SARL NORMANDIE AUVERGNE : revenue, balance sheet and financial ratios

SARL NORMANDIE AUVERGNE is a French company founded 27 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75001), this company of category PME shows in 2025 a revenue of 270 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 - SARL NORMANDIE AUVERGNE (SIREN 421172305)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 269 691 € 231 632 € 295 453 € 802 432 € 264 911 € 183 320 € 279 748 € 743 591 € 418 727 €
Net income 56 283 € 661 924 € 65 800 € 179 864 € 985 € -59 362 € 11 357 € 94 030 € 27 646 €
EBITDA 14 897 € 25 804 € 91 638 € 199 393 € 10 753 € 28 524 € 114 273 € 228 320 € 182 552 €
Net margin 20.9% 285.8% 22.3% 22.4% 0.4% -32.4% 4.1% 12.6% 6.6%

Revenue and income statement

In 2025, SARL NORMANDIE AUVERGNE achieves revenue of 270 k€. Activity remains stable over the period (CAGR: -4.8%). Vs 2024, growth of +16% (232 k€ -> 270 k€). After deducting consumption (24 k€), gross margin stands at 246 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15 k€, representing 5.5% of revenue. Warning negative scissor effect: despite revenue change (+16%), EBITDA varies by -42%, reducing margin by 5.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 56 k€, i.e. 20.9% 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

269 691 €

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

246 146 €

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

14 897 €

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

10 038 €

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

56 283 €

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

5.5%

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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 5%. 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 94%. 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 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.7% 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 (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

4.685%

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

93.568%

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

22.672%

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

2.16

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

1.9%

Solvency indicators evolution
SARL NORMANDIE AUVERGNE

Sector positioning

Debt ratio
4.68 2025
2023
2024
2025
Q1: 0.0
Med: 8.6
Q3: 105.48
Good -9 pts over 3 years

In 2025, the debt ratio of SARL NORMANDIE AUVERGNE (4.68) 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
93.57% 2025
2023
2024
2025
Q1: 4.5%
Med: 47.12%
Q3: 86.18%
Excellent

In 2025, the financial autonomy of SARL NORMANDIE AUVERGNE (93.6%) 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
2.16 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.02 years
Q3: 9.03 years
Average

In 2025, the repayment capacity of SARL NORMANDIE AUVERGNE (2.16) 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 1966.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

1966.846

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

0.0

Liquidity indicators evolution
SARL NORMANDIE AUVERGNE

Sector positioning

Liquidity ratio
1966.85 2025
2023
2024
2025
Q1: 94.89
Med: 385.78
Q3: 1921.45
Excellent +7 pts over 3 years

In 2025, the liquidity ratio of SARL NORMANDIE AUVERGNE (1966.85) 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
0.0x 2025
2023
2024
2025
Q1: -0.08x
Med: 0.0x
Q3: 12.13x
Good +25 pts over 3 years

In 2025, the interest coverage of SARL NORMANDIE AUVERGNE (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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 107 days. Excellent situation: suppliers finance 75 days of the operating cycle (retail model). Overall, WCR represents 98 days of revenue, i.e. 74 k€ to permanently finance. Over 2016-2025, WCR increased by +270%, 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

73 760 €

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

32 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

107 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

98 j

WCR and payment terms evolution
SARL NORMANDIE AUVERGNE

Positioning of SARL NORMANDIE AUVERGNE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 117 transactions of similar company sales in 2025, the value of SARL NORMANDIE AUVERGNE is estimated at 146 427 € (range 62 128€ - 354 898€). With an EBITDA of 14 897€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (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.

Estimated enterprise value 2025
117 transactions
62k€ 146k€ 354k€
146 427 € Range: 62 128€ - 354 898€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
14 897 € × 2.7x
Estimation 39 927 €
26 107€ - 116 684€
Revenue Multiple 30%
269 691 € × 0.92x
Estimation 247 659 €
116 303€ - 584 050€
Net Income Multiple 20%
56 283 € × 4.6x
Estimation 260 833 €
70 918€ - 606 706€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Location de terrains et d'autres biens immobiliers)

Compare SARL NORMANDIE AUVERGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SARL NORMANDIE AUVERGNE

What is the revenue of SARL NORMANDIE AUVERGNE ?

The revenue of SARL NORMANDIE AUVERGNE in 2025 is 270 k€.

Is SARL NORMANDIE AUVERGNE profitable?

Yes, SARL NORMANDIE AUVERGNE generated a net profit of 56 k€ in 2025.

Where is the headquarters of SARL NORMANDIE AUVERGNE ?

The headquarters of SARL NORMANDIE AUVERGNE is located in PARIS (75001), in the department Paris.

Where to find the tax return of SARL NORMANDIE AUVERGNE ?

The tax return of SARL NORMANDIE AUVERGNE 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 SARL NORMANDIE AUVERGNE operate?

SARL NORMANDIE AUVERGNE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.