S.A.R.L. TERRAQUA NORMANDIE : revenue, balance sheet and financial ratios

S.A.R.L. TERRAQUA NORMANDIE is a French company founded 12 years ago, specialized in the sector Services d'aménagement paysager . Based in LA NEUVILLE-DU-BOSC (27890), this company of category PME shows in 2023 a revenue of 224 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 - S.A.R.L. TERRAQUA NORMANDIE (SIREN 799690730)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 224 049 € 223 705 € 257 753 € 131 009 € 105 535 € 132 887 € 171 734 € 81 296 € 103 361 €
Net income 36 297 € 44 160 € 75 009 € 10 380 € 2 831 € 3 492 € -2 436 € 2 723 € 2 444 €
EBITDA 77 019 € 83 991 € 90 676 € 12 939 € 8 778 € 4 433 € -1 659 € 3 911 € 3 196 €
Net margin 16.2% 19.7% 29.1% 7.9% 2.7% 2.6% -1.4% 3.3% 2.4%

Revenue and income statement

In 2023, S.A.R.L. TERRAQUA NORMANDIE achieves revenue of 224 k€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +10.2%. Vs 2022: +0%. After deducting consumption (6 k€), gross margin stands at 218 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 77 k€, representing 34.4% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -8%, reducing margin by 3.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 16.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

224 049 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

218 346 €

EBITDA (2023) ?
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

77 019 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

43 177 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 297 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

34.4%

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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 23%. 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 77%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 31.3% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

23.446%

Financial autonomy (2023) ?
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

76.804%

Cash flow / Revenue (2023) ?
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

31.307%

Repayment capacity (2023) ?
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

0.585

Asset age ratio (2023) ?
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

60.1%

Solvency indicators evolution
S.A.R.L. TERRAQUA NORMANDIE

Sector positioning

Debt ratio
23.45 2023
2021
2022
2023
Q1: 5.28
Med: 31.0
Q3: 81.69
Good

In 2023, the debt ratio of S.A.R.L. TERRAQUA NORMANDIE (23.45) 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
76.8% 2023
2021
2022
2023
Q1: 15.41%
Med: 34.96%
Q3: 53.46%
Excellent

In 2023, the financial autonomy of S.A.R.L. TERRAQUA NORMANDIE (76.8%) 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
0.58 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.49 years
Q3: 1.75 years
Average

In 2023, the repayment capacity of S.A.R.L. TERRAQUA NORMANDIE (0.58) 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 728.74. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

728.738

Interest coverage (2023) ?
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

0.666

Liquidity indicators evolution
S.A.R.L. TERRAQUA NORMANDIE

Sector positioning

Liquidity ratio
728.74 2023
2021
2022
2023
Q1: 135.49
Med: 192.63
Q3: 298.68
Excellent +50 pts over 3 years

In 2023, the liquidity ratio of S.A.R.L. TERRAQUA NORMANDIE (728.74) 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
0.67x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.57x
Q3: 2.7x
Good

In 2023, the interest coverage of S.A.R.L. TERRAQUA NORMANDIE (0.7x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The company must finance 10 days of gap between collections and payments. Overall, WCR represents 15 days of revenue, i.e. 9 k€ to permanently finance. Over 2015-2023, WCR increased by +287%, requiring additional financing.

Operating WCR (2023) ?
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

9 441 €

Customer credit (2023) ?
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

18 j

Supplier credit (2023) ?
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

8 j

Inventory turnover (2023) ?
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 (2023) ?
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

15 j

WCR and payment terms evolution
S.A.R.L. TERRAQUA NORMANDIE

Positioning of S.A.R.L. TERRAQUA NORMANDIE in its sector

Comparison with sector Services d'aménagement paysager

Valuation estimate

Based on 125 transactions of similar company sales (all years), the value of S.A.R.L. TERRAQUA NORMANDIE is estimated at 153 918 € (range 53 762€ - 281 415€). With an EBITDA of 77 019€, the sector multiple of 2.8x is applied. The price/revenue ratio is 0.35x (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 2023
125 transactions
53k€ 153k€ 281k€
153 918 € Range: 53 762€ - 281 415€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
77 019 € × 2.8x
Estimation 213 625 €
69 270€ - 391 217€
Revenue Multiple 30%
224 049 € × 0.35x
Estimation 78 947 €
40 548€ - 112 039€
Net Income Multiple 20%
36 297 € × 3.2x
Estimation 117 107 €
34 816€ - 260 979€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 125 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 (Services d'aménagement paysager )

Compare S.A.R.L. TERRAQUA NORMANDIE with other companies in the same sector:

Voir toutes les statistiques du secteur Services d'aménagement paysager

Frequently asked questions about S.A.R.L. TERRAQUA NORMANDIE

What is the revenue of S.A.R.L. TERRAQUA NORMANDIE ?

The revenue of S.A.R.L. TERRAQUA NORMANDIE in 2023 is 224 k€.

Is S.A.R.L. TERRAQUA NORMANDIE profitable?

Yes, S.A.R.L. TERRAQUA NORMANDIE generated a net profit of 36 k€ in 2023.

Where is the headquarters of S.A.R.L. TERRAQUA NORMANDIE ?

The headquarters of S.A.R.L. TERRAQUA NORMANDIE is located in LA NEUVILLE-DU-BOSC (27890), in the department Eure.

Where to find the tax return of S.A.R.L. TERRAQUA NORMANDIE ?

The tax return of S.A.R.L. TERRAQUA NORMANDIE 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 S.A.R.L. TERRAQUA NORMANDIE operate?

S.A.R.L. TERRAQUA NORMANDIE operates in the sector Services d'aménagement paysager (NAF code 81.30Z). See the 'Sector positioning' section above to compare the company with its competitors.