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.

Positioning of SARL NIO FRERES in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of SARL NIO FRERES is estimated at 280 477 € (range 85 724€ - 429 490€). 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 2025
54 tx
85k€ 280k€ 429k€
280 477 € Range: 85 724€ - 429 490€
NAF 5 année 2025

Valuation method used

Net Income Multiple
31 676 € × 8.9x = 280 477 €
Range: 85 725€ - 429 491€

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 (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare SARL NIO FRERES with other companies in the same sector:

Frequently asked questions about SARL NIO FRERES

What is the revenue of SARL NIO FRERES ?

The revenue of SARL NIO FRERES is not publicly disclosed (confidential accounts filed with INPI).

Is SARL NIO FRERES profitable?

Yes, SARL NIO FRERES generated a net profit of 32 k€ in 2025.

Where is the headquarters of SARL NIO FRERES ?

The headquarters of SARL NIO FRERES is located in PLESCOP (56890), in the department Morbihan.

Where to find the tax return of SARL NIO FRERES ?

The tax return of SARL NIO 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 SARL NIO FRERES operate?

SARL NIO FRERES operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.