HARDY & MIGNE CONSULTING : revenue, balance sheet and financial ratios

HARDY & MIGNE CONSULTING is a French company founded 6 years ago, specialized in the sector Activité des économistes de la construction. Based in SAINT-TROPEZ (83990), this company of category PME shows in 2021 a revenue of 114 k€. 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 - HARDY & MIGNE CONSULTING (SIREN 852807130)
Indicator 2021 2020 2019
Revenue 113 500 € 105 000 € 60 000 €
Net income 42 595 € 34 983 € 23 838 €
EBITDA 52 667 € 42 292 € 29 124 €
Net margin 37.5% 33.3% 39.7%

Revenue and income statement

In 2021, HARDY & MIGNE CONSULTING achieves revenue of 114 k€. Over the period 2019-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +37.5%. Vs 2020: +8%. After deducting consumption (0 €), gross margin stands at 114 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 53 k€, representing 46.4% of revenue. Positive scissor effect: EBITDA margin improves by +6.1 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 43 k€, i.e. 37.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

113 500 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

113 500 €

EBITDA (2021) ?
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

52 667 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

51 976 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

42 595 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

46.4%

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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 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 72%. 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 38.1% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.583%

Financial autonomy (2021) ?
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

71.515%

Cash flow / Revenue (2021) ?
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

38.128%

Repayment capacity (2021) ?
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

0.009

Asset age ratio (2021) ?
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

52.2%

Solvency indicators evolution
HARDY & MIGNE CONSULTING

Sector positioning

Debt ratio
0.58 2021
2019
2020
2021
Q1: 0.15
Med: 17.93
Q3: 82.76
Good

In 2021, the debt ratio of HARDY & MIGNE CONSULTING (0.58) 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
71.52% 2021
2019
2020
2021
Q1: 7.13%
Med: 29.87%
Q3: 57.36%
Excellent

In 2021, the financial autonomy of HARDY & MIGNE CONSULTING (71.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.01 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.01 years
Q3: 1.33 years
Good +25 pts over 3 years

In 2021, the repayment capacity of HARDY & MIGNE CONSULTING (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 350.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

350.729

Interest coverage (2021) ?
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
HARDY & MIGNE CONSULTING

Sector positioning

Liquidity ratio
350.73 2021
2019
2020
2021
Q1: 142.39
Med: 221.4
Q3: 352.97
Good +22 pts over 3 years

In 2021, the liquidity ratio of HARDY & MIGNE CONSULTING (350.73) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.93x
Average

In 2021, the interest coverage of HARDY & MIGNE CONSULTING (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: 95 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. The company must finance 24 days of gap between collections and payments. Overall, WCR represents 62 days of revenue, i.e. 20 k€ to permanently finance.

Operating WCR (2021) ?
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

19 591 €

Customer credit (2021) ?
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

95 j

Supplier credit (2021) ?
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

71 j

Inventory turnover (2021) ?
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 (2021) ?
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

62 j

WCR and payment terms evolution
HARDY & MIGNE CONSULTING

Positioning of HARDY & MIGNE CONSULTING in its sector

Comparison with sector Activité des économistes de la construction

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of HARDY & MIGNE CONSULTING is estimated at 144 949 € (range 35 120€ - 240 047€). With an EBITDA of 52 667€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.36x (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 2021
98 tx
35k€ 144k€ 240k€
144 949 € Range: 35 120€ - 240 047€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
52 667 € × 3.5x
Estimation 182 451 €
45 463€ - 299 106€
Revenue Multiple 30%
113 500 € × 0.36x
Estimation 41 255 €
13 547€ - 69 807€
Net Income Multiple 20%
42 595 € × 4.9x
Estimation 206 737 €
41 625€ - 347 760€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activité des économistes de la construction)

Compare HARDY & MIGNE CONSULTING with other companies in the same sector:

Voir toutes les statistiques du secteur Activité des économistes de la construction

Frequently asked questions about HARDY & MIGNE CONSULTING

What is the revenue of HARDY & MIGNE CONSULTING ?

The revenue of HARDY & MIGNE CONSULTING in 2021 is 114 k€.

Is HARDY & MIGNE CONSULTING profitable?

Yes, HARDY & MIGNE CONSULTING generated a net profit of 43 k€ in 2021.

Where is the headquarters of HARDY & MIGNE CONSULTING ?

The headquarters of HARDY & MIGNE CONSULTING is located in SAINT-TROPEZ (83990), in the department Var.

Where to find the tax return of HARDY & MIGNE CONSULTING ?

The tax return of HARDY & MIGNE CONSULTING 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 HARDY & MIGNE CONSULTING operate?

HARDY & MIGNE CONSULTING operates in the sector Activité des économistes de la construction (NAF code 74.90A). See the 'Sector positioning' section above to compare the company with its competitors.