EURL HBS CONSTRUCTIONS METALLIQUES : revenue, balance sheet and financial ratios

EURL HBS CONSTRUCTIONS METALLIQUES is a French company founded 11 years ago, specialized in the sector Travaux de couverture par éléments. Based in CHASSENEUIL-DU-POITOU (86360), this company of category PME shows in 2016 a revenue of 121 k€. 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 - EURL HBS CONSTRUCTIONS METALLIQUES (SIREN 808058200)
Indicator 2016 2015
Revenue 121 340 € 120 210 €
Net income 24 495 € 43 532 €
EBITDA 28 100 € 54 919 €
Net margin 20.2% 36.2%

Revenue and income statement

In 2016, EURL HBS CONSTRUCTIONS METALLIQUES achieves revenue of 121 k€. Vs 2015: +1%. After deducting consumption (16 k€), gross margin stands at 105 k€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 23.2% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -49%, reducing margin by 22.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 20.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

121 340 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

105 362 €

EBITDA (2016) ?
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

28 100 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

27 452 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 495 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

23.2%

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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 13%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 20.7% 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 (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

13.448%

Financial autonomy (2016) ?
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

10.568%

Cash flow / Revenue (2016) ?
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

20.713%

Repayment capacity (2016) ?
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 (2016) ?
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

64.4%

Solvency indicators evolution
EURL HBS CONSTRUCTIONS METALLIQUES

Sector positioning

Debt ratio
13.45 2016
2015
2016
Q1: 1.66
Med: 15.79
Q3: 56.1
Good +7 pts over 2 years

In 2016, the debt ratio of EURL HBS CONSTRUCTIONS ME... (13.45) 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
10.57% 2016
2015
2016
Q1: 14.48%
Med: 35.38%
Q3: 54.83%
Watch

In 2016, the financial autonomy of EURL HBS CONSTRUCTIONS ME... (10.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2016
2015
2016
Q1: 0.0 years
Med: 0.21 years
Q3: 1.28 years
Excellent

In 2016, the repayment capacity of EURL HBS CONSTRUCTIONS ME... (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 459.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

459.64

Interest coverage (2016) ?
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
EURL HBS CONSTRUCTIONS METALLIQUES

Sector positioning

Liquidity ratio
459.64 2016
2015
2016
Q1: 132.71
Med: 187.02
Q3: 284.81
Excellent

In 2016, the liquidity ratio of EURL HBS CONSTRUCTIONS ME... (459.64) 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
0.0x 2016
2015
2016
Q1: 0.0x
Med: 0.75x
Q3: 4.38x
Average

In 2016, the interest coverage of EURL HBS CONSTRUCTIONS ME... (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 12 days. WCR is negative (-40 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-13 432 €

Customer credit (2016) ?
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 (2016) ?
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

12 j

Inventory turnover (2016) ?
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 (2016) ?
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

-40 j

WCR and payment terms evolution
EURL HBS CONSTRUCTIONS METALLIQUES

Positioning of EURL HBS CONSTRUCTIONS METALLIQUES in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of EURL HBS CONSTRUCTIONS METALLIQUES is estimated at 50 472 € (range 23 427€ - 83 445€). With an EBITDA of 28 100€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.16x (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 2016
113 transactions
23k€ 50k€ 83k€
50 472 € Range: 23 427€ - 83 445€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
28 100 € × 2.2x
Estimation 63 215 €
26 092€ - 101 429€
Revenue Multiple 30%
121 340 € × 0.16x
Estimation 18 819 €
12 236€ - 30 800€
Net Income Multiple 20%
24 495 € × 2.7x
Estimation 66 098 €
33 551€ - 117 457€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 couverture par éléments)

Compare EURL HBS CONSTRUCTIONS METALLIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about EURL HBS CONSTRUCTIONS METALLIQUES

What is the revenue of EURL HBS CONSTRUCTIONS METALLIQUES ?

The revenue of EURL HBS CONSTRUCTIONS METALLIQUES in 2016 is 121 k€.

Is EURL HBS CONSTRUCTIONS METALLIQUES profitable?

Yes, EURL HBS CONSTRUCTIONS METALLIQUES generated a net profit of 24 k€ in 2016.

Where is the headquarters of EURL HBS CONSTRUCTIONS METALLIQUES ?

The headquarters of EURL HBS CONSTRUCTIONS METALLIQUES is located in CHASSENEUIL-DU-POITOU (86360), in the department Vienne.

Where to find the tax return of EURL HBS CONSTRUCTIONS METALLIQUES ?

The tax return of EURL HBS CONSTRUCTIONS METALLIQUES 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 EURL HBS CONSTRUCTIONS METALLIQUES operate?

EURL HBS CONSTRUCTIONS METALLIQUES operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.