HAMA EURL : revenue, balance sheet and financial ratios

HAMA EURL is a French company founded 40 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels. Based in CHESSY (77700), this company of category PME shows in 2024 a revenue of 18.0 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 - HAMA EURL (SIREN 334284429)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 17 986 294 € 20 130 366 € 18 587 270 € 17 037 915 € 17 544 969 € 18 277 960 € 21 756 126 € 26 677 903 € 25 256 079 €
Net income 96 069 € 271 444 € 742 647 € 696 748 € 814 142 € -145 333 € 6 286 828 € -392 055 € -609 545 €
EBITDA 663 390 € 1 148 820 € 494 045 € 27 123 € -240 809 € -158 235 € -664 947 € -657 876 € -304 531 €
Net margin 0.5% 1.3% 4.0% 4.1% 4.6% -0.8% 28.9% -1.5% -2.4%

Revenue and income statement

In 2024, HAMA EURL achieves revenue of 18.0 M€. Activity remains stable over the period (CAGR: -4.2%). Significant drop of -11% vs 2023. After deducting consumption (14.0 M€), gross margin stands at 3.9 M€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 663 k€, representing 3.7% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -42%, reducing margin by 2.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 96 k€, i.e. 0.5% 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

17 986 294 €

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

3 945 989 €

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

663 390 €

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

535 985 €

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

96 069 €

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

3.7%

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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 0%. 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 -10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

-10.11%

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

1.135%

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

0.0

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

25.6%

Solvency indicators evolution
HAMA EURL

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 7.93
Q3: 44.29
Excellent

In 2024, the debt ratio of HAMA EURL (0.00) 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
-10.11% 2024
2022
2023
2024
Q1: 13.59%
Med: 36.92%
Q3: 57.79%
Watch

In 2024, the financial autonomy of HAMA EURL (-10.1%) 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 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.36 years
Excellent

In 2024, the repayment capacity of HAMA EURL (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 95.14. 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 3.1x. Financial charges are adequately covered by operations.

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

95.14

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

3.057

Liquidity indicators evolution
HAMA EURL

Sector positioning

Liquidity ratio
95.14 2024
2022
2023
2024
Q1: 140.42
Med: 215.62
Q3: 368.47
Watch

In 2024, the liquidity ratio of HAMA EURL (95.14) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
3.06x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.15x
Q3: 4.83x
Good -10 pts over 3 years

In 2024, the interest coverage of HAMA EURL (3.1x) 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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 132 days. Excellent situation: suppliers finance 75 days of the operating cycle (retail model). Overall, WCR represents 53 days of revenue, i.e. 2.7 M€ to permanently finance. Notable WCR improvement over the period (-42%), 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

2 662 331 €

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

57 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

132 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

53 j

WCR and payment terms evolution
HAMA EURL

Positioning of HAMA EURL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Valuation estimate

Based on 61 transactions of similar company sales (all years), the value of HAMA EURL is estimated at 2 669 144 € (range 714 759€ - 4 188 909€). With an EBITDA of 663 390€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.33x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
61 tx
714k€ 2669k€ 4188k€
2 669 144 € Range: 714 759€ - 4 188 909€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
663 390 € × 2.5x
Estimation 1 658 162 €
362 810€ - 3 367 882€
Revenue Multiple 30%
17 986 294 € × 0.33x
Estimation 5 908 426 €
1 723 264€ - 7 838 199€
Net Income Multiple 20%
96 069 € × 3.5x
Estimation 337 679 €
81 877€ - 767 545€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels)

Compare HAMA EURL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels

Frequently asked questions about HAMA EURL

What is the revenue of HAMA EURL ?

The revenue of HAMA EURL in 2024 is 18.0 M€.

Is HAMA EURL profitable?

Yes, HAMA EURL generated a net profit of 96 k€ in 2024.

Where is the headquarters of HAMA EURL ?

The headquarters of HAMA EURL is located in CHESSY (77700), in the department Seine-et-Marne.

Where to find the tax return of HAMA EURL ?

The tax return of HAMA EURL 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 HAMA EURL operate?

HAMA EURL operates in the sector Commerce de gros (commerce interentreprises) d'ordinateurs, d'équipements informatiques périphériques et de logiciels (NAF code 46.51Z). See the 'Sector positioning' section above to compare the company with its competitors.