Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1990-01-01 (36 years)Status: ActiveBusiness sector: Commerce de détail d'habillement en magasin spécialiséLocation: VITRE (35500), Ille-et-Vilaine
NORMINVET : revenue, balance sheet and financial ratios
NORMINVET is a French company
founded 36 years ago,
specialized in the sector Commerce de détail d'habillement en magasin spécialisé.
Based in VITRE (35500),
this company of category PME
shows in 2025 a revenue of 2.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, NORMINVET achieves revenue of 2.3 M€. Activity remains stable over the period (CAGR: -1.8%). Vs 2024: +4%. After deducting consumption (1.4 M€), gross margin stands at 909 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 183 k€, representing 7.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 96 k€, i.e. 4.1% 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
2 312 285 €
Gross margin (2025)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
908 507 €
EBITDA (2025)
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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
182 908 €
EBIT (2025)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
120 870 €
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
95 718 €
EBITDA margin (2025)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
7.9%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 22%. 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 70%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.9% 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)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
21.906%
Financial autonomy (2025)
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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
70.21%
Cash flow / Revenue (2025)
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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
6.904%
Repayment capacity (2025)
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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
1.073
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2021
2022
2023
2024
2025
Debt ratio
160.735
87.179
119.59
77.144
62.244
46.99
28.288
23.74
21.906
Financial autonomy
28.502
38.852
30.618
37.377
45.797
56.397
66.164
71.329
70.21
Repayment capacity
2.627
2.206
3.055
2.025
1.706
1.196
0.918
1.169
1.073
Cash flow / Revenue
5.868%
4.608%
3.7%
4.542%
6.125%
9.097%
8.435%
6.709%
6.904%
Sector positioning
Debt ratio
21.912025
2023
2024
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Good
In 2025, the debt ratio of NORMINVET (21.91) 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
70.21%2025
2023
2024
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Excellent
In 2025, the financial autonomy of NORMINVET (70.2%) 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
1.07 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.4 years
Q3: 2.84 years
Average
In 2025, the repayment capacity of NORMINVET (1.07) 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 259.82. 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 2.4x. Financial charges are adequately covered by operations.
Liquidity ratio (2025)
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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
259.82
Interest coverage (2025)
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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
2.358
Liquidity indicators evolution NORMINVET
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2021
2022
2023
2024
2025
Liquidity ratio
109.056
101.672
109.141
81.916
121.88
173.879
283.745
343.796
259.82
Interest coverage
6.158
6.128
5.343
3.171
1.866
1.074
0.64
1.311
2.358
Sector positioning
Liquidity ratio
259.822025
2023
2024
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Good
In 2025, the liquidity ratio of NORMINVET (259.82) 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
2.36x2025
2023
2024
2025
Q1: 0.0x
Med: 0.38x
Q3: 7.12x
Good
In 2025, the interest coverage of NORMINVET (2.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. WCR is negative (-2 days): operations structurally generate cash. Over 2016-2025, WCR increased by +21%, requiring additional financing.
Operating WCR (2025)
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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
-11 122 €
Customer credit (2025)
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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
0 j
Supplier credit (2025)
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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
17 j
Inventory turnover (2025)
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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)
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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
-2 j
WCR and payment terms evolution NORMINVET
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2021
2022
2023
2024
2025
Operating WCR
-14 014 €
6 980 €
-67 508 €
-83 242 €
-2 935 €
3 240 €
-11 263 €
35 029 €
-11 122 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
4
4
2
2
1
2
0
0
0
Supplier payment term (days)
21
21
22
27
20
14
14
11
17
Positioning of NORMINVET in its sector
Comparison with sector Commerce de détail d'habillement en magasin spécialisé
Valuation estimate
Based on 51 transactions of similar company sales
in 2025,
the value of NORMINVET is estimated at
290 828 €
(range 154 420€ - 1 210 205€).
With an EBITDA of 182 908€, the sector multiple of 1.5x is applied.
The price/revenue ratio is 0.17x
(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 value2025
51 tx
154k€290k€1210k€
290 828 €Range: 154 420€ - 1 210 205€
NAF 5 année 2025
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
182 908 €×1.5x
Estimation265 340 €
121 441€ - 1 102 497€
Revenue Multiple30%
2 312 285 €×0.17x
Estimation391 809 €
230 294€ - 1 587 579€
Net Income Multiple20%
95 718 €×2.1x
Estimation203 079 €
123 058€ - 913 418€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 51 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 (Commerce de détail d'habillement en magasin spécialisé)
Compare NORMINVET with other companies in the same sector:
Yes, NORMINVET generated a net profit of 96 k€ in 2025.
Where is the headquarters of NORMINVET ?
The headquarters of NORMINVET is located in VITRE (35500), in the department Ille-et-Vilaine.
Where to find the tax return of NORMINVET ?
The tax return of NORMINVET 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 NORMINVET operate?
NORMINVET 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.
Item evolution
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