LE BATIMENT NORMAND : revenue, balance sheet and financial ratios

LE BATIMENT NORMAND is a French company founded 6 years ago, specialized in the sector Construction de maisons individuelles. Based in EVREUX (27000), this company of category PME shows in 2025 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - LE BATIMENT NORMAND (SIREN 881054043)
Indicator 2025 2024 2023 2020
Revenue 1 065 394 € 959 955 € 1 035 623 € 262 673 €
Net income 60 358 € -21 654 € 38 680 € 26 144 €
EBITDA 97 639 € -28 479 € 59 627 € 31 054 €
Net margin 5.7% -2.3% 3.7% 10.0%

Revenue and income statement

In 2025, LE BATIMENT NORMAND achieves revenue of 1.1 M€. Over the period 2020-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +32.3%. Vs 2024, growth of +11% (960 k€ -> 1.1 M€). After deducting consumption (545 k€), gross margin stands at 521 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 98 k€, representing 9.2% of revenue. Positive scissor effect: EBITDA margin improves by +12.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 60 k€, i.e. 5.7% 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

1 065 394 €

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

520 777 €

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

97 639 €

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

75 530 €

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

60 358 €

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

9.1%

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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 17%. 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 51%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

17.092%

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

50.573%

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

6.867%

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

0.422

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

47.0%

Solvency indicators evolution
LE BATIMENT NORMAND

Sector positioning

Debt ratio
17.09 2025
2023
2024
2025
Q1: 0.65
Med: 12.53
Q3: 36.19
Average -9 pts over 3 years

In 2025, the debt ratio of LE BATIMENT NORMAND (17.09) 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
50.57% 2025
2023
2024
2025
Q1: 17.22%
Med: 36.59%
Q3: 57.34%
Good -8 pts over 3 years

In 2025, the financial autonomy of LE BATIMENT NORMAND (50.6%) 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
0.42 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.1 years
Q3: 0.92 years
Average -15 pts over 3 years

In 2025, the repayment capacity of LE BATIMENT NORMAND (0.42) 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 209.41. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

209.415

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

1.779

Liquidity indicators evolution
LE BATIMENT NORMAND

Sector positioning

Liquidity ratio
209.41 2025
2023
2024
2025
Q1: 139.04
Med: 206.72
Q3: 305.48
Good -13 pts over 3 years

In 2025, the liquidity ratio of LE BATIMENT NORMAND (209.41) 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
1.78x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 2.24x
Good -5 pts over 3 years

In 2025, the interest coverage of LE BATIMENT NORMAND (1.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 77 days of revenue, i.e. 227 k€ to permanently finance. Over 2020-2025, WCR increased by +547%, requiring additional financing.

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

226 940 €

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

35 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

25 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

47 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

77 j

WCR and payment terms evolution
LE BATIMENT NORMAND

Positioning of LE BATIMENT NORMAND in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of LE BATIMENT NORMAND is estimated at 243 239 € (range 101 752€ - 480 843€). With an EBITDA of 97 639€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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.

Estimated enterprise value 2025
113 transactions
101k€ 243k€ 480k€
243 239 € Range: 101 752€ - 480 843€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
97 639 € × 3.6x
Estimation 356 210 €
134 237€ - 492 640€
Revenue Multiple 30%
1 065 394 € × 0.11x
Estimation 117 232 €
81 585€ - 459 646€
Net Income Multiple 20%
60 358 € × 2.5x
Estimation 149 826 €
50 792€ - 483 148€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare LE BATIMENT NORMAND with other companies in the same sector:

Frequently asked questions about LE BATIMENT NORMAND

What is the revenue of LE BATIMENT NORMAND ?

The revenue of LE BATIMENT NORMAND in 2025 is 1.1 M€.

Is LE BATIMENT NORMAND profitable?

Yes, LE BATIMENT NORMAND generated a net profit of 60 k€ in 2025.

Where is the headquarters of LE BATIMENT NORMAND ?

The headquarters of LE BATIMENT NORMAND is located in EVREUX (27000), in the department Eure.

Where to find the tax return of LE BATIMENT NORMAND ?

The tax return of LE BATIMENT NORMAND 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 LE BATIMENT NORMAND operate?

LE BATIMENT NORMAND operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.