ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE : revenue, balance sheet and financial ratios

ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE is a French company founded 26 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75008), this company of category GE shows in 2024 a revenue of 725 k€. 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 - ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE (SIREN 428772883)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 725 062 € 532 177 € 542 030 € 566 993 € 569 453 € 474 586 € 446 777 € 262 442 €
Net income 232 725 € -113 692 € -53 271 € -111 508 € -8 050 € -28 077 € 41 597 € 168 457 €
EBITDA 549 634 € 418 370 € 475 040 € 419 929 € 429 253 € 371 976 € 320 318 € 121 664 €
Net margin 32.1% -21.4% -9.8% -19.7% -1.4% -5.9% 9.3% 64.2%

Revenue and income statement

In 2024, ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE achieves revenue of 725 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.5%. Vs 2022, growth of +36% (532 k€ -> 725 k€). After deducting consumption (0 €), gross margin stands at 725 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 550 k€, representing 75.8% of revenue. Warning negative scissor effect: despite revenue change (+36%), EBITDA varies by +31%, reducing margin by 2.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 233 k€, i.e. 32.1% 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

725 062 €

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

725 062 €

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

549 634 €

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

102 391 €

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

232 725 €

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

75.8%

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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 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 91.7% 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

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

97.796%

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

91.716%

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

24.7%

Solvency indicators evolution
ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE

Sector positioning

Debt ratio
0.0 2024
2021
2022
2024
Q1: -20.62
Med: 5.98
Q3: 146.83
Good +17 pts over 3 years

In 2024, the debt ratio of ENTREPOTS FRIGORIQUES DE ... (0.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
97.8% 2024
2021
2022
2024
Q1: 0.04%
Med: 27.47%
Q3: 73.82%
Excellent

In 2024, the financial autonomy of ENTREPOTS FRIGORIQUES DE ... (97.8%) 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
0.0 years 2024
2021
2022
2024
Q1: -0.02 years
Med: 0.65 years
Q3: 10.57 years
Good

In 2024, the repayment capacity of ENTREPOTS FRIGORIQUES DE ... (0.00) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2885.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

2885.846

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

0.0

Liquidity indicators evolution
ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE

Sector positioning

Liquidity ratio
2885.85 2024
2021
2022
2024
Q1: 83.33
Med: 307.99
Q3: 1318.25
Excellent

In 2024, the liquidity ratio of ENTREPOTS FRIGORIQUES DE ... (2885.85) 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
0.0x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.04x
Average

In 2024, the interest coverage of ENTREPOTS FRIGORIQUES DE ... (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 219 days. Excellent situation: suppliers finance 192 days of the operating cycle (retail model). Overall, WCR represents 1589 days of revenue, i.e. 3.2 M€ to permanently finance. Over 2016-2024, WCR increased by +29%, 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

3 200 888 €

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

27 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

219 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

1589 j

WCR and payment terms evolution
ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE

Positioning of ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE is estimated at 2 031 557 € (range 569 775€ - 3 649 435€). With an EBITDA of 549 634€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
569k€ 2031k€ 3649k€
2 031 557 € Range: 569 775€ - 3 649 435€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
549 634 € × 5.6x
Estimation 3 077 856 €
814 729€ - 5 493 593€
Revenue Multiple 30%
725 062 € × 0.81x
Estimation 584 855 €
223 492€ - 1 090 612€
Net Income Multiple 20%
232 725 € × 6.8x
Estimation 1 585 865 €
476 819€ - 2 877 279€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE

What is the revenue of ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE ?

The revenue of ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE in 2024 is 725 k€.

Is ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE profitable?

Yes, ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE generated a net profit of 233 k€ in 2024.

Where is the headquarters of ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE ?

The headquarters of ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE is located in PARIS (75008), in the department Paris.

Where to find the tax return of ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE ?

The tax return of ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE 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 ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE operate?

ENTREPOTS FRIGORIQUES DE NORMANDIE LOIRE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.