ENTREPRISE NORMANDE DE PLAQUISTERIE : revenue, balance sheet and financial ratios

ENTREPRISE NORMANDE DE PLAQUISTERIE is a French company founded 26 years ago, specialized in the sector Travaux de plâtrerie. Based in BRETTEVILLE-DU-GRAND-CAUX (76110), this company of category PME shows in 2024 a revenue of 2.3 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 - ENTREPRISE NORMANDE DE PLAQUISTERIE (SIREN 424202182)
Indicator 2024 2023 2022 2021
Revenue 2 284 924 € 2 280 067 € 2 350 061 € 1 371 705 €
Net income 51 675 € 61 780 € 30 462 € -42 841 €
EBITDA 37 655 € 47 483 € -2 663 € -54 407 €
Net margin 2.3% 2.7% 1.3% -3.1%

Revenue and income statement

In 2024, ENTREPRISE NORMANDE DE PLAQUISTERIE achieves revenue of 2.3 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +18.5%. Vs 2023: +0%. After deducting consumption (820 k€), gross margin stands at 1.5 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 38 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 52 k€, i.e. 2.3% 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

2 284 924 €

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

1 465 134 €

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

37 655 €

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

60 514 €

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

51 675 €

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

1.6%

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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 11%. 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 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

10.862%

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

32.901%

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

1.257%

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

1.27

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

10.7%

Solvency indicators evolution
ENTREPRISE NORMANDE DE PLAQUISTERIE

Sector positioning

Debt ratio
10.86 2024
2022
2023
2024
Q1: 0.38
Med: 14.82
Q3: 43.06
Good -8 pts over 3 years

In 2024, the debt ratio of ENTREPRISE NORMANDE DE PL... (10.86) 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
32.9% 2024
2022
2023
2024
Q1: 8.96%
Med: 33.57%
Q3: 53.73%
Average +8 pts over 3 years

In 2024, the financial autonomy of ENTREPRISE NORMANDE DE PL... (32.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.27 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 0.73 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of ENTREPRISE NORMANDE DE PL... (1.27) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 151.63. 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 21.9x. 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

151.628

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

21.944

Liquidity indicators evolution
ENTREPRISE NORMANDE DE PLAQUISTERIE

Sector positioning

Liquidity ratio
151.63 2024
2022
2023
2024
Q1: 146.35
Med: 209.49
Q3: 309.1
Average +6 pts over 3 years

In 2024, the liquidity ratio of ENTREPRISE NORMANDE DE PL... (151.63) 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.

Interest coverage
21.94x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.93x
Excellent +54 pts over 3 years

In 2024, the interest coverage of ENTREPRISE NORMANDE DE PL... (21.9x) 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: 84 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 44 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 92 days of revenue, i.e. 585 k€ to permanently finance. Over 2021-2024, WCR increased by +59%, 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

585 238 €

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

84 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

78 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

44 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

92 j

WCR and payment terms evolution
ENTREPRISE NORMANDE DE PLAQUISTERIE

Positioning of ENTREPRISE NORMANDE DE PLAQUISTERIE in its sector

Comparison with sector Travaux de plâtrerie

Valuation estimate

Based on 65 transactions of similar company sales in 2024, the value of ENTREPRISE NORMANDE DE PLAQUISTERIE is estimated at 162 619 € (range 82 265€ - 246 183€). With an EBITDA of 37 655€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.15x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
65 tx
82k€ 162k€ 246k€
162 619 € Range: 82 265€ - 246 183€
NAF 4 année 2024 Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
37 655 € × 1.6x
Estimation 58 411 €
36 239€ - 80 902€
Revenue Multiple 30%
2 284 924 € × 0.15x
Estimation 333 704 €
173 208€ - 435 649€
Net Income Multiple 20%
51 675 € × 3.2x
Estimation 166 515 €
60 915€ - 375 187€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 65 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 (Travaux de plâtrerie)

Compare ENTREPRISE NORMANDE DE PLAQUISTERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de plâtrerie

Frequently asked questions about ENTREPRISE NORMANDE DE PLAQUISTERIE

What is the revenue of ENTREPRISE NORMANDE DE PLAQUISTERIE ?

The revenue of ENTREPRISE NORMANDE DE PLAQUISTERIE in 2024 is 2.3 M€.

Is ENTREPRISE NORMANDE DE PLAQUISTERIE profitable?

Yes, ENTREPRISE NORMANDE DE PLAQUISTERIE generated a net profit of 52 k€ in 2024.

Where is the headquarters of ENTREPRISE NORMANDE DE PLAQUISTERIE ?

The headquarters of ENTREPRISE NORMANDE DE PLAQUISTERIE is located in BRETTEVILLE-DU-GRAND-CAUX (76110), in the department Seine-Maritime.

Where to find the tax return of ENTREPRISE NORMANDE DE PLAQUISTERIE ?

The tax return of ENTREPRISE NORMANDE DE PLAQUISTERIE 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 ENTREPRISE NORMANDE DE PLAQUISTERIE operate?

ENTREPRISE NORMANDE DE PLAQUISTERIE operates in the sector Travaux de plâtrerie (NAF code 43.31Z). See the 'Sector positioning' section above to compare the company with its competitors.