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HCS-DECORATION : revenue, balance sheet and financial ratios

HCS-DECORATION is a French company founded 3 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in PARIS 11 (75011), this company of category PME shows in 2024 a revenue of 913 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - HCS-DECORATION (SIREN 921769667)
Indicator 2024
Revenue 912 991 €
Net income 38 886 €
EBITDA 74 882 €
Net margin 4.3%

Revenue and income statement

En 2024, HCS-DECORATION alcanza unos ingresos de 913 k€. Tras deducir el consumo (467 k€), el margen bruto se sitúa en 446 k€, es decir, una tasa del 49%. El EBITDA alcanza 75 k€, representando el 8.2% de los ingresos. Este nivel de margen operativo es satisfactorio para el sector. El resultado neto asciende a 39 k€, es decir, el 4.3% de los ingresos.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

912 991 €

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

445 789 €

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

74 882 €

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

47 154 €

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

38 886 €

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

8.2%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en -4308%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el -1%. Baja autonomía: la empresa depende fuertemente de financiación externa. La capacidad de reembolso indica que se necesitarían 2.8 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 6.8% de los ingresos. Nivel satisfactorio que permite financiar parcialmente el crecimiento.

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

-4307.891%

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

-1.238%

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

6.801%

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

2.796

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

81.8%

Solvency indicators evolution
HCS-DECORATION

Sector positioning

Ratio de endeudamiento
-4307.89 2024
2024
Q1: 0.94
Med: 20.7
Q3: 71.06
Excelente

En 2024, el ratio de endeudamiento de HCS-DECORATION (-4307.89) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
-1.24% 2024
2024
Q1: 7.15%
Med: 33.38%
Q3: 56.86%
Average

En 2024, el autonomía financiera de HCS-DECORATION (-1.2%) se sitúa por debajo de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Una mejora fortalecería la posición competitiva.

Capacidad de reembolso
2.8 ans 2024
2024
Q1: -0.06 ans
Med: 0.07 ans
Q3: 2.39 ans
Average

En 2024, el capacidad de reembolso de HCS-DECORATION (2.8 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 105.15. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 10.9x. El resultado de explotación cubre muy ampliamente los gastos financieros.

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

105.154

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

10.889

Liquidity indicators evolution
HCS-DECORATION

Sector positioning

Ratio de liquidez
105.15 2024
2024
Q1: 141.14
Med: 215.14
Q3: 351.71
Vigilar

En 2024, el ratio de liquidez de HCS-DECORATION (105.15) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
10.89x 2024
2024
Q1: 0.0x
Med: 0.06x
Q3: 4.0x
Excelente

En 2024, el cobertura de intereses de HCS-DECORATION (10.9x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 4 días. Plazo proveedores: 34 días. Situación favorable. La rotación de existencias es de 4 días. Rotación rápida, señal de buena gestión de existencias. El FM es negativo (-12 días): las operaciones generan estructuralmente tesorería.

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

-30 421 €

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

4 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

34 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

4 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

-12 j

WCR and payment terms evolution
HCS-DECORATION

Positioning of HCS-DECORATION in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of HCS-DECORATION is estimated at 274 045 € (range 188 659€ - 416 003€). With an EBITDA of 74 882€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.22x (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
188k€ 274k€ 416k€
274 045 € Range: 188 659€ - 416 003€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
74 882 € × 4.7x
Estimation 353 079 €
254 395€ - 550 249€
Revenue Multiple 30%
912 991 € × 0.22x
Estimation 201 111 €
148 847€ - 263 857€
Net Income Multiple 20%
38 886 € × 4.8x
Estimation 185 862 €
84 041€ - 308 609€
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 détail d'autres équipements du foyer)

Compare HCS-DECORATION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about HCS-DECORATION

What is the revenue of HCS-DECORATION ?

The revenue of HCS-DECORATION in 2024 is 913 k€.

Is HCS-DECORATION profitable?

Yes, HCS-DECORATION generated a net profit of 39 k€ in 2024.

Where is the headquarters of HCS-DECORATION ?

The headquarters of HCS-DECORATION is located in PARIS 11 (75011), in the department Paris.

Where to find the tax return of HCS-DECORATION ?

The tax return of HCS-DECORATION 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 HCS-DECORATION operate?

HCS-DECORATION operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.