EXPLOITATION NORALU : revenue, balance sheet and financial ratios

EXPLOITATION NORALU is a French company founded 34 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in BRUYERES-ET-MONTBERAULT (02860), this company of category PME shows in 2025 a revenue of 3.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - EXPLOITATION NORALU (SIREN 384010294)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 3 793 650 € 4 390 453 € 4 230 806 € 3 143 826 € 4 097 982 € 3 447 101 € 2 116 990 € 2 208 480 € 2 320 957 €
Net income 131 028 € 225 855 € 87 675 € -178 377 € 50 325 € 41 918 € -161 523 € -105 425 € -314 936 €
EBITDA 149 146 € 242 892 € -44 863 € -113 183 € 98 797 € 74 379 € -134 186 € -105 033 € -317 193 €
Net margin 3.5% 5.1% 2.1% -5.7% 1.2% 1.2% -7.6% -4.8% -13.6%

Revenue and income statement

In 2025, EXPLOITATION NORALU achieves revenue of 3.8 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.3%. Significant drop of -14% vs 2024. After deducting consumption (1.5 M€), gross margin stands at 2.3 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 149 k€, representing 3.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 131 k€, i.e. 3.5% 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

3 793 650 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 256 386 €

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

149 146 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

143 618 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

131 028 €

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

3.9%

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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 3%. 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 64%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

2.853%

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

63.667%

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

3.605%

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

0.267

Asset age ratio (2025) ?
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

11.2%

Solvency indicators evolution
EXPLOITATION NORALU

Sector positioning

Debt ratio
2.85 2025
2023
2024
2025
Q1: 4.19
Med: 16.06
Q3: 36.01
Excellent -25 pts over 3 years

In 2025, the debt ratio of EXPLOITATION NORALU (2.85) 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.

Financial autonomy
63.67% 2025
2023
2024
2025
Q1: 31.82%
Med: 48.6%
Q3: 62.94%
Excellent +16 pts over 3 years

In 2025, the financial autonomy of EXPLOITATION NORALU (63.7%) 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
0.27 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.46 years
Q3: 1.44 years
Good +15 pts over 3 years

In 2025, the repayment capacity of EXPLOITATION NORALU (0.27) 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 251.50. 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 9.6x. Operating income very largely covers interest expenses: high safety margin.

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

251.501

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

9.58

Liquidity indicators evolution
EXPLOITATION NORALU

Sector positioning

Liquidity ratio
251.5 2025
2023
2024
2025
Q1: 169.06
Med: 226.21
Q3: 323.06
Good +14 pts over 3 years

In 2025, the liquidity ratio of EXPLOITATION NORALU (251.50) 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
9.58x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.15x
Q3: 4.05x
Excellent +52 pts over 3 years

In 2025, the interest coverage of EXPLOITATION NORALU (9.6x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 40 days of revenue, i.e. 424 k€ to permanently finance. Notable WCR improvement over the period (-36%), freeing up cash.

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

424 471 €

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

44 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

46 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

13 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

40 j

WCR and payment terms evolution
EXPLOITATION NORALU

Positioning of EXPLOITATION NORALU in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions). This range of 248 316€ to 858 961€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
248k€ 545k€ 858k€
545 924 € Range: 248 316€ - 858 961€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 21 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 menuiserie métallique et serrurerie)

Compare EXPLOITATION NORALU with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about EXPLOITATION NORALU

What is the revenue of EXPLOITATION NORALU ?

The revenue of EXPLOITATION NORALU in 2025 is 3.8 M€.

Is EXPLOITATION NORALU profitable?

Yes, EXPLOITATION NORALU generated a net profit of 131 k€ in 2025.

Where is the headquarters of EXPLOITATION NORALU ?

The headquarters of EXPLOITATION NORALU is located in BRUYERES-ET-MONTBERAULT (02860), in the department Aisne.

Where to find the tax return of EXPLOITATION NORALU ?

The tax return of EXPLOITATION NORALU 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 EXPLOITATION NORALU operate?

EXPLOITATION NORALU operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.