NORMANDIE CAPITAL INVEST : revenue, balance sheet and financial ratios

NORMANDIE CAPITAL INVEST is a French company founded 10 years ago, specialized in the sector Activités des sociétés holding. Based in MONTCEAU-LES-MINES (71300), this company of category PME shows in 2024 a revenue of 692 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

Financial history - NORMANDIE CAPITAL INVEST (SIREN 811890847)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 692 293 € 710 494 € 727 977 € 629 216 € 628 975 € 665 742 € 539 021 € 509 882 € N/C
Net income -856 546 € 319 437 € 641 184 € 1 287 729 € 744 552 € 497 961 € 510 926 € 582 358 € 610 642 €
EBITDA 40 930 € 116 465 € 112 178 € 103 994 € 97 455 € 53 935 € 23 891 € 24 286 € N/C
Net margin -123.7% 45.0% 88.1% 204.7% 118.4% 74.8% 94.8% 114.2% N/C

Revenue and income statement

In 2024, NORMANDIE CAPITAL INVEST achieves revenue of 692 k€. Revenue is growing positively over 9 years (CAGR: +4.5%). Slight decline of -3% vs 2023. After deducting consumption (0 €), gross margin stands at 692 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 41 k€, representing 5.9% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -65%, reducing margin by 10.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -857 k€ (-123.7% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

692 293 €

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

692 293 €

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

40 930 €

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

-4 484 €

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

-856 546 €

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

5.9%

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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 366%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 39.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 46.9% 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 (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

365.651%

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

21.28%

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

46.939%

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

39.332

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

8.3%

Solvency indicators evolution
NORMANDIE CAPITAL INVEST

Sector positioning

Debt ratio
365.65 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +6 pts over 3 years

In 2024, the debt ratio of NORMANDIE CAPITAL INVEST (365.65) 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
21.28% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average -21 pts over 3 years

In 2024, the financial autonomy of NORMANDIE CAPITAL INVEST (21.3%) 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
39.33 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of NORMANDIE CAPITAL INVEST (39.33) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 9262.45. 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 4646.3x. Operating income very largely covers interest expenses: high safety margin.

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

9262.452

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

4646.277

Liquidity indicators evolution
NORMANDIE CAPITAL INVEST

Sector positioning

Liquidity ratio
9262.45 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Excellent +22 pts over 3 years

In 2024, the liquidity ratio of NORMANDIE CAPITAL INVEST (9262.45) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
4646.28x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of NORMANDIE CAPITAL INVEST (4646.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 114 days. Excellent situation: suppliers finance 91 days of the operating cycle (retail model). Overall, WCR represents 6486 days of revenue, i.e. 12.5 M€ to permanently finance.

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

12 472 911 €

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

23 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

114 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

6486 j

WCR and payment terms evolution
NORMANDIE CAPITAL INVEST

Positioning of NORMANDIE CAPITAL INVEST in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of NORMANDIE CAPITAL INVEST is estimated at 276 558 € (range 116 033€ - 394 894€). With an EBITDA of 40 930€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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.

Estimated enterprise value 2024
54 tx
116k€ 276k€ 394k€
276 558 € Range: 116 033€ - 394 894€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
40 930 € × 4.8x
Estimation 197 931 €
33 505€ - 341 093€
Revenue Multiple 30%
692 293 € × 0.59x
Estimation 407 603 €
253 580€ - 484 563€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare NORMANDIE CAPITAL INVEST with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about NORMANDIE CAPITAL INVEST

What is the revenue of NORMANDIE CAPITAL INVEST ?

The revenue of NORMANDIE CAPITAL INVEST in 2024 is 692 k€.

Is NORMANDIE CAPITAL INVEST profitable?

NORMANDIE CAPITAL INVEST recorded a net loss in 2024.

Where is the headquarters of NORMANDIE CAPITAL INVEST ?

The headquarters of NORMANDIE CAPITAL INVEST is located in MONTCEAU-LES-MINES (71300), in the department Saone-et-Loire.

Where to find the tax return of NORMANDIE CAPITAL INVEST ?

The tax return of NORMANDIE CAPITAL INVEST 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 CAPITAL INVEST operate?

NORMANDIE CAPITAL INVEST operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.