HEGLA FRANCE : revenue, balance sheet and financial ratios

HEGLA FRANCE is a French company founded 29 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in SARREBOURG (57400), this company of category PME shows in 2024 a revenue of 12.1 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 - HEGLA FRANCE (SIREN 408732428)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 12 066 490 € 11 163 294 € 8 683 451 € 6 414 906 € 5 698 014 € 7 578 709 € 7 185 616 € 5 523 419 € 7 738 488 €
Net income 326 841 € 208 254 € 186 473 € 125 348 € 72 003 € 53 030 € 29 812 € 34 007 € 45 256 €
EBITDA 354 398 € 283 598 € 298 978 € 267 492 € 84 738 € 105 619 € 95 174 € 48 571 € 70 060 €
Net margin 2.7% 1.9% 2.1% 2.0% 1.3% 0.7% 0.4% 0.6% 0.6%

Revenue and income statement

In 2024, HEGLA FRANCE achieves revenue of 12.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.7%. Vs 2023: +8%. After deducting consumption (8.6 M€), gross margin stands at 3.5 M€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 354 k€, representing 2.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 327 k€, i.e. 2.7% 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

12 066 490 €

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

3 511 711 €

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

354 398 €

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

386 843 €

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

326 841 €

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

2.9%

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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 24%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

24.431%

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

12.117%

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

2.401%

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

1.01

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

78.2%

Solvency indicators evolution
HEGLA FRANCE

Sector positioning

Debt ratio
24.43 2024
2022
2023
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Average +33 pts over 3 years

In 2024, the debt ratio of HEGLA FRANCE (24.43) 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
12.12% 2024
2022
2023
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Average

In 2024, the financial autonomy of HEGLA FRANCE (12.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.01 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.32 years
Average +35 pts over 3 years

In 2024, the repayment capacity of HEGLA FRANCE (1.01) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 92.67. 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 2.7x. 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

92.675

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

2.711

Liquidity indicators evolution
HEGLA FRANCE

Sector positioning

Liquidity ratio
92.67 2024
2022
2023
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Watch -10 pts over 3 years

In 2024, the liquidity ratio of HEGLA FRANCE (92.67) 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
2.71x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.63x
Q3: 5.9x
Good -15 pts over 3 years

In 2024, the interest coverage of HEGLA FRANCE (2.7x) 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: 145 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 134 days. The company must finance 11 days of gap between collections and payments. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 120 days of revenue, i.e. 4.0 M€ to permanently finance. Over 2016-2024, WCR increased by +86%, 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

4 013 556 €

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

145 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

134 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

5 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

120 j

WCR and payment terms evolution
HEGLA FRANCE

Positioning of HEGLA FRANCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 729 666€ to 2 030 295€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
729k€ 1197k€ 2030k€
1 197 468 € Range: 729 666€ - 2 030 295€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare HEGLA FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about HEGLA FRANCE

What is the revenue of HEGLA FRANCE ?

The revenue of HEGLA FRANCE in 2024 is 12.1 M€.

Is HEGLA FRANCE profitable?

Yes, HEGLA FRANCE generated a net profit of 327 k€ in 2024.

Where is the headquarters of HEGLA FRANCE ?

The headquarters of HEGLA FRANCE is located in SARREBOURG (57400), in the department Moselle.

Where to find the tax return of HEGLA FRANCE ?

The tax return of HEGLA FRANCE 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 HEGLA FRANCE operate?

HEGLA FRANCE operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.