SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE) : revenue, balance sheet and financial ratios

SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE) is a French company now closed founded 32 years ago, formerly specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in LE HAVRE (76600), this company of category GE shows in 2024 a revenue of 953 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 - SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE) (SIREN 392570388)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 952 889 € 950 531 € 7 913 034 € 36 349 687 € 30 966 961 € 36 513 482 € 37 865 313 € 38 524 143 € 37 141 561 € 39 307 851 € 33 816 804 €
Net income 618 385 € 468 854 € 192 548 € 451 826 € -3 144 418 € -2 045 625 € -1 868 256 € -719 068 € -3 069 075 € -2 521 664 € -2 033 542 €
EBITDA 264 258 € 251 576 € -805 047 € 1 167 320 € -975 811 € -898 635 € -734 845 € -262 826 € -2 525 137 € -1 892 069 € -1 930 150 €
Net margin 64.9% 49.3% 2.4% 1.2% -10.2% -5.6% -4.9% -1.9% -8.3% -6.4% -6.0%

Revenue and income statement

In 2024, SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE) achieves revenue of 953 k€. Revenue is declining over the period 2014-2024 (CAGR: -30.0%). Vs 2023: +0%. After deducting consumption (452 €), gross margin stands at 952 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 264 k€, representing 27.7% of 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 618 k€, i.e. 64.9% 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

952 889 €

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

952 437 €

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

264 258 €

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

656 510 €

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

618 385 €

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

27.7%

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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 323%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 96.0% 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

323.111%

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

21.507%

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

95.959%

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

4.842

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

37.3%

Solvency indicators evolution
SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE)

Sector positioning

Debt ratio
323.11 2024
2022
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Watch

In 2024, the debt ratio of SONER NORMANDIE (SOCIETE ... (323.11) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
21.51% 2024
2022
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Average

In 2024, the financial autonomy of SONER NORMANDIE (SOCIETE ... (21.5%) 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
4.84 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Average +50 pts over 3 years

In 2024, the repayment capacity of SONER NORMANDIE (SOCIETE ... (4.84) 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 205.30. 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 26.5x. Operating income very largely covers interest expenses: high safety margin.

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

205.304

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

26.507

Liquidity indicators evolution
SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE)

Sector positioning

Liquidity ratio
205.3 2024
2022
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Average +18 pts over 3 years

In 2024, the liquidity ratio of SONER NORMANDIE (SOCIETE ... (205.30) 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
26.51x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.33x
Q3: 8.51x
Excellent +50 pts over 3 years

In 2024, the interest coverage of SONER NORMANDIE (SOCIETE ... (26.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 446 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 98 days. The gap of 348 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 354 days of revenue, i.e. 937 k€ to permanently finance. Notable WCR improvement over the period (-92%), freeing up cash.

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

937 319 €

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

446 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

98 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

354 j

WCR and payment terms evolution
SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE)

Positioning of SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE) in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 152 564€ to 1 542 527€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
152k€ 334k€ 1542k€
334 177 € Range: 152 564€ - 1 542 527€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE) with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE)

What is the revenue of SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE) ?

The revenue of SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE) in 2024 is 953 k€.

Is SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE) profitable?

Yes, SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE) generated a net profit of 618 k€ in 2024.

Where is the headquarters of SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE) ?

The headquarters of SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE) is located in LE HAVRE (76600), in the department Seine-Maritime.

Where to find the tax return of SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE) ?

The tax return of SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE) 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 SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE) operate?

SONER NORMANDIE (SOCIETE DE NEGOCE REGIONALE) operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.