LE NORMANDY LA SEYNE : revenue, balance sheet and financial ratios

LE NORMANDY LA SEYNE is a French company founded 28 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in LA SEYNE-SUR-MER (83500), this company of category PME shows in 2022 a revenue of 86 k€. 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 - LE NORMANDY LA SEYNE (SIREN 414846923)
Indicator 2022 2021 2020
Revenue 86 176 € 88 976 € 114 230 €
Net income 37 213 € -39 122 € 226 903 €
EBITDA 49 253 € -13 907 € 47 540 €
Net margin 43.2% -44.0% 198.6%

Revenue and income statement

In 2022, LE NORMANDY LA SEYNE achieves revenue of 86 k€. Revenue is declining over the period 2020-2022 (CAGR: -13.1%). Slight decline of -3% vs 2021. After deducting consumption (0 €), gross margin stands at 86 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 49 k€, representing 57.2% of revenue. Positive scissor effect: EBITDA margin improves by +72.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 37 k€, i.e. 43.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

86 176 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

86 176 €

EBITDA (2022) ?
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

49 253 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

37 188 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

37 213 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

57.2%

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 154%. 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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 18.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 57.2% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

153.616%

Financial autonomy (2022) ?
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

25.356%

Cash flow / Revenue (2022) ?
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

57.186%

Repayment capacity (2022) ?
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

18.119

Asset age ratio (2022) ?
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

45.6%

Solvency indicators evolution
LE NORMANDY LA SEYNE

Sector positioning

Debt ratio
153.62 2022
2020
2021
2022
Q1: 5.78
Med: 34.79
Q3: 103.73
Average

In 2022, the debt ratio of LE NORMANDY LA SEYNE (153.62) 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
25.36% 2022
2020
2021
2022
Q1: 19.45%
Med: 40.47%
Q3: 59.71%
Average

In 2022, the financial autonomy of LE NORMANDY LA SEYNE (25.4%) 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
18.12 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.88 years
Q3: 3.06 years
Watch

In 2022, the repayment capacity of LE NORMANDY LA SEYNE (18.12) 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 200.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

200.753

Interest coverage (2022) ?
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

0.0

Liquidity indicators evolution
LE NORMANDY LA SEYNE

Sector positioning

Liquidity ratio
200.75 2022
2020
2021
2022
Q1: 136.82
Med: 204.17
Q3: 300.21
Average

In 2022, the liquidity ratio of LE NORMANDY LA SEYNE (200.75) 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
0.0x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.81x
Q3: 3.72x
Average -31 pts over 3 years

In 2022, the interest coverage of LE NORMANDY LA SEYNE (0.0x) 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: 5324 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34231 days. Excellent situation: suppliers finance 28907 days of the operating cycle (retail model). Overall, WCR represents 5424 days of revenue, i.e. 1.3 M€ to permanently finance.

Operating WCR (2022) ?
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

1 298 359 €

Customer credit (2022) ?
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

5324 j

Supplier credit (2022) ?
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

34231 j

Inventory turnover (2022) ?
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 (2022) ?
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

5424 j

WCR and payment terms evolution
LE NORMANDY LA SEYNE

Positioning of LE NORMANDY LA SEYNE in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 130 transactions of similar company sales in 2022, the value of LE NORMANDY LA SEYNE is estimated at 136 701 € (range 67 795€ - 254 827€). With an EBITDA of 49 253€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.31x (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 2022
130 transactions
67k€ 136k€ 254k€
136 701 € Range: 67 795€ - 254 827€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
49 253 € × 3.9x
Estimation 189 677 €
99 435€ - 365 736€
Revenue Multiple 30%
86 176 € × 0.31x
Estimation 26 542 €
14 764€ - 53 208€
Net Income Multiple 20%
37 213 € × 4.6x
Estimation 169 501 €
68 246€ - 279 984€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 130 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 (Entretien et réparation de véhicules automobiles légers)

Compare LE NORMANDY LA SEYNE with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about LE NORMANDY LA SEYNE

What is the revenue of LE NORMANDY LA SEYNE ?

The revenue of LE NORMANDY LA SEYNE in 2022 is 86 k€.

Is LE NORMANDY LA SEYNE profitable?

Yes, LE NORMANDY LA SEYNE generated a net profit of 37 k€ in 2022.

Where is the headquarters of LE NORMANDY LA SEYNE ?

The headquarters of LE NORMANDY LA SEYNE is located in LA SEYNE-SUR-MER (83500), in the department Var.

Where to find the tax return of LE NORMANDY LA SEYNE ?

The tax return of LE NORMANDY LA SEYNE 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 NORMANDY LA SEYNE operate?

LE NORMANDY LA SEYNE operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.