SIREN : 321030041
NORMA SPORTS is a French company founded 45 years ago, specialized in the sector Gestion de fonds. Based in VILLARODIN-BOURGET (73500), this company of category PME shows in 2018 a revenue of 689 k€. 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
| Indicator | 2018 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 688 872 € | 717 648 € | 688 973 € |
| Net income | 17 154 € | 21 951 € | 19 657 € |
| EBITDA | 64 222 € | 107 328 € | 78 079 € |
| Net margin | 2.5% | 3.1% | 2.9% |
In 2018, NORMA SPORTS achieves revenue of 689 k€. Activity remains stable over the period (CAGR: -0.0%). Slight decline of -4% vs 2017. After deducting consumption (239 k€), gross margin stands at 450 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 64 k€, representing 9.3% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -40%, reducing margin by 5.6 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.
688 872 €
449 607 €
64 222 €
7 913 €
17 154 €
9.3%
The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 89%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
4.374%
89.057%
10.89%
0.46
34.2%
In 2018, the debt ratio of NORMA SPORTS (4.37) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2018, the financial autonomy of NORMA SPORTS (89.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2018, the repayment capacity of NORMA SPORTS (0.46) 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 407.53. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.
407.528
1.361
In 2018, the liquidity ratio of NORMA SPORTS (407.53) 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.
In 2018, the interest coverage of NORMA SPORTS (1.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 29 days of revenue, i.e. 56 k€ to permanently finance. Notable WCR improvement over the period (-57%), freeing up cash.
56 178 €
16 j
25 j
19 j
29 j
Based on 70 transactions of similar company sales
in 2018,
the value of NORMA SPORTS is estimated at
352 172 €
(range 187 523€ - 581 268€).
With an EBITDA of 64 222€, the sector multiple of 5.9x is applied.
The price/revenue ratio is 0.66x
(in line with sector norms).
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.
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This estimate is based on the analysis of 70 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 NORMA SPORTS with other companies in the same sector:
The revenue of NORMA SPORTS in 2018 is 689 k€.
Yes, NORMA SPORTS generated a net profit of 17 k€ in 2018.
The headquarters of NORMA SPORTS is located in VILLARODIN-BOURGET (73500), in the department Savoie.
The tax return of NORMA SPORTS 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).
NORMA SPORTS operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.