FONCIERE DE L'HOUMAILLE : revenue, balance sheet and financial ratios

FONCIERE DE L'HOUMAILLE is a French company founded 9 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BOUGUENAIS (44340), this company of category PME shows in 2024 a revenue of 372 k€. 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 - FONCIERE DE L'HOUMAILLE (SIREN 824963169)
Indicator 2024 2023 2022 2019
Revenue 372 001 € 350 386 € 391 797 € 393 508 €
Net income -18 728 € 7 687 € 36 066 € 5 211 €
EBITDA 297 605 € 294 062 € 303 042 € 217 856 €
Net margin -5.0% 2.2% 9.2% 1.3%

Revenue and income statement

In 2024, FONCIERE DE L'HOUMAILLE achieves revenue of 372 k€. Activity remains stable over the period (CAGR: -1.1%). Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 372 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 298 k€, representing 80.0% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by +1%, reducing margin by 3.9 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -19 k€ (-5.0% of revenue), which will impact equity.

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

372 001 €

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

372 001 €

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

297 605 €

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

116 272 €

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

-18 728 €

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

80.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 654%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 24.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 43.7% 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

654.297%

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

12.972%

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

43.711%

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

24.101

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

79.9%

Solvency indicators evolution
FONCIERE DE L'HOUMAILLE

Sector positioning

Debt ratio
654.3 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average

In 2024, the debt ratio of FONCIERE DE L'HOUMAILLE (654.30) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
12.97% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Average

In 2024, the financial autonomy of FONCIERE DE L'HOUMAILLE (13.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
24.1 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Average

In 2024, the repayment capacity of FONCIERE DE L'HOUMAILLE (24.10) 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 254.86. 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 45.4x. Operating income very largely covers interest expenses: high safety margin.

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

254.857

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

45.362

Liquidity indicators evolution
FONCIERE DE L'HOUMAILLE

Sector positioning

Liquidity ratio
254.86 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Average -10 pts over 3 years

In 2024, the liquidity ratio of FONCIERE DE L'HOUMAILLE (254.86) 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
45.36x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent

In 2024, the interest coverage of FONCIERE DE L'HOUMAILLE (45.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 104 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1472 days. Excellent situation: suppliers finance 1368 days of the operating cycle (retail model). Overall, WCR represents 114 days of revenue, i.e. 118 k€ to permanently finance. Over 2019-2024, WCR increased by +1856%, 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

118 055 €

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

104 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

1472 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

114 j

WCR and payment terms evolution
FONCIERE DE L'HOUMAILLE

Positioning of FONCIERE DE L'HOUMAILLE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of FONCIERE DE L'HOUMAILLE is estimated at 1 154 110 € (range 318 713€ - 2 068 933€). With an EBITDA of 297 605€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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
169 transactions
318k€ 1154k€ 2068k€
1 154 110 € Range: 318 713€ - 2 068 933€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
297 605 € × 5.6x
Estimation 1 666 537 €
441 143€ - 2 974 563€
Revenue Multiple 30%
372 001 € × 0.81x
Estimation 300 066 €
114 665€ - 559 550€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare FONCIERE DE L'HOUMAILLE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about FONCIERE DE L'HOUMAILLE

What is the revenue of FONCIERE DE L'HOUMAILLE ?

The revenue of FONCIERE DE L'HOUMAILLE in 2024 is 372 k€.

Is FONCIERE DE L'HOUMAILLE profitable?

FONCIERE DE L'HOUMAILLE recorded a net loss in 2024.

Where is the headquarters of FONCIERE DE L'HOUMAILLE ?

The headquarters of FONCIERE DE L'HOUMAILLE is located in BOUGUENAIS (44340), in the department Loire-Atlantique.

Where to find the tax return of FONCIERE DE L'HOUMAILLE ?

The tax return of FONCIERE DE L'HOUMAILLE 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 FONCIERE DE L'HOUMAILLE operate?

FONCIERE DE L'HOUMAILLE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.