SOCIETE NOGUERA ET FILS : revenue, balance sheet and financial ratios

SOCIETE NOGUERA ET FILS is a French company founded 36 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in CASTANET-TOLOSAN (31320), this company of category PME shows in 2024 a revenue of 4.0 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 - SOCIETE NOGUERA ET FILS (SIREN 377777040)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 952 671 € 3 747 371 € 3 114 385 € 3 607 937 € 3 030 201 € 3 838 916 € 3 458 290 € 3 620 911 € 3 550 344 €
Net income 199 660 € 239 646 € 76 371 € 240 481 € 219 101 € 119 924 € 163 282 € 160 436 € 279 586 €
EBITDA 263 896 € 288 429 € 108 554 € 345 500 € 297 372 € 207 527 € 206 700 € 198 940 € 399 905 €
Net margin 5.1% 6.4% 2.5% 6.7% 7.2% 3.1% 4.7% 4.4% 7.9%

Revenue and income statement

In 2024, SOCIETE NOGUERA ET FILS achieves revenue of 4.0 M€. Revenue is growing positively over 9 years (CAGR: +1.4%). Vs 2023: +5%. After deducting consumption (685 k€), gross margin stands at 3.3 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 264 k€, representing 6.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 200 k€, i.e. 5.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 952 671 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 267 263 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

263 896 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

258 343 €

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

199 660 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.7%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

33.636%

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

51.003%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

4.886%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

1.288

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

45.9%

Solvency indicators evolution
SOCIETE NOGUERA ET FILS

Sector positioning

Debt ratio
33.64 2024
2022
2023
2024
Q1: 0.09
Med: 10.81
Q3: 41.59
Average +38 pts over 3 years

In 2024, the debt ratio of SOCIETE NOGUERA ET FILS (33.64) 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
51.0% 2024
2022
2023
2024
Q1: 4.71%
Med: 31.2%
Q3: 55.39%
Good

In 2024, the financial autonomy of SOCIETE NOGUERA ET FILS (51.0%) 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
1.29 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.77 years
Average +17 pts over 3 years

In 2024, the repayment capacity of SOCIETE NOGUERA ET FILS (1.29) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 239.06. 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 2.7x. Financial charges are adequately covered by operations.

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

239.058

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

2.729

Liquidity indicators evolution
SOCIETE NOGUERA ET FILS

Sector positioning

Liquidity ratio
239.06 2024
2022
2023
2024
Q1: 141.52
Med: 207.6
Q3: 324.48
Good +6 pts over 3 years

In 2024, the liquidity ratio of SOCIETE NOGUERA ET FILS (239.06) 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
2.73x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.54x
Excellent +21 pts over 3 years

In 2024, the interest coverage of SOCIETE NOGUERA ET FILS (2.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 21 days of revenue, i.e. 227 k€ to permanently finance. Notable WCR improvement over the period (-40%), freeing up cash.

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

227 279 €

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

31 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

29 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

2 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

21 j

WCR and payment terms evolution
SOCIETE NOGUERA ET FILS

Positioning of SOCIETE NOGUERA ET FILS in its sector

Comparison with sector Travaux de peinture et vitrerie

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of SOCIETE NOGUERA ET FILS is estimated at 692 296 € (range 249 124€ - 1 226 611€). With an EBITDA of 263 896€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.18x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
88 tx
249k€ 692k€ 1226k€
692 296 € Range: 249 124€ - 1 226 611€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
263 896 € × 2.7x
Estimation 716 255 €
216 838€ - 1 239 646€
Revenue Multiple 30%
3 952 671 € × 0.18x
Estimation 718 048 €
330 392€ - 1 268 853€
Net Income Multiple 20%
199 660 € × 3.0x
Estimation 593 774 €
207 939€ - 1 130 664€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Travaux de peinture et vitrerie)

Compare SOCIETE NOGUERA ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de peinture et vitrerie

Frequently asked questions about SOCIETE NOGUERA ET FILS

What is the revenue of SOCIETE NOGUERA ET FILS ?

The revenue of SOCIETE NOGUERA ET FILS in 2024 is 4.0 M€.

Is SOCIETE NOGUERA ET FILS profitable?

Yes, SOCIETE NOGUERA ET FILS generated a net profit of 200 k€ in 2024.

Where is the headquarters of SOCIETE NOGUERA ET FILS ?

The headquarters of SOCIETE NOGUERA ET FILS is located in CASTANET-TOLOSAN (31320), in the department Haute-Garonne.

Where to find the tax return of SOCIETE NOGUERA ET FILS ?

The tax return of SOCIETE NOGUERA 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 SOCIETE NOGUERA ET FILS operate?

SOCIETE NOGUERA ET FILS operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.