GRAHAM PACKAGING NORMANDY : revenue, balance sheet and financial ratios

GRAHAM PACKAGING NORMANDY is a French company founded 24 years ago, specialized in the sector Fabrication d'emballages en matières plastiques. Based in RUEIL-MALMAISON (92500), this company of category PME shows in 2024 a revenue of 6.1 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 - GRAHAM PACKAGING NORMANDY (SIREN 442024204)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 082 853 € 6 615 618 € 6 420 003 € 5 484 267 € 4 975 382 € 5 036 847 € 4 893 452 € 4 758 617 € 4 791 615 €
Net income 502 926 € 514 543 € 542 875 € 251 268 € 235 841 € 282 135 € 343 607 € 278 195 € 390 340 €
EBITDA 957 268 € 1 053 666 € 1 140 124 € 751 849 € 715 386 € 775 196 € 819 314 € 694 758 € 883 485 €
Net margin 8.3% 7.8% 8.5% 4.6% 4.7% 5.6% 7.0% 5.8% 8.1%

Revenue and income statement

In 2024, GRAHAM PACKAGING NORMANDY achieves revenue of 6.1 M€. Revenue is growing positively over 9 years (CAGR: +3.0%). Slight decline of -8% vs 2023. After deducting consumption (3.4 M€), gross margin stands at 2.7 M€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 957 k€, representing 15.7% of 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 503 k€, i.e. 8.3% 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

6 082 853 €

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

2 708 466 €

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

957 268 €

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

600 061 €

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

502 926 €

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

15.7%

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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 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 14.1% 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

58.391%

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

14.14%

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

11.3%

Solvency indicators evolution
GRAHAM PACKAGING NORMANDY

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.81
Med: 21.34
Q3: 62.69
Excellent

In 2024, the debt ratio of GRAHAM PACKAGING NORMANDY (0.00) 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
58.39% 2024
2022
2023
2024
Q1: 34.69%
Med: 51.42%
Q3: 66.21%
Good

In 2024, the financial autonomy of GRAHAM PACKAGING NORMANDY (58.4%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.67 years
Q3: 2.23 years
Excellent

In 2024, the repayment capacity of GRAHAM PACKAGING NORMANDY (0.00) 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 214.76. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

214.76

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

0.066

Liquidity indicators evolution
GRAHAM PACKAGING NORMANDY

Sector positioning

Liquidity ratio
214.76 2024
2022
2023
2024
Q1: 149.84
Med: 223.59
Q3: 339.99
Average +12 pts over 3 years

In 2024, the liquidity ratio of GRAHAM PACKAGING NORMANDY (214.76) 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
0.07x 2024
2022
2023
2024
Q1: 0.29x
Med: 3.95x
Q3: 10.02x
Average

In 2024, the interest coverage of GRAHAM PACKAGING NORMANDY (0.1x) 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: 81 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The gap of 33 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 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 211 days of revenue, i.e. 3.6 M€ to permanently finance. Over 2016-2024, WCR increased by +185%, 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

3 561 450 €

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

81 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

48 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

30 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

211 j

WCR and payment terms evolution
GRAHAM PACKAGING NORMANDY

Positioning of GRAHAM PACKAGING NORMANDY in its sector

Comparison with sector Fabrication d'emballages en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of GRAHAM PACKAGING NORMANDY is estimated at 1 150 043 € (range 472 734€ - 2 524 625€). With an EBITDA of 957 268€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.20x (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
76 tx
472k€ 1150k€ 2524k€
1 150 043 € Range: 472 734€ - 2 524 625€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
957 268 € × 1.3x
Estimation 1 208 908 €
482 215€ - 2 684 046€
Revenue Multiple 30%
6 082 853 € × 0.20x
Estimation 1 237 538 €
591 604€ - 1 665 422€
Net Income Multiple 20%
502 926 € × 1.7x
Estimation 871 637 €
270 728€ - 3 414 877€
How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication d'emballages en matières plastiques)

Compare GRAHAM PACKAGING NORMANDY with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en matières plastiques

Frequently asked questions about GRAHAM PACKAGING NORMANDY

What is the revenue of GRAHAM PACKAGING NORMANDY ?

The revenue of GRAHAM PACKAGING NORMANDY in 2024 is 6.1 M€.

Is GRAHAM PACKAGING NORMANDY profitable?

Yes, GRAHAM PACKAGING NORMANDY generated a net profit of 503 k€ in 2024.

Where is the headquarters of GRAHAM PACKAGING NORMANDY ?

The headquarters of GRAHAM PACKAGING NORMANDY is located in RUEIL-MALMAISON (92500), in the department Hauts-de-Seine.

Where to find the tax return of GRAHAM PACKAGING NORMANDY ?

The tax return of GRAHAM PACKAGING NORMANDY 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 GRAHAM PACKAGING NORMANDY operate?

GRAHAM PACKAGING NORMANDY operates in the sector Fabrication d'emballages en matières plastiques (NAF code 22.22Z). See the 'Sector positioning' section above to compare the company with its competitors.