ST NICOLAS GOURMET : revenue, balance sheet and financial ratios

ST NICOLAS GOURMET is a French company founded 29 years ago, specialized in the sector Fabrication industrielle de pain et de pâtisserie fraîche. Based in FONTAINE-LES-DIJON (21121), this company of category GE shows in 2024 a revenue of 2.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ST NICOLAS GOURMET (SIREN 411120389)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 814 283 € 2 773 055 € 2 688 656 € 2 564 052 € 2 412 614 € 2 894 021 € N/C 3 200 751 € 3 160 670 €
Net income -192 571 € -153 702 € -47 945 € 32 757 € 1 351 € -70 235 € 5 631 € 131 994 € 94 064 €
EBITDA -143 195 € -311 287 € -58 942 € -130 886 € -307 804 € -35 936 € N/C 134 566 € 169 201 €
Net margin -6.8% -5.5% -1.8% 1.3% 0.1% -2.4% N/C 4.1% 3.0%

Revenue and income statement

In 2024, ST NICOLAS GOURMET achieves revenue of 2.8 M€. Activity remains stable over the period (CAGR: -1.4%). Vs 2023: +1%. After deducting consumption (942 k€), gross margin stands at 1.9 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -143 k€, representing -5.1% of revenue. Positive scissor effect: EBITDA margin improves by +6.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -193 k€ (-6.8% of revenue), which will impact equity.

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

2 814 283 €

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

1 872 759 €

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

-143 195 €

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

-180 221 €

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

-192 571 €

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

-5.1%

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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 -317%. 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 -20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-316.809%

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

-20.008%

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

-5.296%

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

-6.498

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

40.6%

Solvency indicators evolution
ST NICOLAS GOURMET

Sector positioning

Debt ratio
-316.81 2024
2022
2023
2024
Q1: 0.01
Med: 31.43
Q3: 103.18
Excellent

In 2024, the debt ratio of ST NICOLAS GOURMET (-316.81) 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
-20.01% 2024
2022
2023
2024
Q1: 10.05%
Med: 32.57%
Q3: 56.13%
Average

In 2024, the financial autonomy of ST NICOLAS GOURMET (-20.0%) 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
-6.5 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.16 years
Q3: 2.48 years
Excellent -16 pts over 3 years

In 2024, the repayment capacity of ST NICOLAS GOURMET (-6.50) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 78.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

78.54

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

-11.388

Liquidity indicators evolution
ST NICOLAS GOURMET

Sector positioning

Liquidity ratio
78.54 2024
2022
2023
2024
Q1: 103.03
Med: 152.34
Q3: 235.38
Watch

In 2024, the liquidity ratio of ST NICOLAS GOURMET (78.54) 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
-11.39x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.79x
Q3: 5.96x
Watch

In 2024, the interest coverage of ST NICOLAS GOURMET (-11.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 129 days. Excellent situation: suppliers finance 105 days of the operating cycle (retail model). Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 48 days of revenue, i.e. 372 k€ to permanently finance. Over 2016-2024, WCR increased by +914%, requiring additional financing.

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

371 598 €

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

24 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

129 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

12 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

48 j

WCR and payment terms evolution
ST NICOLAS GOURMET

Positioning of ST NICOLAS GOURMET in its sector

Comparison with sector Fabrication industrielle de pain et de pâtisserie fraîche

Valuation estimate

Based on 203 transactions of similar company sales in 2024, the value of ST NICOLAS GOURMET is estimated at 1 561 018 € (range 974 990€ - 2 077 978€). The price/revenue ratio is 0.55x (in line with sector norms). 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 2024
203 transactions
974k€ 1561k€ 2077k€
1 561 018 € Range: 974 990€ - 2 077 978€
NAF 5 année 2024

Valuation method used

Revenue Multiple
2 814 283 € × 0.55x = 1 561 019 €
Range: 974 991€ - 2 077 978€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 203 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 ST NICOLAS GOURMET 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 ST NICOLAS GOURMET

What is the revenue of ST NICOLAS GOURMET ?

The revenue of ST NICOLAS GOURMET in 2024 is 2.8 M€.

Is ST NICOLAS GOURMET profitable?

ST NICOLAS GOURMET recorded a net loss in 2024.

Where is the headquarters of ST NICOLAS GOURMET ?

The headquarters of ST NICOLAS GOURMET is located in FONTAINE-LES-DIJON (21121), in the department Cote-d'Or.

Where to find the tax return of ST NICOLAS GOURMET ?

The tax return of ST NICOLAS GOURMET 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 ST NICOLAS GOURMET operate?

ST NICOLAS GOURMET 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.