Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

GROUPE NORMANDY DISTRIBUTION : revenue, balance sheet and financial ratios

GROUPE NORMANDY DISTRIBUTION is a French company founded 9 years ago, specialized in the sector Activités des sièges sociaux. Based in SANDOUVILLE (76430), this company of category PME shows in 2021 a revenue of 57 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 - GROUPE NORMANDY DISTRIBUTION (SIREN 822228862)
Indicator 2021 2020 2019 2018 2017
Revenue 57 204 € N/C N/C N/C N/C
Net income -379 333 € 9 479 € 26 767 € 146 520 € -44 796 €
EBITDA 26 785 € -50 495 € -11 683 € -9 416 € -36 363 €
Net margin -663.1% N/C N/C N/C N/C

Revenue and income statement

In 2021, GROUPE NORMANDY DISTRIBUTION achieves revenue of 57 k€. After deducting consumption (0 €), gross margin stands at 57 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 27 k€, representing 46.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -379 k€ (-663.1% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

57 204 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

57 204 €

EBITDA (2021) ?
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

26 785 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-17 020 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-379 333 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

46.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 551%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 33.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 62.0% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

550.791%

Financial autonomy (2021) ?
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

14.298%

Cash flow / Revenue (2021) ?
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

62.008%

Repayment capacity (2021) ?
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

33.388

Asset age ratio (2021) ?
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

88.2%

Solvency indicators evolution
GROUPE NORMANDY DISTRIBUTION

Sector positioning

Debt ratio
550.79 2021
2019
2020
2021
Q1: 0.59
Med: 25.95
Q3: 117.77
Average +15 pts over 3 years

In 2021, the debt ratio of GROUPE NORMANDY DISTRIBUTION (550.79) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
14.3% 2021
2019
2020
2021
Q1: 18.98%
Med: 52.84%
Q3: 83.06%
Average -28 pts over 3 years

In 2021, the financial autonomy of GROUPE NORMANDY DISTRIBUTION (14.3%) 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
33.39 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.41 years
Q3: 4.51 years
Average

In 2021, the repayment capacity of GROUPE NORMANDY DISTRIBUTION (33.39) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 362.18. 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 1401.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

362.179

Interest coverage (2021) ?
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

1401.863

Liquidity indicators evolution
GROUPE NORMANDY DISTRIBUTION

Sector positioning

Liquidity ratio
362.18 2021
2019
2020
2021
Q1: 100.31
Med: 320.14
Q3: 1357.22
Good +26 pts over 3 years

In 2021, the liquidity ratio of GROUPE NORMANDY DISTRIBUTION (362.18) 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
1401.86x 2021
2019
2020
2021
Q1: -27.53x
Med: 0.0x
Q3: 2.99x
Excellent +50 pts over 3 years

In 2021, the interest coverage of GROUPE NORMANDY DISTRIBUTION (1401.9x) 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: 360 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 147 days. The gap of 213 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 331 days of revenue, i.e. 53 k€ to permanently finance.

Operating WCR (2021) ?
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

52 546 €

Customer credit (2021) ?
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

360 j

Supplier credit (2021) ?
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

147 j

Inventory turnover (2021) ?
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 (2021) ?
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

331 j

WCR and payment terms evolution
GROUPE NORMANDY DISTRIBUTION

Positioning of GROUPE NORMANDY DISTRIBUTION in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 65 transactions of similar company sales in 2021, the value of GROUPE NORMANDY DISTRIBUTION is estimated at 86 109 € (range 44 617€ - 186 326€). With an EBITDA of 26 785€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.46x (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 2021
65 tx
44k€ 86k€ 186k€
86 109 € Range: 44 617€ - 186 326€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
26 785 € × 4.6x
Estimation 122 069 €
66 474€ - 270 464€
Revenue Multiple 30%
57 204 € × 0.46x
Estimation 26 178 €
8 190€ - 46 096€

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 (Activités des sièges sociaux)

Compare GROUPE NORMANDY DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about GROUPE NORMANDY DISTRIBUTION

What is the revenue of GROUPE NORMANDY DISTRIBUTION ?

The revenue of GROUPE NORMANDY DISTRIBUTION in 2021 is 57 k€.

Is GROUPE NORMANDY DISTRIBUTION profitable?

GROUPE NORMANDY DISTRIBUTION recorded a net loss in 2021.

Where is the headquarters of GROUPE NORMANDY DISTRIBUTION ?

The headquarters of GROUPE NORMANDY DISTRIBUTION is located in SANDOUVILLE (76430), in the department Seine-Maritime.

Where to find the tax return of GROUPE NORMANDY DISTRIBUTION ?

The tax return of GROUPE NORMANDY DISTRIBUTION 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 GROUPE NORMANDY DISTRIBUTION operate?

GROUPE NORMANDY DISTRIBUTION operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.