NORMANDIE ACHEMINEMENT : revenue, balance sheet and financial ratios

NORMANDIE ACHEMINEMENT is a French company founded 17 years ago, specialized in the sector Transports routiers de fret interurbains. Based in GRENTHEVILLE (14540), this company of category PME shows in 2025 a revenue of 3.3 M€. 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

Financial history - NORMANDIE ACHEMINEMENT (SIREN 512381443)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 349 537 € 3 291 788 € 3 401 443 € 2 905 048 € 2 175 852 € 1 230 688 € 711 000 € 655 750 € 531 800 € 532 015 €
Net income 220 946 € 184 335 € 218 806 € 279 589 € -47 019 € -129 649 € 1 021 € 1 307 € 7 261 € 1 849 €
EBITDA 316 297 € 253 604 € 323 774 € 346 624 € -8 201 € -21 060 € 7 826 € -13 814 € -39 994 € -51 505 €
Net margin 6.6% 5.6% 6.4% 9.6% -2.2% -10.5% 0.1% 0.2% 1.4% 0.3%

Revenue and income statement

In 2025, NORMANDIE ACHEMINEMENT achieves revenue of 3.3 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +22.7%. Vs 2024: +2%. After deducting consumption (0 €), gross margin stands at 3.3 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 316 k€, representing 9.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 221 k€, i.e. 6.6% 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

3 349 537 €

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

3 349 537 €

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

316 297 €

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

287 144 €

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

220 946 €

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

9.4%

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Chart evolution

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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 19%. 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 54%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.3% 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

18.621%

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

54.3%

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

7.33%

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

0.608

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

33.3%

Solvency indicators evolution
NORMANDIE ACHEMINEMENT

Sector positioning

Debt ratio
18.62 2025
2023
2024
2025
Q1: 10.1
Med: 40.12
Q3: 90.28
Good -31 pts over 3 years

In 2025, the debt ratio of NORMANDIE ACHEMINEMENT (18.62) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
54.3% 2025
2023
2024
2025
Q1: 24.65%
Med: 39.5%
Q3: 54.09%
Excellent +27 pts over 3 years

In 2025, the financial autonomy of NORMANDIE ACHEMINEMENT (54.3%) 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.

Repayment capacity
0.61 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.97 years
Q3: 2.68 years
Good -21 pts over 3 years

In 2025, the repayment capacity of NORMANDIE ACHEMINEMENT (0.61) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 248.81. 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 1.7x. 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

248.815

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

1.703

Liquidity indicators evolution
NORMANDIE ACHEMINEMENT

Sector positioning

Liquidity ratio
248.81 2025
2023
2024
2025
Q1: 134.08
Med: 185.34
Q3: 264.73
Good +13 pts over 3 years

In 2025, the liquidity ratio of NORMANDIE ACHEMINEMENT (248.81) 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
1.7x 2025
2023
2024
2025
Q1: 0.0x
Med: 2.16x
Q3: 7.85x
Average -20 pts over 3 years

In 2025, the interest coverage of NORMANDIE ACHEMINEMENT (1.7x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The gap of 31 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 56 days of revenue, i.e. 524 k€ to permanently finance. Over 2016-2025, WCR increased by +363%, 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

524 303 €

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

56 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

0 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

56 j

WCR and payment terms evolution
NORMANDIE ACHEMINEMENT

Positioning of NORMANDIE ACHEMINEMENT in its sector

Comparison with sector Transports routiers de fret interurbains

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 278 248€ to 1 727 487€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
278k€ 932k€ 1727k€
932 773 € Range: 278 248€ - 1 727 487€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 41 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 (Transports routiers de fret interurbains)

Compare NORMANDIE ACHEMINEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers de fret interurbains

Frequently asked questions about NORMANDIE ACHEMINEMENT

What is the revenue of NORMANDIE ACHEMINEMENT ?

The revenue of NORMANDIE ACHEMINEMENT in 2025 is 3.3 M€.

Is NORMANDIE ACHEMINEMENT profitable?

Yes, NORMANDIE ACHEMINEMENT generated a net profit of 221 k€ in 2025.

Where is the headquarters of NORMANDIE ACHEMINEMENT ?

The headquarters of NORMANDIE ACHEMINEMENT is located in GRENTHEVILLE (14540), in the department Calvados.

Where to find the tax return of NORMANDIE ACHEMINEMENT ?

The tax return of NORMANDIE ACHEMINEMENT 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 NORMANDIE ACHEMINEMENT operate?

NORMANDIE ACHEMINEMENT operates in the sector Transports routiers de fret interurbains (NAF code 49.41A). See the 'Sector positioning' section above to compare the company with its competitors.