HANS ET ASSOCIES - FIDUCIAIRE DU NOUVEAU MONDE : revenue, balance sheet and financial ratios

In 2025, HANS ET ASSOCIES - FIDUCIAIRE DU NOUVEAU MONDE achieves revenue of 113 k€. Revenue is declining over the period 2020-2025 (CAGR: -29.4%). Vs 2024, growth of +28% (88 k€ -> 113 k€). After deducting consumption (0 €), gross margin stands at 113 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 -90 k€, representing -79.8% of revenue. Positive scissor effect: EBITDA margin improves by +59.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 958 k€, i.e. 848.5% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 28%. 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 78%. 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 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 824.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 3804.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1103 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. The gap of 1086 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 637 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 15748 days of revenue, i.e. 4.9 M€ to permanently finance. Over 2020-2025, WCR increased by +40%, requiring additional financing.

Based on 54 transactions of similar company sales in 2025, the value of HANS ET ASSOCIES - FIDUCIAIRE DU NOUVEAU MONDE is estimated at 1 102 597 € (range 337 160€ - 2 230 359€). The price/revenue ratio is 0.63x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.