TECHNA NATUAL DISTRIBUTION : revenue, balance sheet and financial ratios

TECHNA NATUAL DISTRIBUTION is a French company founded 30 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in LES HAUTS-D'ANJOU (49330), this company of category ETI shows in 2024 a revenue of 4.2 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 - TECHNA NATUAL DISTRIBUTION (SIREN 401456744)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 4 152 635 € 4 596 710 € 4 466 249 € 5 142 070 € 4 998 818 € 4 844 431 € 4 601 942 € 4 585 190 €
Net income 170 638 € 170 294 € 82 998 € 30 203 € 213 478 € 102 295 € 72 956 € -22 308 €
EBITDA 248 133 € 267 516 € -15 621 € 80 212 € 256 612 € 90 704 € 62 368 € -43 532 €
Net margin 4.1% 3.7% 1.9% 0.6% 4.3% 2.1% 1.6% -0.5%

Revenue and income statement

In 2024, TECHNA NATUAL DISTRIBUTION achieves revenue of 4.2 M€. Activity remains stable over the period (CAGR: -1.2%). Slight decline of -10% vs 2023. After deducting consumption (0 €), gross margin stands at 4.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 248 k€, representing 6.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 171 k€, i.e. 4.1% 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

4 152 635 €

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

4 152 635 €

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

248 133 €

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

244 679 €

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

170 638 €

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

6.0%

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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 0%. 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 26%. The balance between equity and debt is satisfactory. Cash flow represents 3.6% 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

0.0%

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

25.989%

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

3.636%

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

0.0

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

25.5%

Solvency indicators evolution
TECHNA NATUAL DISTRIBUTION

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 5.8
Q3: 35.12
Excellent -50 pts over 3 years

In 2024, the debt ratio of TECHNA NATUAL DISTRIBUTION (0.00) 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
25.99% 2024
2022
2023
2024
Q1: 15.09%
Med: 44.33%
Q3: 67.75%
Average +9 pts over 3 years

In 2024, the financial autonomy of TECHNA NATUAL DISTRIBUTION (26.0%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.85 years
Excellent

In 2024, the repayment capacity of TECHNA NATUAL DISTRIBUTION (0.00) 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 133.32. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

133.32

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

0.04

Liquidity indicators evolution
TECHNA NATUAL DISTRIBUTION

Sector positioning

Liquidity ratio
133.32 2024
2022
2023
2024
Q1: 144.96
Med: 248.4
Q3: 435.6
Watch

In 2024, the liquidity ratio of TECHNA NATUAL DISTRIBUTION (133.32) 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
0.04x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.0x
Good +26 pts over 3 years

In 2024, the interest coverage of TECHNA NATUAL DISTRIBUTION (0.0x) 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: 125 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The gap of 97 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 39 days of revenue, i.e. 455 k€ to permanently finance. Over 2016-2024, WCR increased by +50%, 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

454 797 €

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

125 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

28 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

0 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

39 j

WCR and payment terms evolution
TECHNA NATUAL DISTRIBUTION

Positioning of TECHNA NATUAL DISTRIBUTION in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of TECHNA NATUAL DISTRIBUTION is estimated at 677 394 € (range 353 542€ - 1 711 356€). With an EBITDA of 248 133€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.32x (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
50 tx
353k€ 677k€ 1711k€
677 394 € Range: 353 542€ - 1 711 356€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
248 133 € × 1.8x
Estimation 451 098 €
235 035€ - 1 532 513€
Revenue Multiple 30%
4 152 635 € × 0.32x
Estimation 1 323 643 €
659 495€ - 2 523 897€
Net Income Multiple 20%
170 638 € × 1.6x
Estimation 273 761 €
190 884€ - 939 656€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare TECHNA NATUAL DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about TECHNA NATUAL DISTRIBUTION

What is the revenue of TECHNA NATUAL DISTRIBUTION ?

The revenue of TECHNA NATUAL DISTRIBUTION in 2024 is 4.2 M€.

Is TECHNA NATUAL DISTRIBUTION profitable?

Yes, TECHNA NATUAL DISTRIBUTION generated a net profit of 171 k€ in 2024.

Where is the headquarters of TECHNA NATUAL DISTRIBUTION ?

The headquarters of TECHNA NATUAL DISTRIBUTION is located in LES HAUTS-D'ANJOU (49330), in the department Maine-et-Loire.

Where to find the tax return of TECHNA NATUAL DISTRIBUTION ?

The tax return of TECHNA NATUAL DISTRIBUTION 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 TECHNA NATUAL DISTRIBUTION operate?

TECHNA NATUAL DISTRIBUTION operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.