MAPROCHIM NORMANDIE : revenue, balance sheet and financial ratios

MAPROCHIM NORMANDIE is a French company founded 14 years ago, specialized in the sector Entreposage et stockage non frigorifique. Based in SAINT AUBIN LES ELBEUF (76410), this company of category PME shows in 2024 a revenue of 1.3 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 - MAPROCHIM NORMANDIE (SIREN 538151887)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 1 338 202 € 1 424 481 € 1 442 164 € 1 387 496 € 1 361 797 € 1 164 326 € 908 791 € 864 983 €
Net income 14 230 € -30 817 € 20 531 € 37 353 € 48 374 € 31 804 € 55 554 € 7 693 €
EBITDA 25 565 € -16 900 € 43 006 € 64 496 € 79 019 € 21 869 € 90 103 € 23 213 €
Net margin 1.1% -2.2% 1.4% 2.7% 3.6% 2.7% 6.1% 0.9%

Revenue and income statement

In 2024, MAPROCHIM NORMANDIE achieves revenue of 1.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Slight decline of -6% vs 2023. After deducting consumption (2 k€), gross margin stands at 1.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 1.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 1.1% 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

1 338 202 €

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

1 336 012 €

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

25 565 €

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

11 177 €

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

14 230 €

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

1.9%

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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 90%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

90.395%

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

29.217%

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

2.108%

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

12.823

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

69.8%

Solvency indicators evolution
MAPROCHIM NORMANDIE

Sector positioning

Debt ratio
90.39 2024
2021
2023
2024
Q1: 0.0
Med: 11.12
Q3: 67.77
Average +46 pts over 3 years

In 2024, the debt ratio of MAPROCHIM NORMANDIE (90.39) 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
29.22% 2024
2021
2023
2024
Q1: 9.65%
Med: 34.88%
Q3: 62.0%
Average -16 pts over 3 years

In 2024, the financial autonomy of MAPROCHIM NORMANDIE (29.2%) 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
12.82 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 1.78 years
Watch +28 pts over 3 years

In 2024, the repayment capacity of MAPROCHIM NORMANDIE (12.82) 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 126.55. 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 4.4x. Financial charges are adequately covered by operations.

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

126.547

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

4.377

Liquidity indicators evolution
MAPROCHIM NORMANDIE

Sector positioning

Liquidity ratio
126.55 2024
2021
2023
2024
Q1: 105.43
Med: 164.12
Q3: 324.56
Average -8 pts over 3 years

In 2024, the liquidity ratio of MAPROCHIM NORMANDIE (126.55) 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
4.38x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.42x
Q3: 6.22x
Good +17 pts over 3 years

In 2024, the interest coverage of MAPROCHIM NORMANDIE (4.4x) 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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 110 days. Excellent situation: suppliers finance 65 days of the operating cycle (retail model). Overall, WCR represents 54 days of revenue, i.e. 200 k€ to permanently finance. Over 2016-2024, WCR increased by +53%, 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

200 061 €

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

45 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

110 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

0 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

54 j

WCR and payment terms evolution
MAPROCHIM NORMANDIE

Positioning of MAPROCHIM NORMANDIE in its sector

Comparison with sector Entreposage et stockage non frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of MAPROCHIM NORMANDIE is estimated at 74 105 € (range 44 325€ - 181 516€). With an EBITDA of 25 565€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.14x (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
77 tx
44k€ 74k€ 181k€
74 105 € Range: 44 325€ - 181 516€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
25 565 € × 1.0x
Estimation 25 984 €
11 484€ - 61 413€
Revenue Multiple 30%
1 338 202 € × 0.14x
Estimation 192 383 €
124 491€ - 460 291€
Net Income Multiple 20%
14 230 € × 1.2x
Estimation 16 992 €
6 180€ - 63 611€
How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage non frigorifique)

Compare MAPROCHIM NORMANDIE with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage non frigorifique

Frequently asked questions about MAPROCHIM NORMANDIE

What is the revenue of MAPROCHIM NORMANDIE ?

The revenue of MAPROCHIM NORMANDIE in 2024 is 1.3 M€.

Is MAPROCHIM NORMANDIE profitable?

Yes, MAPROCHIM NORMANDIE generated a net profit of 14 k€ in 2024.

Where is the headquarters of MAPROCHIM NORMANDIE ?

The headquarters of MAPROCHIM NORMANDIE is located in SAINT AUBIN LES ELBEUF (76410), in the department Seine-Maritime.

Where to find the tax return of MAPROCHIM NORMANDIE ?

The tax return of MAPROCHIM NORMANDIE 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 MAPROCHIM NORMANDIE operate?

MAPROCHIM NORMANDIE operates in the sector Entreposage et stockage non frigorifique (NAF code 52.10B). See the 'Sector positioning' section above to compare the company with its competitors.