SOCIETE NORMANDE AGENCEMENT : revenue, balance sheet and financial ratios

SOCIETE NORMANDE AGENCEMENT is a French company founded 12 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in SAINT-ANDRE-SUR-ORNE (14320), this company of category PME shows in 2024 a revenue of 1.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE NORMANDE AGENCEMENT (SIREN 798414033)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 501 982 € 1 426 358 € 1 392 798 € 1 110 428 € 1 258 253 € 2 207 100 € 1 052 607 € 934 162 € 963 713 €
Net income -8 120 € 34 973 € 100 665 € 6 670 € 57 030 € 120 778 € 27 195 € 20 781 € 9 449 €
EBITDA -41 544 € 138 873 € 172 116 € 28 760 € 97 728 € 171 543 € 38 447 € 25 290 € 15 727 €
Net margin -0.5% 2.5% 7.2% 0.6% 4.5% 5.5% 2.6% 2.2% 1.0%

Revenue and income statement

In 2024, SOCIETE NORMANDE AGENCEMENT achieves revenue of 1.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Vs 2023: +5%. After deducting consumption (505 k€), gross margin stands at 997 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -42 k€, representing -2.8% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -130%, reducing margin by 12.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -8 k€ (-0.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 501 982 €

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

997 222 €

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

-41 544 €

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

-65 223 €

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

-8 120 €

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

-2.8%

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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 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 15.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% 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

87.491%

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

43.199%

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

1.115%

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

15.621

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

12.8%

Solvency indicators evolution
SOCIETE NORMANDE AGENCEMENT

Sector positioning

Debt ratio
87.49 2024
2022
2023
2024
Q1: 4.29
Med: 20.77
Q3: 53.87
Average +13 pts over 3 years

In 2024, the debt ratio of SOCIETE NORMANDE AGENCEMENT (87.49) 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
43.2% 2024
2022
2023
2024
Q1: 20.15%
Med: 40.86%
Q3: 57.83%
Good

In 2024, the financial autonomy of SOCIETE NORMANDE AGENCEMENT (43.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
15.62 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.35 years
Q3: 1.56 years
Watch +16 pts over 3 years

In 2024, the repayment capacity of SOCIETE NORMANDE AGENCEMENT (15.62) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 482.81. 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

482.81

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

-18.036

Liquidity indicators evolution
SOCIETE NORMANDE AGENCEMENT

Sector positioning

Liquidity ratio
482.81 2024
2022
2023
2024
Q1: 151.49
Med: 214.55
Q3: 315.38
Excellent +44 pts over 3 years

In 2024, the liquidity ratio of SOCIETE NORMANDE AGENCEMENT (482.81) 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
-18.04x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.53x
Q3: 3.68x
Watch -36 pts over 3 years

In 2024, the interest coverage of SOCIETE NORMANDE AGENCEMENT (-18.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The company must finance 22 days of gap between collections and payments. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 55 days of revenue, i.e. 230 k€ to permanently finance. Over 2016-2024, WCR increased by +91%, 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

230 059 €

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

43 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

21 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

16 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

55 j

WCR and payment terms evolution
SOCIETE NORMANDE AGENCEMENT

Positioning of SOCIETE NORMANDE AGENCEMENT in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of SOCIETE NORMANDE AGENCEMENT is estimated at 214 973 € (range 112 162€ - 253 974€). The price/revenue ratio is 0.14x (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 value 2024
51 tx
112k€ 214k€ 253k€
214 973 € Range: 112 162€ - 253 974€
NAF 5 année 2024

Valuation method used

Revenue Multiple
1 501 982 € × 0.14x = 214 974 €
Range: 112 162€ - 253 974€

Only this financial indicator is available for this company.

Valuation evolution

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 (Travaux de menuiserie bois et PVC)

Compare SOCIETE NORMANDE AGENCEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about SOCIETE NORMANDE AGENCEMENT

What is the revenue of SOCIETE NORMANDE AGENCEMENT ?

The revenue of SOCIETE NORMANDE AGENCEMENT in 2024 is 1.5 M€.

Is SOCIETE NORMANDE AGENCEMENT profitable?

SOCIETE NORMANDE AGENCEMENT recorded a net loss in 2024.

Where is the headquarters of SOCIETE NORMANDE AGENCEMENT ?

The headquarters of SOCIETE NORMANDE AGENCEMENT is located in SAINT-ANDRE-SUR-ORNE (14320), in the department Calvados.

Where to find the tax return of SOCIETE NORMANDE AGENCEMENT ?

The tax return of SOCIETE NORMANDE AGENCEMENT 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 SOCIETE NORMANDE AGENCEMENT operate?

SOCIETE NORMANDE AGENCEMENT operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.