ARTISANS BAS NORMANDS : revenue, balance sheet and financial ratios

ARTISANS BAS NORMANDS is a French company founded 11 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in LES MONTS D'AUNAY (14260), this company of category PME shows in 2022 a revenue of 3 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - ARTISANS BAS NORMANDS (SIREN 811224187)
Indicator 2025 2024 2023 2022 2021 2020
Revenue N/C N/C N/C 3 199 € 10 029 € 25 489 €
Net income 76 956 € 58 574 € 74 881 € 44 316 € -6 453 € -4 255 €
EBITDA -3 158 € -3 882 € -3 155 € -2 461 € -3 862 € -2 807 €
Net margin N/C N/C N/C 1385.3% -64.3% -16.7%

Revenue and income statement

In 2025, ARTISANS BAS NORMANDS generates positive net income of 77 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

-3 158 €

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

-3 266 €

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

76 956 €

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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 23%. 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 81%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

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

22.713%

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

81.299%

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

0.756

Solvency indicators evolution
ARTISANS BAS NORMANDS

Sector positioning

Debt ratio
22.71 2025
2023
2024
2025
Q1: 0.0
Med: 7.56
Q3: 53.6
Average -17 pts over 3 years

In 2025, the debt ratio of ARTISANS BAS NORMANDS (22.71) 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
81.3% 2025
2023
2024
2025
Q1: 10.23%
Med: 44.01%
Q3: 75.13%
Excellent +13 pts over 3 years

In 2025, the financial autonomy of ARTISANS BAS NORMANDS (81.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.76 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.04 years
Q3: 2.08 years
Average -16 pts over 3 years

In 2025, the repayment capacity of ARTISANS BAS NORMANDS (0.76) 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 14842.03. 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

14842.027

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

-70.203

Liquidity indicators evolution
ARTISANS BAS NORMANDS

Sector positioning

Liquidity ratio
14842.03 2025
2023
2024
2025
Q1: 119.63
Med: 260.88
Q3: 749.74
Excellent

In 2025, the liquidity ratio of ARTISANS BAS NORMANDS (14842.03) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-70.2x 2025
2023
2024
2025
Q1: -1.52x
Med: 0.0x
Q3: 3.47x
Average

In 2025, the interest coverage of ARTISANS BAS NORMANDS (-70.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. Excellent situation: suppliers finance 79 days of the operating cycle (retail model).

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

79 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
ARTISANS BAS NORMANDS

Positioning of ARTISANS BAS NORMANDS in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of ARTISANS BAS NORMANDS is estimated at 255 125 € (range 76 323€ - 751 156€). 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
131 transactions
76k€ 255k€ 751k€
255 125 € Range: 76 323€ - 751 156€
NAF 5 all-time

Valuation method used

Net Income Multiple
76 956 € × 3.3x = 255 125 €
Range: 76 323€ - 751 157€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare ARTISANS BAS NORMANDS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about ARTISANS BAS NORMANDS

What is the revenue of ARTISANS BAS NORMANDS ?

The revenue of ARTISANS BAS NORMANDS in 2022 is 3 k€.

Is ARTISANS BAS NORMANDS profitable?

Yes, ARTISANS BAS NORMANDS generated a net profit of 77 k€ in 2025.

Where is the headquarters of ARTISANS BAS NORMANDS ?

The headquarters of ARTISANS BAS NORMANDS is located in LES MONTS D'AUNAY (14260), in the department Calvados.

Where to find the tax return of ARTISANS BAS NORMANDS ?

The tax return of ARTISANS BAS NORMANDS 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 ARTISANS BAS NORMANDS operate?

ARTISANS BAS NORMANDS operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.