STEF LOGISTIQUE NORMANDIE : revenue, balance sheet and financial ratios

STEF LOGISTIQUE NORMANDIE is a French company founded 18 years ago, specialized in the sector Entreposage et stockage frigorifique. Based in SAINT-LO (50000), this company of category GE shows in 2024 a revenue of 4.6 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 - STEF LOGISTIQUE NORMANDIE (SIREN 500890751)
Indicator 2024 2023 2021 2020 2018 2017 2016
Revenue 4 638 536 € 4 172 877 € 6 287 570 € 7 465 747 € 7 366 292 € 6 840 817 € 7 325 028 €
Net income -610 514 € -538 826 € 101 571 € 523 551 € 375 133 € 399 241 € 627 602 €
EBITDA -341 317 € -236 485 € 431 998 € 1 218 801 € 858 591 € 1 049 257 € 1 269 051 €
Net margin -13.2% -12.9% 1.6% 7.0% 5.1% 5.8% 8.6%

Revenue and income statement

In 2024, STEF LOGISTIQUE NORMANDIE achieves revenue of 4.6 M€. Revenue is declining over the period 2016-2024 (CAGR: -5.6%). Vs 2023, growth of +11% (4.2 M€ -> 4.6 M€). After deducting consumption (-48 k€), gross margin stands at 4.7 M€, i.e. a rate of 101%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -341 k€, representing -7.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -611 k€ (-13.2% 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

4 638 536 €

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

4 686 899 €

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

-341 317 €

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

-638 545 €

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

-610 514 €

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

-7.4%

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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 0%. 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 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.0%

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

47.305%

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

-11.278%

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

0.0

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

28.5%

Solvency indicators evolution
STEF LOGISTIQUE NORMANDIE

Sector positioning

Debt ratio
0.0 2024
2021
2023
2024
Q1: 0.17
Med: 20.27
Q3: 96.26
Excellent

In 2024, the debt ratio of STEF LOGISTIQUE NORMANDIE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
47.3% 2024
2021
2023
2024
Q1: 18.14%
Med: 38.86%
Q3: 62.14%
Good -14 pts over 3 years

In 2024, the financial autonomy of STEF LOGISTIQUE NORMANDIE (47.3%) 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
0.0 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 2.57 years
Excellent

In 2024, the repayment capacity of STEF LOGISTIQUE NORMANDIE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 156.76. 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

156.765

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
STEF LOGISTIQUE NORMANDIE

Sector positioning

Liquidity ratio
156.76 2024
2021
2023
2024
Q1: 116.01
Med: 194.78
Q3: 398.33
Average -21 pts over 3 years

In 2024, the liquidity ratio of STEF LOGISTIQUE NORMANDIE (156.76) 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
2021
2023
2024
Q1: 0.0x
Med: 0.75x
Q3: 6.29x
Average

In 2024, the interest coverage of STEF LOGISTIQUE NORMANDIE (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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 113 days of revenue, i.e. 1.5 M€ to permanently finance. Notable WCR improvement over the period (-53%), 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

1 455 712 €

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

49 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

69 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

12 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

113 j

WCR and payment terms evolution
STEF LOGISTIQUE NORMANDIE

Positioning of STEF LOGISTIQUE NORMANDIE in its sector

Comparison with sector Entreposage et stockage frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of STEF LOGISTIQUE NORMANDIE is estimated at 666 845 € (range 431 516€ - 1 595 483€). 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
77 tx
431k€ 666k€ 1595k€
666 845 € Range: 431 516€ - 1 595 483€
NAF 5 all-time

Valuation method used

Revenue Multiple
4 638 536 € × 0.14x = 666 846 €
Range: 431 516€ - 1 595 483€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage frigorifique)

Compare STEF LOGISTIQUE NORMANDIE with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage frigorifique

Frequently asked questions about STEF LOGISTIQUE NORMANDIE

What is the revenue of STEF LOGISTIQUE NORMANDIE ?

The revenue of STEF LOGISTIQUE NORMANDIE in 2024 is 4.6 M€.

Is STEF LOGISTIQUE NORMANDIE profitable?

STEF LOGISTIQUE NORMANDIE recorded a net loss in 2024.

Where is the headquarters of STEF LOGISTIQUE NORMANDIE ?

The headquarters of STEF LOGISTIQUE NORMANDIE is located in SAINT-LO (50000), in the department Manche.

Where to find the tax return of STEF LOGISTIQUE NORMANDIE ?

The tax return of STEF LOGISTIQUE 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 STEF LOGISTIQUE NORMANDIE operate?

STEF LOGISTIQUE NORMANDIE operates in the sector Entreposage et stockage frigorifique (NAF code 52.10A). See the 'Sector positioning' section above to compare the company with its competitors.