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SAS NAULT PERE ET FILS : revenue, balance sheet and financial ratios

SAS NAULT PERE ET FILS is a French company founded 29 years ago, specialized in the sector Fabrication industrielle de pain et de pâtisserie fraîche. Based in AVAILLES-LIMOUZINE (86460), this company of category PME shows in 2025 a net income positive of 181 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SAS NAULT PERE ET FILS (SIREN 411730658)
Indicator 2025 2024 2023 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C N/C
Net income 180 614 € 114 232 € -32 971 € 93 788 € 37 375 € -26 330 € 61 065 €
EBITDA 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

Revenue and income statement

In 2025, SAS NAULT PERE ET FILS generates positive net income of 181 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 61 k€ -> 181 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

180 614 €

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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 22%. 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 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

21.943%

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

46.706%

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

15.0%

Solvency indicators evolution
SAS NAULT PERE ET FILS

Sector positioning

Debt ratio
21.94 2025
2023
2024
2025
Q1: 0.16
Med: 29.18
Q3: 97.91
Good -14 pts over 3 years

In 2025, the debt ratio of SAS NAULT PERE ET FILS (21.94) 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
46.71% 2025
2023
2024
2025
Q1: 1.47%
Med: 31.45%
Q3: 48.64%
Good +22 pts over 3 years

In 2025, the financial autonomy of SAS NAULT PERE ET FILS (46.7%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 202.46. 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

202.458

Liquidity indicators evolution
SAS NAULT PERE ET FILS

Sector positioning

Liquidity ratio
202.46 2025
2023
2024
2025
Q1: 102.1
Med: 183.8
Q3: 272.52
Good +13 pts over 3 years

In 2025, the liquidity ratio of SAS NAULT PERE ET FILS (202.46) 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.

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
SAS NAULT PERE ET FILS

Positioning of SAS NAULT PERE ET FILS in its sector

Comparison with sector Fabrication industrielle de pain et de pâtisserie fraîche

Valuation estimate

Based on 175 transactions of similar company sales in 2025, the value of SAS NAULT PERE ET FILS is estimated at 1 342 962 € (range 662 863€ - 2 864 639€). 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
175 transactions
662k€ 1342k€ 2864k€
1 342 962 € Range: 662 863€ - 2 864 639€
NAF 5 année 2025

Valuation method used

Net Income Multiple
180 614 € × 7.4x = 1 342 963 €
Range: 662 863€ - 2 864 640€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 175 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 (Fabrication industrielle de pain et de pâtisserie fraîche)

Compare SAS NAULT PERE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication industrielle de pain et de pâtisserie fraîche

Frequently asked questions about SAS NAULT PERE ET FILS

What is the revenue of SAS NAULT PERE ET FILS ?

The revenue of SAS NAULT PERE ET FILS is not publicly disclosed (confidential accounts filed with INPI).

Is SAS NAULT PERE ET FILS profitable?

Yes, SAS NAULT PERE ET FILS generated a net profit of 181 k€ in 2025.

Where is the headquarters of SAS NAULT PERE ET FILS ?

The headquarters of SAS NAULT PERE ET FILS is located in AVAILLES-LIMOUZINE (86460), in the department Vienne.

Where to find the tax return of SAS NAULT PERE ET FILS ?

The tax return of SAS NAULT PERE ET FILS 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 SAS NAULT PERE ET FILS operate?

SAS NAULT PERE ET FILS operates in the sector Fabrication industrielle de pain et de pâtisserie fraîche (NAF code 10.71A). See the 'Sector positioning' section above to compare the company with its competitors.