HATT & SONER INTERNATIONAL : revenue, balance sheet and financial ratios

HATT & SONER INTERNATIONAL is a French company founded 12 years ago, specialized in the sector Autres intermédiaires du commerce en denrées, boissons et tabac. Based in BERGERES-LES-VERTUS (51130), this company of category PME shows in 2024 a revenue of 2.1 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 - HATT & SONER INTERNATIONAL (SIREN 798272993)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 051 805 € 2 113 818 € 1 576 957 € 1 583 171 € 1 160 132 € 1 187 996 € 2 559 517 € 1 717 653 € 1 523 105 €
Net income -439 016 € -738 439 € -568 904 € 701 555 € -515 746 € -3 489 782 € 1 525 € 58 144 € -26 639 €
EBITDA -405 179 € -700 432 € -556 907 € -584 341 € -485 812 € -947 645 € -29 037 € 41 916 € -80 849 €
Net margin -21.4% -34.9% -36.1% 44.3% -44.5% -293.8% 0.1% 3.4% -1.7%

Revenue and income statement

In 2024, HATT & SONER INTERNATIONAL achieves revenue of 2.1 M€. Revenue is growing positively over 9 years (CAGR: +3.8%). Slight decline of -3% vs 2023. After deducting consumption (1.1 M€), gross margin stands at 982 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -405 k€, representing -19.7% of revenue. Positive scissor effect: EBITDA margin improves by +13.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -439 k€ (-21.4% 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

2 051 805 €

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

981 849 €

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

-405 179 €

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

-460 510 €

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

-439 016 €

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

-19.7%

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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 -9%. 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 -87%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-8.693%

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

-86.618%

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

-20.13%

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

-0.87

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

42.6%

Solvency indicators evolution
HATT & SONER INTERNATIONAL

Sector positioning

Debt ratio
-8.69 2024
2022
2023
2024
Q1: 0.04
Med: 10.42
Q3: 56.48
Excellent

In 2024, the debt ratio of HATT & SONER INTERNATIONAL (-8.69) 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
-86.62% 2024
2022
2023
2024
Q1: 13.67%
Med: 41.22%
Q3: 65.81%
Watch

In 2024, the financial autonomy of HATT & SONER INTERNATIONAL (-86.6%) 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
-0.87 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.0 years
Excellent

In 2024, the repayment capacity of HATT & SONER INTERNATIONAL (-0.87) 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 71.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

71.366

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

-3.873

Liquidity indicators evolution
HATT & SONER INTERNATIONAL

Sector positioning

Liquidity ratio
71.37 2024
2022
2023
2024
Q1: 142.45
Med: 245.99
Q3: 468.77
Watch -28 pts over 3 years

In 2024, the liquidity ratio of HATT & SONER INTERNATIONAL (71.37) 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
-3.87x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.28x
Average

In 2024, the interest coverage of HATT & SONER INTERNATIONAL (-3.9x) 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: 89 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. The company must finance 13 days of gap between collections and payments. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-849 days): operations structurally generate cash. Notable WCR improvement over the period (-2076%), 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

-4 838 731 €

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

89 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

76 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

12 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

-849 j

WCR and payment terms evolution
HATT & SONER INTERNATIONAL

Positioning of HATT & SONER INTERNATIONAL in its sector

Comparison with sector Autres intermédiaires du commerce en denrées, boissons et tabac

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (49 transactions). This range of 640 027€ to 1 330 577€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
640k€ 729k€ 1330k€
729 238 € Range: 640 027€ - 1 330 577€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 49 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 (Autres intermédiaires du commerce en denrées, boissons et tabac)

Compare HATT & SONER INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en denrées, boissons et tabac

Frequently asked questions about HATT & SONER INTERNATIONAL

What is the revenue of HATT & SONER INTERNATIONAL ?

The revenue of HATT & SONER INTERNATIONAL in 2024 is 2.1 M€.

Is HATT & SONER INTERNATIONAL profitable?

HATT & SONER INTERNATIONAL recorded a net loss in 2024.

Where is the headquarters of HATT & SONER INTERNATIONAL ?

The headquarters of HATT & SONER INTERNATIONAL is located in BERGERES-LES-VERTUS (51130), in the department Marne.

Where to find the tax return of HATT & SONER INTERNATIONAL ?

The tax return of HATT & SONER INTERNATIONAL 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 HATT & SONER INTERNATIONAL operate?

HATT & SONER INTERNATIONAL operates in the sector Autres intermédiaires du commerce en denrées, boissons et tabac (NAF code 46.17B). See the 'Sector positioning' section above to compare the company with its competitors.