AT DUCHESNE BOSSIERE NORMAND : revenue, balance sheet and financial ratios

AT DUCHESNE BOSSIERE NORMAND is a French company founded 69 years ago, specialized in the sector Activités des sociétés holding. Based in LE HAVRE (76600), this company of category PME shows in 2024 a revenue of 1.8 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 - AT DUCHESNE BOSSIERE NORMAND (SIREN 357503838)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 788 576 € 1 333 738 € 1 187 795 € 1 142 778 € 1 241 955 € 1 154 293 € 1 017 477 € 914 996 € 882 779 €
Net income 994 844 € 2 143 752 € 511 256 € 134 201 € 3 552 322 € 1 531 919 € 31 258 110 € 802 202 € 971 551 €
EBITDA 970 612 € 506 920 € 468 731 € 393 106 € 615 487 € 507 221 € 265 983 € 230 879 € 405 475 €
Net margin 55.6% 160.7% 43.0% 11.7% 286.0% 132.7% 3072.1% 87.7% 110.1%

Revenue and income statement

In 2024, AT DUCHESNE BOSSIERE NORMAND achieves revenue of 1.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.2%. Vs 2023, growth of +34% (1.3 M€ -> 1.8 M€). After deducting consumption (0 €), gross margin stands at 1.8 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 971 k€, representing 54.3% of revenue. Positive scissor effect: EBITDA margin improves by +16.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 995 k€, i.e. 55.6% 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

1 788 576 €

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

1 788 576 €

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

970 612 €

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

321 755 €

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

994 844 €

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

54.3%

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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 21%. 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 79%. 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 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 92.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

21.024%

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

78.681%

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

92.669%

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

2.82

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

73.9%

Solvency indicators evolution
AT DUCHESNE BOSSIERE NORMAND

Sector positioning

Debt ratio
21.02 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +7 pts over 3 years

In 2024, the debt ratio of AT DUCHESNE BOSSIERE NORMAND (21.02) 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
78.68% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good

In 2024, the financial autonomy of AT DUCHESNE BOSSIERE NORMAND (78.7%) 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
2.82 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of AT DUCHESNE BOSSIERE NORMAND (2.82) 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 1064.87. 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 27.0x. Operating income very largely covers interest expenses: high safety margin.

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

1064.871

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

26.977

Liquidity indicators evolution
AT DUCHESNE BOSSIERE NORMAND

Sector positioning

Liquidity ratio
1064.87 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Good -18 pts over 3 years

In 2024, the liquidity ratio of AT DUCHESNE BOSSIERE NORMAND (1064.87) 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
26.98x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of AT DUCHESNE BOSSIERE NORMAND (27.0x) 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: 102 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 509 days. Excellent situation: suppliers finance 407 days of the operating cycle (retail model). Overall, WCR represents 123 days of revenue, i.e. 612 k€ to permanently finance. Over 2016-2024, WCR increased by +53%, 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

612 301 €

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

102 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

509 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

123 j

WCR and payment terms evolution
AT DUCHESNE BOSSIERE NORMAND

Positioning of AT DUCHESNE BOSSIERE NORMAND in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of AT DUCHESNE BOSSIERE NORMAND is estimated at 2 953 272 € (range 779 076€ - 5 905 895€). With an EBITDA of 970 612€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
779k€ 2953k€ 5905k€
2 953 272 € Range: 779 076€ - 5 905 895€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
970 612 € × 4.8x
Estimation 4 693 734 €
794 534€ - 8 088 674€
Revenue Multiple 30%
1 788 576 € × 0.59x
Estimation 1 053 063 €
655 138€ - 1 251 893€
Net Income Multiple 20%
994 844 € × 1.5x
Estimation 1 452 434 €
926 338€ - 7 429 954€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare AT DUCHESNE BOSSIERE NORMAND with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about AT DUCHESNE BOSSIERE NORMAND

What is the revenue of AT DUCHESNE BOSSIERE NORMAND ?

The revenue of AT DUCHESNE BOSSIERE NORMAND in 2024 is 1.8 M€.

Is AT DUCHESNE BOSSIERE NORMAND profitable?

Yes, AT DUCHESNE BOSSIERE NORMAND generated a net profit of 995 k€ in 2024.

Where is the headquarters of AT DUCHESNE BOSSIERE NORMAND ?

The headquarters of AT DUCHESNE BOSSIERE NORMAND is located in LE HAVRE (76600), in the department Seine-Maritime.

Where to find the tax return of AT DUCHESNE BOSSIERE NORMAND ?

The tax return of AT DUCHESNE BOSSIERE NORMAND 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 AT DUCHESNE BOSSIERE NORMAND operate?

AT DUCHESNE BOSSIERE NORMAND operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.