SIREN : 306044306
DEFIAL NORMIVAL is a French company founded 50 years ago, specialized in the sector Préparation industrielle de produits à base de viande. Based in LUNERAY (76810), this company of category ETI shows in 2024 a revenue of 62.5 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 62 492 783 € | 60 323 485 € | 57 491 355 € | 51 316 354 € | 50 908 635 € | 58 934 356 € | 53 592 674 € | 51 000 929 € | 50 914 563 € | 54 604 279 € |
| Net income | 998 821 € | 1 186 669 € | 1 448 076 € | 1 841 501 € | 1 085 979 € | 934 820 € | 685 875 € | 1 605 391 € | 1 690 254 € | 1 774 382 € |
| EBITDA | 2 421 886 € | 3 243 636 € | 3 638 114 € | 4 155 236 € | 2 791 270 € | 2 702 126 € | 1 535 164 € | 2 935 186 € | 3 355 525 € | 3 397 562 € |
| Net margin | 1.6% | 2.0% | 2.5% | 3.6% | 2.1% | 1.6% | 1.3% | 3.1% | 3.3% | 3.2% |
In 2024, DEFIAL NORMIVAL achieves revenue of 62.5 M€. Revenue is growing positively over 10 years (CAGR: +1.5%). Vs 2023: +4%. After deducting consumption (40.3 M€), gross margin stands at 22.1 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.4 M€, representing 3.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 999 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.
62 492 783 €
22 145 264 €
2 421 886 €
852 920 €
998 821 €
3.9%
The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 62%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
5.17%
61.658%
3.663%
0.131
18.0%
In 2024, the debt ratio of DEFIAL NORMIVAL (5.17) 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.
In 2024, the financial autonomy of DEFIAL NORMIVAL (61.7%) 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.
In 2024, the repayment capacity of DEFIAL NORMIVAL (0.13) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 201.15. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.
201.149
1.027
In 2024, the liquidity ratio of DEFIAL NORMIVAL (201.15) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of DEFIAL NORMIVAL (1.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Inventory turnover is 54 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 77 days of revenue, i.e. 13.4 M€ to permanently finance. Over 2015-2024, WCR increased by +36%, requiring additional financing.
13 448 447 €
35 j
35 j
54 j
77 j
Based on 108 transactions of similar company sales (all years), the value of DEFIAL NORMIVAL is estimated at 10 097 400 € (range 5 525 201€ - 20 500 410€). With an EBITDA of 2 421 886€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.26x (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.
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This estimate is based on the analysis of 108 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare DEFIAL NORMIVAL with other companies in the same sector:
Voir toutes les statistiques du secteur Préparation industrielle de produits à base de viande
The revenue of DEFIAL NORMIVAL in 2024 is 62.5 M€.
Yes, DEFIAL NORMIVAL generated a net profit of 999 k€ in 2024.
The headquarters of DEFIAL NORMIVAL is located in LUNERAY (76810), in the department Seine-Maritime.
The tax return of DEFIAL NORMIVAL 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).
DEFIAL NORMIVAL operates in the sector Préparation industrielle de produits à base de viande (NAF code 10.13A). See the 'Sector positioning' section above to compare the company with its competitors.