SOCIETE NOUVELLE FERNANDES - TARNAUD : revenue, balance sheet and financial ratios

SOCIETE NOUVELLE FERNANDES - TARNAUD is a French company founded 16 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in DESERTINES (03630), this company of category PME shows in 2025 a revenue of 3.3 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 NOUVELLE FERNANDES - TARNAUD (SIREN 520606385)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 301 360 € 3 181 085 € 3 809 726 € 2 854 830 € 2 045 975 € 1 593 063 € 2 290 091 € 1 464 617 € 1 311 399 € 1 306 535 €
Net income 151 644 € -3 891 € 186 482 € 130 054 € 44 676 € 27 176 € 122 558 € 139 995 € 127 654 € -30 317 €
EBITDA 234 461 € -1 886 € 244 017 € 137 284 € 106 727 € 94 545 € 213 924 € 147 448 € 108 251 € -58 770 €
Net margin 4.6% -0.1% 4.9% 4.6% 2.2% 1.7% 5.4% 9.6% 9.7% -2.3%

Revenue and income statement

In 2025, SOCIETE NOUVELLE FERNANDES - TARNAUD achieves revenue of 3.3 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +10.8%. Vs 2024: +4%. After deducting consumption (618 k€), gross margin stands at 2.7 M€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 234 k€, representing 7.1% of revenue. Positive scissor effect: EBITDA margin improves by +7.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 152 k€, i.e. 4.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 301 360 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 683 586 €

EBITDA (2025) ?
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

234 461 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

224 248 €

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

151 644 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.1%

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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 20%. 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 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

20.159%

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

31.81%

Cash flow / Revenue (2025) ?
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

4.392%

Repayment capacity (2025) ?
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

0.565

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

14.1%

Solvency indicators evolution
SOCIETE NOUVELLE FERNANDES - TARNAUD

Sector positioning

Debt ratio
20.16 2025
2023
2024
2025
Q1: 3.51
Med: 16.26
Q3: 46.64
Average -13 pts over 3 years

In 2025, the debt ratio of SOCIETE NOUVELLE FERNANDE... (20.16) 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
31.81% 2025
2023
2024
2025
Q1: 23.83%
Med: 44.23%
Q3: 60.71%
Average -29 pts over 3 years

In 2025, the financial autonomy of SOCIETE NOUVELLE FERNANDE... (31.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.56 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.27 years
Q3: 1.22 years
Average -14 pts over 3 years

In 2025, the repayment capacity of SOCIETE NOUVELLE FERNANDE... (0.56) 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 149.05. 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 3.0x. Financial charges are adequately covered by operations.

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

149.053

Interest coverage (2025) ?
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

2.96

Liquidity indicators evolution
SOCIETE NOUVELLE FERNANDES - TARNAUD

Sector positioning

Liquidity ratio
149.05 2025
2023
2024
2025
Q1: 157.58
Med: 219.08
Q3: 320.95
Watch -27 pts over 3 years

In 2025, the liquidity ratio of SOCIETE NOUVELLE FERNANDE... (149.05) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
2.96x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.52x
Q3: 3.5x
Good +10 pts over 3 years

In 2025, the interest coverage of SOCIETE NOUVELLE FERNANDE... (3.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 85 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. The company must finance 7 days of gap between collections and payments. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 73 days of revenue, i.e. 672 k€ to permanently finance. Over 2016-2025, WCR increased by +72%, requiring additional financing.

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

671 596 €

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

85 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

78 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

7 j

WCR in days of revenue (2025) ?
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

73 j

WCR and payment terms evolution
SOCIETE NOUVELLE FERNANDES - TARNAUD

Positioning of SOCIETE NOUVELLE FERNANDES - TARNAUD 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 NOUVELLE FERNANDES - TARNAUD is estimated at 588 296 € (range 210 697€ - 1 040 370€). With an EBITDA of 234 461€, 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 2025
88 tx
210k€ 588k€ 1040k€
588 296 € Range: 210 697€ - 1 040 370€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
234 461 € × 2.7x
Estimation 636 364 €
192 652€ - 1 101 375€
Revenue Multiple 30%
3 301 360 € × 0.18x
Estimation 599 730 €
275 951€ - 1 059 775€
Net Income Multiple 20%
151 644 € × 3.0x
Estimation 450 978 €
157 932€ - 858 752€

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 NOUVELLE FERNANDES - TARNAUD with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de peinture et vitrerie

Frequently asked questions about SOCIETE NOUVELLE FERNANDES - TARNAUD

What is the revenue of SOCIETE NOUVELLE FERNANDES - TARNAUD ?

The revenue of SOCIETE NOUVELLE FERNANDES - TARNAUD in 2025 is 3.3 M€.

Is SOCIETE NOUVELLE FERNANDES - TARNAUD profitable?

Yes, SOCIETE NOUVELLE FERNANDES - TARNAUD generated a net profit of 152 k€ in 2025.

Where is the headquarters of SOCIETE NOUVELLE FERNANDES - TARNAUD ?

The headquarters of SOCIETE NOUVELLE FERNANDES - TARNAUD is located in DESERTINES (03630), in the department Allier.

Where to find the tax return of SOCIETE NOUVELLE FERNANDES - TARNAUD ?

The tax return of SOCIETE NOUVELLE FERNANDES - TARNAUD 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 NOUVELLE FERNANDES - TARNAUD operate?

SOCIETE NOUVELLE FERNANDES - TARNAUD 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.