HEF-DURFERRIT : revenue, balance sheet and financial ratios

HEF-DURFERRIT is a French company founded 22 years ago, specialized in the sector Fabrication d'engrenages et d'organes mécaniques de transmission. Based in ANDREZIEUX-BOUTHEON (42160), this company of category ETI shows in 2024 a revenue of 82.1 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 - HEF-DURFERRIT (SIREN 450100714)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 82 097 589 € 85 981 552 € 82 344 443 € 74 844 515 € 64 221 004 € 63 440 412 € 82 251 858 € 66 538 230 € 59 484 227 €
Net income 8 391 171 € 7 149 013 € 12 429 085 € 7 767 410 € 8 778 189 € 8 860 677 € 15 414 119 € 9 568 065 € 7 942 362 €
EBITDA 15 018 825 € 11 356 743 € 18 255 812 € 15 405 060 € 15 258 311 € 13 973 072 € 25 017 126 € 15 279 602 € 14 666 128 €
Net margin 10.2% 8.3% 15.1% 10.4% 13.7% 14.0% 18.7% 14.4% 13.4%

Revenue and income statement

In 2024, HEF-DURFERRIT achieves revenue of 82.1 M€. Revenue is growing positively over 9 years (CAGR: +4.1%). Slight decline of -5% vs 2023. After deducting consumption (28.8 M€), gross margin stands at 53.3 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15.0 M€, representing 18.3% of revenue. Positive scissor effect: EBITDA margin improves by +5.1 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 8.4 M€, i.e. 10.2% of revenue. This profit can be retained or distributed to shareholders.

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

82 097 589 €

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

53 288 262 €

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

15 018 825 €

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

9 617 895 €

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

8 391 171 €

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

18.3%

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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 4%. 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 73%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.0% 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 (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

4.034%

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

73.462%

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

12.952%

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

0.271

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

21.5%

Solvency indicators evolution
HEF-DURFERRIT

Sector positioning

Debt ratio
4.03 2024
2022
2023
2024
Q1: 1.4
Med: 21.07
Q3: 59.92
Good -9 pts over 3 years

In 2024, the debt ratio of HEF-DURFERRIT (4.03) 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
73.46% 2024
2022
2023
2024
Q1: 36.15%
Med: 49.61%
Q3: 68.74%
Excellent

In 2024, the financial autonomy of HEF-DURFERRIT (73.5%) 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
0.27 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.41 years
Q3: 2.62 years
Good -10 pts over 3 years

In 2024, the repayment capacity of HEF-DURFERRIT (0.27) 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 402.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 2.9x. Financial charges are adequately covered by operations.

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

402.591

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

2.914

Liquidity indicators evolution
HEF-DURFERRIT

Sector positioning

Liquidity ratio
402.59 2024
2022
2023
2024
Q1: 197.01
Med: 238.07
Q3: 381.79
Excellent

In 2024, the liquidity ratio of HEF-DURFERRIT (402.59) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
2.91x 2024
2022
2023
2024
Q1: 0.18x
Med: 1.57x
Q3: 15.98x
Good -23 pts over 3 years

In 2024, the interest coverage of HEF-DURFERRIT (2.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 87 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 101 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 132 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 266 days of revenue, i.e. 60.6 M€ to permanently finance. Over 2016-2024, WCR increased by +72%, requiring additional financing.

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

60 637 279 €

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

87 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

101 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

132 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

266 j

WCR and payment terms evolution
HEF-DURFERRIT

Positioning of HEF-DURFERRIT in its sector

Comparison with sector Fabrication d'engrenages et d'organes mécaniques de transmission

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 8 339 596€ to 39 116 038€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
8339k€ 18856k€ 39116k€
18 856 729 € Range: 8 339 596€ - 39 116 038€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 37 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 (Fabrication d'engrenages et d'organes mécaniques de transmission)

Compare HEF-DURFERRIT with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'engrenages et d'organes mécaniques de transmission

Frequently asked questions about HEF-DURFERRIT

What is the revenue of HEF-DURFERRIT ?

The revenue of HEF-DURFERRIT in 2024 is 82.1 M€.

Is HEF-DURFERRIT profitable?

Yes, HEF-DURFERRIT generated a net profit of 8.4 M€ in 2024.

Where is the headquarters of HEF-DURFERRIT ?

The headquarters of HEF-DURFERRIT is located in ANDREZIEUX-BOUTHEON (42160), in the department Loire.

Where to find the tax return of HEF-DURFERRIT ?

The tax return of HEF-DURFERRIT 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 HEF-DURFERRIT operate?

HEF-DURFERRIT operates in the sector Fabrication d'engrenages et d'organes mécaniques de transmission (NAF code 28.15Z). See the 'Sector positioning' section above to compare the company with its competitors.