PORTIQUES DE NORMANDIE ASSISTANCE : revenue, balance sheet and financial ratios

PORTIQUES DE NORMANDIE ASSISTANCE is a French company founded 14 years ago, specialized in the sector Manutention portuaire. Based in LE HAVRE (76600), this company of category ETI shows in 2024 a revenue of 6.1 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 - PORTIQUES DE NORMANDIE ASSISTANCE (SIREN 539398909)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 081 409 € 5 368 654 € 4 196 244 € 3 913 028 € 3 897 963 € 5 117 385 € 3 114 256 € 3 269 265 € 3 068 006 €
Net income 18 055 € -17 858 € -121 342 € 114 776 € 183 386 € 231 514 € 66 113 € 87 869 € 177 233 €
EBITDA 23 874 € -2 369 € -127 160 € 175 219 € 275 855 € 437 673 € 104 608 € 104 964 € 313 211 €
Net margin 0.3% -0.3% -2.9% 2.9% 4.7% 4.5% 2.1% 2.7% 5.8%

Revenue and income statement

In 2024, PORTIQUES DE NORMANDIE ASSISTANCE achieves revenue of 6.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.9%. Vs 2023, growth of +13% (5.4 M€ -> 6.1 M€). After deducting consumption (175 k€), gross margin stands at 5.9 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 0.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 0.3% 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

6 081 409 €

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

5 906 103 €

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

23 874 €

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

14 271 €

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

18 055 €

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

0.4%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

31.338%

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

17.0%

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

0.522%

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

5.671

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

43.7%

Solvency indicators evolution
PORTIQUES DE NORMANDIE ASSISTANCE

Sector positioning

Debt ratio
31.34 2024
2022
2023
2024
Q1: 0.0
Med: 0.12
Q3: 32.9
Average +49 pts over 3 years

In 2024, the debt ratio of PORTIQUES DE NORMANDIE AS... (31.34) 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
17.0% 2024
2022
2023
2024
Q1: 2.46%
Med: 31.11%
Q3: 53.2%
Average -9 pts over 3 years

In 2024, the financial autonomy of PORTIQUES DE NORMANDIE AS... (17.0%) 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
5.67 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Average +50 pts over 3 years

In 2024, the repayment capacity of PORTIQUES DE NORMANDIE AS... (5.67) 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 122.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

122.744

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

0.0

Liquidity indicators evolution
PORTIQUES DE NORMANDIE ASSISTANCE

Sector positioning

Liquidity ratio
122.74 2024
2022
2023
2024
Q1: 100.02
Med: 150.5
Q3: 213.08
Average

In 2024, the liquidity ratio of PORTIQUES DE NORMANDIE AS... (122.74) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.28x
Q3: 7.42x
Average

In 2024, the interest coverage of PORTIQUES DE NORMANDIE AS... (0.0x) 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: 116 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 119 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 79 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2024, WCR increased by +1427%, requiring additional financing.

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

1 340 525 €

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

116 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

119 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

46 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

79 j

WCR and payment terms evolution
PORTIQUES DE NORMANDIE ASSISTANCE

Positioning of PORTIQUES DE NORMANDIE ASSISTANCE in its sector

Comparison with sector Manutention portuaire

Valuation estimate

Based on 205 transactions of similar company sales (all years), the value of PORTIQUES DE NORMANDIE ASSISTANCE is estimated at 287 021 € (range 180 218€ - 886 228€). With an EBITDA of 23 874€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.15x (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.

Estimated enterprise value 2024
205 transactions
180k€ 287k€ 886k€
287 021 € Range: 180 218€ - 886 228€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
23 874 € × 0.9x
Estimation 22 117 €
7 812€ - 50 945€
Revenue Multiple 30%
6 081 409 € × 0.15x
Estimation 910 572 €
584 284€ - 2 838 020€
Net Income Multiple 20%
18 055 € × 0.8x
Estimation 13 960 €
5 136€ - 46 748€
How is this estimate calculated?

This estimate is based on the analysis of 205 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 (Manutention portuaire)

Compare PORTIQUES DE NORMANDIE ASSISTANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Manutention portuaire

Frequently asked questions about PORTIQUES DE NORMANDIE ASSISTANCE

What is the revenue of PORTIQUES DE NORMANDIE ASSISTANCE ?

The revenue of PORTIQUES DE NORMANDIE ASSISTANCE in 2024 is 6.1 M€.

Is PORTIQUES DE NORMANDIE ASSISTANCE profitable?

Yes, PORTIQUES DE NORMANDIE ASSISTANCE generated a net profit of 18 k€ in 2024.

Where is the headquarters of PORTIQUES DE NORMANDIE ASSISTANCE ?

The headquarters of PORTIQUES DE NORMANDIE ASSISTANCE is located in LE HAVRE (76600), in the department Seine-Maritime.

Where to find the tax return of PORTIQUES DE NORMANDIE ASSISTANCE ?

The tax return of PORTIQUES DE NORMANDIE ASSISTANCE 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 PORTIQUES DE NORMANDIE ASSISTANCE operate?

PORTIQUES DE NORMANDIE ASSISTANCE operates in the sector Manutention portuaire (NAF code 52.24A). See the 'Sector positioning' section above to compare the company with its competitors.