TEM NORMANDIE : revenue, balance sheet and financial ratios

TEM NORMANDIE is a French company founded 23 years ago, specialized in the sector Transports routiers de fret de proximité. Based in EVREUX (27000), this company of category PME shows in 2023 a revenue of 2.7 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 - TEM NORMANDIE (SIREN 448632406)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue N/C 2 733 710 € N/C N/C 2 167 828 € 2 079 702 € 2 047 774 €
Net income 395 318 € 36 080 € 10 290 € 15 049 € 6 355 € 24 208 € 20 838 €
EBITDA N/C -4 908 € N/C N/C -11 711 € 22 223 € 22 623 €
Net margin N/C 1.3% N/C N/C 0.3% 1.2% 1.0%

Revenue and income statement

In 2024, TEM NORMANDIE generates positive net income of 395 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 21 k€ -> 395 k€.

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

395 318 €

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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 64%. 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

23.229%

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

63.735%

Solvency indicators evolution
TEM NORMANDIE

Sector positioning

Debt ratio
23.23 2024
2022
2023
2024
Q1: 1.8
Med: 27.54
Q3: 87.06
Good -29 pts over 3 years

In 2024, the debt ratio of TEM NORMANDIE (23.23) 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
63.73% 2024
2022
2023
2024
Q1: 13.27%
Med: 31.55%
Q3: 51.53%
Excellent +46 pts over 3 years

In 2024, the financial autonomy of TEM NORMANDIE (63.7%) 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
1.91 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.59 years
Average

In 2023, the repayment capacity of TEM NORMANDIE (1.91) 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 366.70. 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

366.705

Liquidity indicators evolution
TEM NORMANDIE

Sector positioning

Liquidity ratio
366.7 2024
2022
2023
2024
Q1: 117.28
Med: 164.75
Q3: 253.6
Excellent +52 pts over 3 years

In 2024, the liquidity ratio of TEM NORMANDIE (366.70) 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
-19.97x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.42x
Watch

In 2023, the interest coverage of TEM NORMANDIE (-20.0x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
TEM NORMANDIE

Positioning of TEM NORMANDIE in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Based on 71 transactions of similar company sales in 2024, the value of TEM NORMANDIE is estimated at 1 336 734 € (range 173 436€ - 3 649 222€). 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
71 tx
173k€ 1336k€ 3649k€
1 336 734 € Range: 173 436€ - 3 649 222€
NAF 5 année 2024

Valuation method used

Net Income Multiple
395 318 € × 3.4x = 1 336 734 €
Range: 173 436€ - 3 649 222€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 (Transports routiers de fret de proximité)

Compare TEM NORMANDIE with other companies in the same sector:

Frequently asked questions about TEM NORMANDIE

What is the revenue of TEM NORMANDIE ?

The revenue of TEM NORMANDIE in 2023 is 2.7 M€.

Is TEM NORMANDIE profitable?

Yes, TEM NORMANDIE generated a net profit of 395 k€ in 2024.

Where is the headquarters of TEM NORMANDIE ?

The headquarters of TEM NORMANDIE is located in EVREUX (27000), in the department Eure.

Where to find the tax return of TEM NORMANDIE ?

The tax return of TEM 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 TEM NORMANDIE operate?

TEM NORMANDIE operates in the sector Transports routiers de fret de proximité (NAF code 49.41B). See the 'Sector positioning' section above to compare the company with its competitors.