ETABLISSEMENTS HUMERY FRERES : revenue, balance sheet and financial ratios

ETABLISSEMENTS HUMERY FRERES is a French company founded 57 years ago, specialized in the sector Fabrication d'autres articles métalliques. Based in CHATEAU-RENAULT (37110), this company of category PME shows in 2024 a revenue of 24.0 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 - ETABLISSEMENTS HUMERY FRERES (SIREN 572087807)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 23 956 858 € 23 039 809 € 16 838 857 € 18 858 639 € 14 320 288 € 22 530 799 € 13 978 991 € 17 322 165 € 17 535 068 €
Net income 3 342 529 € 2 378 766 € 1 139 029 € 766 746 € 902 579 € 1 787 335 € 1 223 056 € 1 347 680 € 897 142 €
EBITDA 5 585 494 € 3 924 153 € 1 723 810 € 1 542 176 € 996 938 € 3 372 060 € 1 226 860 € 2 356 221 € 1 719 078 €
Net margin 14.0% 10.3% 6.8% 4.1% 6.3% 7.9% 8.7% 7.8% 5.1%

Revenue and income statement

In 2024, ETABLISSEMENTS HUMERY FRERES achieves revenue of 24.0 M€. Revenue is growing positively over 9 years (CAGR: +4.0%). Vs 2023: +4%. After deducting consumption (5.0 M€), gross margin stands at 19.0 M€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.6 M€, representing 23.3% of revenue. Positive scissor effect: EBITDA margin improves by +6.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.3 M€, i.e. 14.0% 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

23 956 858 €

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

18 977 787 €

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

5 585 494 €

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

4 855 862 €

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

3 342 529 €

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

23.3%

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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 1%. 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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.7% 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

1.088%

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

56.237%

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

15.698%

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

0.014

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

22.2%

Solvency indicators evolution
ETABLISSEMENTS HUMERY FRERES

Sector positioning

Debt ratio
1.09 2024
2022
2023
2024
Q1: 3.1
Med: 19.52
Q3: 52.68
Excellent

In 2024, the debt ratio of ETABLISSEMENTS HUMERY FRERES (1.09) 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
56.24% 2024
2022
2023
2024
Q1: 33.97%
Med: 53.79%
Q3: 68.02%
Good -21 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS HUMERY FRERES (56.2%) 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
0.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.7 years
Q3: 1.89 years
Good -6 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS HUMERY FRERES (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 217.23. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

217.228

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

0.006

Liquidity indicators evolution
ETABLISSEMENTS HUMERY FRERES

Sector positioning

Liquidity ratio
217.23 2024
2022
2023
2024
Q1: 179.93
Med: 255.45
Q3: 415.11
Average -21 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS HUMERY FRERES (217.23) 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
0.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.55x
Q3: 5.62x
Average

In 2024, the interest coverage of ETABLISSEMENTS HUMERY FRERES (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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The company must finance 4 days of gap between collections and payments. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 28 days of revenue, i.e. 1.9 M€ to permanently finance. Notable WCR improvement over the period (-46%), 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

1 867 437 €

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

43 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

39 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

16 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

28 j

WCR and payment terms evolution
ETABLISSEMENTS HUMERY FRERES

Positioning of ETABLISSEMENTS HUMERY FRERES in its sector

Comparison with sector Fabrication d'autres articles métalliques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 2 042 628€ to 18 210 356€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2042k€ 3745k€ 18210k€
3 745 968 € Range: 2 042 628€ - 18 210 356€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Fabrication d'autres articles métalliques)

Compare ETABLISSEMENTS HUMERY FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres articles métalliques

Frequently asked questions about ETABLISSEMENTS HUMERY FRERES

What is the revenue of ETABLISSEMENTS HUMERY FRERES ?

The revenue of ETABLISSEMENTS HUMERY FRERES in 2024 is 24.0 M€.

Is ETABLISSEMENTS HUMERY FRERES profitable?

Yes, ETABLISSEMENTS HUMERY FRERES generated a net profit of 3.3 M€ in 2024.

Where is the headquarters of ETABLISSEMENTS HUMERY FRERES ?

The headquarters of ETABLISSEMENTS HUMERY FRERES is located in CHATEAU-RENAULT (37110), in the department Indre-et-Loire.

Where to find the tax return of ETABLISSEMENTS HUMERY FRERES ?

The tax return of ETABLISSEMENTS HUMERY FRERES 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 ETABLISSEMENTS HUMERY FRERES operate?

ETABLISSEMENTS HUMERY FRERES operates in the sector Fabrication d'autres articles métalliques (NAF code 25.99B). See the 'Sector positioning' section above to compare the company with its competitors.