AFONSO HUMBERTO SAS : revenue, balance sheet and financial ratios

AFONSO HUMBERTO SAS is a French company founded 21 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in GENAY (69730), this company of category PME shows in 2024 a revenue of 27.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - AFONSO HUMBERTO SAS (SIREN 479680076)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 27 500 595 € 29 050 720 € 30 118 923 € 31 990 438 € 28 658 075 € 26 392 904 € 20 379 031 € 17 489 116 € 15 313 704 €
Net income 397 484 € 429 048 € 300 299 € 153 820 € 415 330 € 269 095 € 105 687 € 225 794 € 47 061 €
EBITDA 544 256 € 1 257 116 € 893 175 € 439 111 € 753 635 € 760 494 € 130 882 € 752 251 € 479 803 €
Net margin 1.4% 1.5% 1.0% 0.5% 1.4% 1.0% 0.5% 1.3% 0.3%

Revenue and income statement

En 2024, AFONSO HUMBERTO SAS alcanza unos ingresos de 27.5 M€. En el período 2016-2024, la empresa muestra un fuerte crecimiento con una TCAC de +7.6%. Ligera caída de -5% vs 2023. Tras deducir el consumo (9.9 M€), el margen bruto se sitúa en 17.6 M€, es decir, una tasa del 64%. El EBITDA alcanza 544 k€, representando el 2.0% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-5%), el EBITDA varía en -57%, reduciendo el margen en 2.3 puntos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto asciende a 397 k€, es decir, el 1.4% de los ingresos.

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

27 500 595 €

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

17 576 193 €

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

544 256 €

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

494 961 €

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

397 484 €

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

2.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 50%. La deuda permanece bajo control. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 29%. El equilibrio entre fondos propios y deuda es satisfactorio. La capacidad de reembolso indica que se necesitarían 3.6 años de flujo de caja. Este ratio permanece dentro de los estándares bancarios habituales. El flujo de caja representa el 1.4% de los ingresos.

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

49.948%

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

29.042%

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

1.411%

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

3.627

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

18.5%

Solvency indicators evolution
AFONSO HUMBERTO SAS

Sector positioning

Ratio de endeudamiento
49.95 2024
2022
2023
2024
Q1: 1.24
Med: 17.23
Q3: 51.1
Average

En 2024, el ratio de endeudamiento de AFONSO HUMBERTO SAS (49.95) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
29.04% 2024
2022
2023
2024
Q1: 11.28%
Med: 33.49%
Q3: 54.22%
Average

En 2024, el autonomía financiera de AFONSO HUMBERTO SAS (29.0%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
3.63 ans 2024
2022
2023
2024
Q1: 0.0 ans
Med: 0.04 ans
Q3: 1.04 ans
Average

En 2024, el capacidad de reembolso de AFONSO HUMBERTO SAS (3.6 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 173.38. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 5.2x. El resultado de explotación cubre muy ampliamente los gastos financieros.

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

173.382

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

5.241

Liquidity indicators evolution
AFONSO HUMBERTO SAS

Sector positioning

Ratio de liquidez
173.38 2024
2022
2023
2024
Q1: 139.03
Med: 197.62
Q3: 307.13
Average

En 2024, el ratio de liquidez de AFONSO HUMBERTO SAS (173.38) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
5.24x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Excelente +10 pts over 3 years

En 2024, el cobertura de intereses de AFONSO HUMBERTO SAS (5.2x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 62 días. Plazo proveedores: 50 días. La empresa debe financiar 12 días de desfase. La rotación de existencias es de 28 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 87 días de ingresos. En 2016-2024, el FM aumentó en +98%.

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

6 624 618 €

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

62 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

50 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

28 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

87 j

WCR and payment terms evolution
AFONSO HUMBERTO SAS

Positioning of AFONSO HUMBERTO SAS in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 1 715 330€ to 5 156 871€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1715k€ 2984k€ 5156k€
2 984 192 € Range: 1 715 330€ - 5 156 871€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 maçonnerie générale et gros œuvre de bâtiment)

Compare AFONSO HUMBERTO SAS with other companies in the same sector:

Frequently asked questions about AFONSO HUMBERTO SAS

What is the revenue of AFONSO HUMBERTO SAS ?

The revenue of AFONSO HUMBERTO SAS in 2024 is 27.5 M€.

Is AFONSO HUMBERTO SAS profitable?

Yes, AFONSO HUMBERTO SAS generated a net profit of 397 k€ in 2024.

Where is the headquarters of AFONSO HUMBERTO SAS ?

The headquarters of AFONSO HUMBERTO SAS is located in GENAY (69730), in the department Rhone.

Where to find the tax return of AFONSO HUMBERTO SAS ?

The tax return of AFONSO HUMBERTO SAS 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 AFONSO HUMBERTO SAS operate?

AFONSO HUMBERTO SAS operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.