Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1997-12-08 (28 years)Status: ActiveBusiness sector: Ingénierie, études techniquesLocation: DEAUVILLE (14800), Calvados
PIERRES NORMANDES : revenue, balance sheet and financial ratios
PIERRES NORMANDES is a French company
founded 28 years ago,
specialized in the sector Ingénierie, études techniques.
Based in DEAUVILLE (14800),
this company of category PME
shows in 2024 a revenue of 1.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PIERRES NORMANDES (SIREN 414785790)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
1 848 278 €
2 398 927 €
3 454 155 €
1 851 311 €
1 484 235 €
1 150 268 €
1 031 205 €
852 062 €
597 247 €
Net income
362 985 €
196 335 €
392 100 €
202 125 €
235 804 €
393 146 €
216 766 €
206 766 €
96 652 €
EBITDA
473 311 €
283 734 €
532 257 €
233 825 €
255 078 €
420 319 €
292 261 €
288 642 €
130 121 €
Net margin
19.6%
8.2%
11.4%
10.9%
15.9%
34.2%
21.0%
24.3%
16.2%
Revenue and income statement
In 2024, PIERRES NORMANDES achieves revenue of 1.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.2%. Significant drop of -23% vs 2023. After deducting consumption (0 €), gross margin stands at 1.8 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 473 k€, representing 25.6% of revenue. Positive scissor effect: EBITDA margin improves by +13.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 363 k€, i.e. 19.6% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 848 278 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 848 278 €
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
473 311 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
461 576 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
362 985 €
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
25.6%
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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 1%. 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 62%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.3% 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
0.983%
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
62.339%
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
20.32%
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
0.028
Asset age ratio (2024)
?
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
2020
2021
2022
2023
2024
Debt ratio
10.368
6.454
43.244
22.41
16.858
12.816
6.319
3.693
0.983
Financial autonomy
34.184
40.495
44.562
50.342
47.823
51.099
41.062
58.875
62.339
Repayment capacity
0.151
0.083
0.746
0.274
0.343
0.317
0.133
0.143
0.028
Cash flow / Revenue
16.003%
23.407%
19.809%
36.44%
18.536%
12.588%
11.553%
9.281%
20.32%
Sector positioning
Debt ratio
0.982024
2022
2023
2024
Q1: 0.0
Med: 8.24
Q3: 42.82
Good-12 pts over 3 years
In 2024, the debt ratio of PIERRES NORMANDES (0.98) 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
62.34%2024
2022
2023
2024
Q1: 11.26%
Med: 37.88%
Q3: 61.35%
Excellent+20 pts over 3 years
In 2024, the financial autonomy of PIERRES NORMANDES (62.3%) 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
0.03 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Average
In 2024, the repayment capacity of PIERRES NORMANDES (0.03) 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 240.85. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.
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
240.85
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
0.041
Liquidity indicators evolution PIERRES NORMANDES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
150.417
172.189
145.508
167.074
167.846
180.126
157.315
222.427
240.85
Interest coverage
0.0
0.0
0.222
0.277
0.382
0.334
0.11
0.138
0.041
Sector positioning
Liquidity ratio
240.852024
2022
2023
2024
Q1: 148.99
Med: 229.96
Q3: 405.09
Good+24 pts over 3 years
In 2024, the liquidity ratio of PIERRES NORMANDES (240.85) 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
0.04x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.04x
Good
In 2024, the interest coverage of PIERRES NORMANDES (0.0x) 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: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 100 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Overall, WCR represents 34 days of revenue, i.e. 173 k€ 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
172 518 €
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
75 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
100 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
34 j
WCR and payment terms evolution PIERRES NORMANDES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
152 686 €
310 134 €
109 875 €
298 403 €
272 298 €
501 557 €
1 022 430 €
359 191 €
172 518 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
176
210
95
149
95
128
130
62
75
Supplier payment term (days)
44
87
36
73
89
35
71
48
100
Positioning of PIERRES NORMANDES in its sector
Comparison with sector Ingénierie, études techniques
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions).
This range of 160 232€ to 1 302 052€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
160k€432k€1302k€
432 444 €Range: 160 232€ - 1 302 052€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)
Compare PIERRES NORMANDES with other companies in the same sector:
Frequently asked questions about PIERRES NORMANDES
What is the revenue of PIERRES NORMANDES ?
The revenue of PIERRES NORMANDES in 2024 is 1.8 M€.
Is PIERRES NORMANDES profitable?
Yes, PIERRES NORMANDES generated a net profit of 363 k€ in 2024.
Where is the headquarters of PIERRES NORMANDES ?
The headquarters of PIERRES NORMANDES is located in DEAUVILLE (14800), in the department Calvados.
Where to find the tax return of PIERRES NORMANDES ?
The tax return of PIERRES NORMANDES 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 PIERRES NORMANDES operate?
PIERRES NORMANDES operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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