SIREN : 802237651
NORA is a French company founded 11 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SAINTE-MARIE (97438), this company of category PME shows in 2024 a revenue of 725 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
| Indicator | 2024 | 2021 | 2020 | 2018 |
|---|---|---|---|---|
| Revenue | 724 822 € | 458 999 € | 650 161 € | 1 032 725 € |
| Net income | 51 117 € | -14 563 € | -122 049 € | 107 581 € |
| EBITDA | 55 014 € | 3 024 € | -102 838 € | 90 413 € |
| Net margin | 7.1% | -3.2% | -18.8% | 10.4% |
In 2024, NORA achieves revenue of 725 k€. Revenue is declining over the period 2018-2024 (CAGR: -5.7%). Vs 2021, growth of +58% (459 k€ -> 725 k€). After deducting consumption (411 k€), gross margin stands at 314 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 55 k€, representing 7.6% of revenue. Positive scissor effect: EBITDA margin improves by +6.9 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 51 k€, i.e. 7.1% of revenue. This profit can be retained or distributed to shareholders.
724 822 €
313 697 €
55 014 €
41 079 €
51 117 €
7.6%
The debt ratio (= Financial debt / Equity x 100) stands at 689%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
688.867%
4.515%
8.771%
2.907
6.5%
In 2024, the debt ratio of NORA (688.87) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of NORA (4.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of NORA (2.91) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 102.93. 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 3.1x. Financial charges are adequately covered by operations.
102.93
3.096
In 2024, the liquidity ratio of NORA (102.93) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of NORA (3.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 206 days. Excellent situation: suppliers finance 174 days of the operating cycle (retail model). Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 156 days of revenue, i.e. 314 k€ to permanently finance. Over 2018-2024, WCR increased by +22%, requiring additional financing.
314 276 €
32 j
206 j
35 j
156 j
Based on 68 transactions of similar company sales
in 2024,
the value of NORA is estimated at
130 224 €
(range 68 228€ - 280 919€).
With an EBITDA of 55 014€, the sector multiple of 2.0x is applied.
The price/revenue ratio is 0.19x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 68 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare NORA with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
The revenue of NORA in 2024 is 725 k€.
Yes, NORA generated a net profit of 51 k€ in 2024.
The headquarters of NORA is located in SAINTE-MARIE (97438), in the department La Reunion.
The tax return of NORA 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).
NORA operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.