SIREN : 508109873
HCM 77 is a French company founded 17 years ago, specialized in the sector Commerce de détail de meubles. Based in CESSON (77240), this company of category PME shows in 2023 a revenue of 741 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 740 634 € | 851 445 € | 887 765 € | 1 045 241 € | 690 917 € | 771 763 € | 752 961 € | 1 291 465 € |
| Net income | -89 053 € | 20 338 € | 86 879 € | 42 005 € | 20 530 € | 50 444 € | 51 077 € | 18 563 € |
| EBITDA | -43 550 € | 60 672 € | 109 408 € | 58 637 € | 33 000 € | 2 138 € | 112 143 € | 16 167 € |
| Net margin | -12.0% | 2.4% | 9.8% | 4.0% | 3.0% | 6.5% | 6.8% | 1.4% |
In 2023, HCM 77 achieves revenue of 741 k€. Revenue is declining over the period 2016-2023 (CAGR: -7.6%). Significant drop of -13% vs 2022. After deducting consumption (424 k€), gross margin stands at 316 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -44 k€, representing -5.9% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -172%, reducing margin by 13.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -89 k€ (-12.0% of revenue), which will impact equity.
740 634 €
316 314 €
-43 550 €
-89 423 €
-89 053 €
-5.9%
The debt ratio (= Financial debt / Equity x 100) stands at 26%. 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 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
26.067%
50.934%
-10.715%
-0.951
57.8%
In 2023, the debt ratio of HCM 77 (26.07) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of HCM 77 (50.9%) 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.
In 2023, the repayment capacity of HCM 77 (-0.95) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 228.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
228.621
-1.444
In 2023, the liquidity ratio of HCM 77 (228.62) 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.
In 2023, the interest coverage of HCM 77 (-1.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Inventory turnover is 123 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 107 days of revenue, i.e. 219 k€ to permanently finance. Over 2016-2023, WCR increased by +28%, requiring additional financing.
219 213 €
15 j
58 j
123 j
107 j
Based on 55 transactions of similar company sales
in 2023,
the value of HCM 77 is estimated at
146 290 €
(range 90 028€ - 232 075€).
The price/revenue ratio is 0.20x
(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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 55 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare HCM 77 with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of HCM 77 in 2023 is 741 k€.
HCM 77 recorded a net loss in 2023.
The headquarters of HCM 77 is located in CESSON (77240), in the department Seine-et-Marne.
The tax return of HCM 77 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).
HCM 77 operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.