HECTO : revenue, balance sheet and financial ratios

HECTO is a French company founded 31 years ago, specialized in the sector Supermarchés. Based in SAINT-MEDARD-DE-MUSSIDAN (24400), this company of category PME shows in 2017 a revenue of 2.0 M€. 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 - HECTO (SIREN 397632308)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 2 041 851 € 2 130 956 €
Net income -136 831 € -60 097 € -121 831 € -52 194 € -72 570 € -69 478 € -49 831 € -16 203 €
EBITDA N/C N/C N/C N/C N/C N/C -13 208 € 5 126 €
Net margin N/C N/C N/C N/C N/C N/C -2.4% -0.8%

Revenue and income statement

In 2024, HECTO records a net loss of 137 k€. This deficit will reduce equity on the balance sheet.

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

-136 831 €

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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 130%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 12%. 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

130.447%

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

11.662%

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

3.3%

Solvency indicators evolution
HECTO

Sector positioning

Debt ratio
130.45 2024
2021
2022
2024
Q1: 1.08
Med: 38.44
Q3: 110.68
Average +50 pts over 3 years

In 2024, the debt ratio of HECTO (130.45) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
11.66% 2024
2021
2022
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.09%
Average

In 2024, the financial autonomy of HECTO (11.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 77.97. 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

77.971

Liquidity indicators evolution
HECTO

Sector positioning

Liquidity ratio
77.97 2024
2021
2022
2024
Q1: 106.0
Med: 141.72
Q3: 201.57
Watch -46 pts over 3 years

In 2024, the liquidity ratio of HECTO (77.97) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
HECTO

Positioning of HECTO in its sector

Comparison with sector Supermarchés

Similar companies (Supermarchés)

Compare HECTO with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about HECTO

What is the revenue of HECTO ?

The revenue of HECTO in 2017 is 2.0 M€.

Is HECTO profitable?

HECTO recorded a net loss in 2024.

Where is the headquarters of HECTO ?

The headquarters of HECTO is located in SAINT-MEDARD-DE-MUSSIDAN (24400), in the department Dordogne.

Where to find the tax return of HECTO ?

The tax return of HECTO 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 HECTO operate?

HECTO operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.