Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1991-04-20 (35 years)Status: ActiveBusiness sector: Édition de livresLocation: PARIS (75006), Paris
EDITIONS NORMA : revenue, balance sheet and financial ratios
EDITIONS NORMA is a French company
founded 35 years ago,
specialized in the sector Édition de livres.
Based in PARIS (75006),
this company of category PME
shows in 2025 a revenue of 1.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - EDITIONS NORMA (SIREN 381967017)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
1 056 001 €
1 112 597 €
877 553 €
551 500 €
467 176 €
748 141 €
435 392 €
582 237 €
626 195 €
572 055 €
Net income
47 086 €
71 631 €
5 653 €
52 994 €
1 219 €
1 421 €
264 €
4 831 €
11 878 €
8 892 €
EBITDA
-24 430 €
161 621 €
153 136 €
98 003 €
108 849 €
149 454 €
-6 553 €
-64 660 €
271 741 €
216 770 €
Net margin
4.5%
6.4%
0.6%
9.6%
0.3%
0.2%
0.1%
0.8%
1.9%
1.6%
Revenue and income statement
In 2025, EDITIONS NORMA achieves revenue of 1.1 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.0%. Slight decline of -5% vs 2024. After deducting consumption (0 €), gross margin stands at 1.1 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 -24 k€, representing -2.3% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -115%, reducing margin by 16.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 4.5% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 056 001 €
Gross margin (2025)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 056 001 €
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
-24 430 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
68 178 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
47 086 €
EBITDA margin (2025)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-2.2%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory.
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
61.245%
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
23.867%
Cash flow / Revenue (2025)
?
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
-8.39%
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
-1.711
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
244.779
221.915
195.95
171.243
144.396
208.534
43.292
62.109
37.118
61.245
Financial autonomy
16.77
16.407
20.254
21.374
22.112
20.469
24.533
19.117
25.156
23.867
Repayment capacity
2.327
1.513
-2.049
-51.666
2.686
22.752
2.098
2.1
1.323
-1.711
Cash flow / Revenue
20.921%
29.305%
-21.115%
-0.967%
9.645%
2.466%
6.689%
6.476%
6.789%
-8.39%
Sector positioning
Debt ratio
61.242025
2023
2024
2025
Q1: 0.0
Med: 1.39
Q3: 20.32
Watch
In 2025, the debt ratio of EDITIONS NORMA (61.24) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
23.87%2025
2023
2024
2025
Q1: 0.36%
Med: 16.09%
Q3: 63.05%
Good+10 pts over 3 years
In 2025, the financial autonomy of EDITIONS NORMA (23.9%) 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
-1.71 years2025
2023
2024
2025
Q1: -0.0 years
Med: 0.0 years
Q3: 0.02 years
Excellent-52 pts over 3 years
In 2025, the repayment capacity of EDITIONS NORMA (-1.71) 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 419.99. 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
419.987
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
-0.291
Liquidity indicators evolution EDITIONS NORMA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
343.522
310.673
357.252
408.278
373.095
546.405
376.253
471.086
277.064
419.987
Interest coverage
0.0
0.008
0.0
-0.031
0.0
0.0
0.282
0.631
2.003
-0.291
Sector positioning
Liquidity ratio
419.992025
2023
2024
2025
Q1: 144.89
Med: 267.87
Q3: 433.4
Good
In 2025, the liquidity ratio of EDITIONS NORMA (419.99) 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
-0.29x2025
2023
2024
2025
Q1: -0.06x
Med: 0.0x
Q3: 0.0x
Average-50 pts over 3 years
In 2025, the interest coverage of EDITIONS NORMA (-0.3x) 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: 136 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. The gap of 57 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 521 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 213 days of revenue, i.e. 626 k€ to permanently finance. Over 2016-2025, WCR increased by +107%, requiring additional financing.
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
626 177 €
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
136 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
521 j
WCR in days of revenue (2025)
?
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
213 j
WCR and payment terms evolution EDITIONS NORMA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
301 810 €
482 583 €
472 590 €
388 370 €
227 353 €
220 180 €
263 672 €
435 960 €
484 503 €
626 177 €
Inventory turnover (days)
790
839
821
1085
633
1027
946
696
550
521
Customer payment term (days)
104
184
131
144
59
92
131
133
110
136
Supplier payment term (days)
53
75
89
87
58
55
78
53
67
79
Positioning of EDITIONS NORMA in its sector
Comparison with sector Édition de livres
Valuation estimate
Based on 104 transactions of similar company sales
(all years),
the value of EDITIONS NORMA is estimated at
237 941 €
(range 96 473€ - 448 066€).
The price/revenue ratio is 0.24x
(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.
Estimated enterprise value2025
104 transactions
96k€237k€448k€
237 941 €Range: 96 473€ - 448 066€
NAF 4 all-time
Aggregated at NAF sub-class level
Valuation detail by method
Ajustez les pondérations selon votre analyse
Revenue Multiple30%
1 056 001 €×0.24x
Estimation257 818 €
127 261€ - 484 355€
Net Income Multiple20%
47 086 €×4.4x
Estimation208 128 €
50 292€ - 393 635€
How is this estimate calculated?
This estimate is based on the analysis of 104 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 (Édition de livres)
Compare EDITIONS NORMA with other companies in the same sector:
Yes, EDITIONS NORMA generated a net profit of 47 k€ in 2025.
Where is the headquarters of EDITIONS NORMA ?
The headquarters of EDITIONS NORMA is located in PARIS (75006), in the department Paris.
Where to find the tax return of EDITIONS NORMA ?
The tax return of EDITIONS NORMA 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 EDITIONS NORMA operate?
EDITIONS NORMA operates in the sector Édition de livres (NAF code 58.11Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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