CABINET MARCEL HUMBERT SARL EX : revenue, balance sheet and financial ratios

CABINET MARCEL HUMBERT SARL EX is a French company founded 49 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2024 a revenue of 1.9 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 - CABINET MARCEL HUMBERT SARL EX (SIREN 310497524)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 886 369 € 1 864 784 € 1 846 463 € 1 721 061 € 1 656 107 € 1 683 906 € 1 598 984 € 1 549 597 € 1 549 130 €
Net income 218 624 € 162 760 € 188 111 € 180 443 € 204 098 € 272 382 € 271 305 € 251 766 € 275 912 €
EBITDA 257 099 € 242 855 € 277 331 € 269 974 € 301 810 € 293 470 € 212 560 € 206 272 € 225 296 €
Net margin 11.6% 8.7% 10.2% 10.5% 12.3% 16.2% 17.0% 16.2% 17.8%

Revenue and income statement

In 2024, CABINET MARCEL HUMBERT SARL EX achieves revenue of 1.9 M€. Revenue is growing positively over 9 years (CAGR: +2.5%). Vs 2023: +1%. After deducting consumption (0 €), gross margin stands at 1.9 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 257 k€, representing 13.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 219 k€, i.e. 11.6% 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

1 886 369 €

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

1 886 369 €

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

257 099 €

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

241 044 €

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

218 624 €

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

13.6%

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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 5%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.5% 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

4.957%

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

19.308%

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

12.466%

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

0.427

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

36.8%

Solvency indicators evolution
CABINET MARCEL HUMBERT SARL EX

Sector positioning

Debt ratio
4.96 2024
2022
2023
2024
Q1: 0.0
Med: 9.88
Q3: 66.83
Good +6 pts over 3 years

In 2024, the debt ratio of CABINET MARCEL HUMBERT SA... (4.96) 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
19.31% 2024
2022
2023
2024
Q1: 3.14%
Med: 14.37%
Q3: 43.78%
Good

In 2024, the financial autonomy of CABINET MARCEL HUMBERT SA... (19.3%) 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
0.43 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 4.28 years
Average

In 2024, the repayment capacity of CABINET MARCEL HUMBERT SA... (0.43) 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 121.35. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

121.351

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

1.475

Liquidity indicators evolution
CABINET MARCEL HUMBERT SARL EX

Sector positioning

Liquidity ratio
121.35 2024
2022
2023
2024
Q1: 100.01
Med: 116.58
Q3: 409.86
Good

In 2024, the liquidity ratio of CABINET MARCEL HUMBERT SA... (121.35) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.48x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 7.69x
Good

In 2024, the interest coverage of CABINET MARCEL HUMBERT SA... (1.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). WCR is negative (-513 days): operations structurally generate cash. Over 2016-2024, WCR increased by +48%, 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

-2 685 586 €

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

2 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

41 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

-513 j

WCR and payment terms evolution
CABINET MARCEL HUMBERT SARL EX

Positioning of CABINET MARCEL HUMBERT SARL EX in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Based on 277 transactions of similar company sales (all years), the value of CABINET MARCEL HUMBERT SARL EX is estimated at 429 546 € (range 159 084€ - 1 167 099€). With an EBITDA of 257 099€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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.

Estimated enterprise value 2024
277 transactions
159k€ 429k€ 1167k€
429 546 € Range: 159 084€ - 1 167 099€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
257 099 € × 1.3x
Estimation 340 983 €
118 642€ - 1 028 787€
Revenue Multiple 30%
1 886 369 € × 0.29x
Estimation 538 285 €
259 455€ - 1 174 326€
Net Income Multiple 20%
218 624 € × 2.2x
Estimation 487 848 €
109 636€ - 1 502 040€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Administration d'immeubles et autres biens immobiliers)

Compare CABINET MARCEL HUMBERT SARL EX with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about CABINET MARCEL HUMBERT SARL EX

What is the revenue of CABINET MARCEL HUMBERT SARL EX ?

The revenue of CABINET MARCEL HUMBERT SARL EX in 2024 is 1.9 M€.

Is CABINET MARCEL HUMBERT SARL EX profitable?

Yes, CABINET MARCEL HUMBERT SARL EX generated a net profit of 219 k€ in 2024.

Where is the headquarters of CABINET MARCEL HUMBERT SARL EX ?

The headquarters of CABINET MARCEL HUMBERT SARL EX is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of CABINET MARCEL HUMBERT SARL EX ?

The tax return of CABINET MARCEL HUMBERT SARL EX 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 CABINET MARCEL HUMBERT SARL EX operate?

CABINET MARCEL HUMBERT SARL EX operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.