HERBO SOURCING : revenue, balance sheet and financial ratios

HERBO SOURCING is a French company founded 15 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de café, thé, cacao et épices. Based in SIGNES (83870), this company of category PME shows in 2024 a revenue of 594 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, HERBO SOURCING combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - HERBO SOURCING (SIREN 528533805)
Indicator 2024 2020 2016
Revenue 594 073 € 566 157 € 505 826 €
Net income 12 380 € 28 850 € 29 737 €
EBITDA 16 977 € 39 445 € 30 170 €
Net margin 2.1% 5.1% 5.9%

Revenue and income statement

In 2024, HERBO SOURCING achieves revenue of 594 k€. Revenue is growing positively over 3 years (CAGR: +2.0%). After deducting consumption (427 k€), gross margin stands at 167 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 17 k€, representing 2.9% of revenue. This ratio is slightly less favorable than the sector median (3.5%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 2.1% 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

594 073 €

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

167 004 €

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

16 977 €

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

16 636 €

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

12 380 €

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 11%. This ratio is more favorable than the sector median (11.6%). Financial autonomy (= Equity / Total assets x 100) reaches 35%. This ratio is more favorable than the sector median (30.1%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (2.6%).

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

10.59%

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

34.93%

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

2.14%

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

0.53

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

40.3%

Solvency indicators evolution
HERBO SOURCING

Sector positioning

Debt ratio
10.59% 2024
Q1: 0.11%
Med: 11.58%
Q3: 126.53%
Good -15 pts over 2 years

In 2024, the debt ratio of HERBO SOURCING (10.6%) 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
34.93% 2024
Q1: 14.62%
Med: 30.13%
Q3: 49.9%
Good +16 pts over 2 years

In 2024, the financial autonomy of HERBO SOURCING (34.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.62. This ratio is slightly less favorable than the sector median (1.8). The interest coverage ratio (= EBIT / Interest expenses) is 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

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

1.62

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

0.81

Liquidity indicators evolution
HERBO SOURCING

Sector positioning

Liquidity ratio
1.62 2024
Q1: 1.28
Med: 1.78
Q3: 3.4
Average +23 pts over 3 years

In 2024, the liquidity ratio of HERBO SOURCING (1.62) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.81x 2024
Q1: 0.0x
Med: 0.34x
Q3: 6.41x
Good -7 pts over 3 years

In 2024, the interest coverage of HERBO SOURCING (0.8x) 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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Overall, WCR represents 42 days of revenue, i.e. 70 k€ to permanently finance. Between 2016 and 2024, WCR improved by 46 days of revenue, freeing up cash.

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

69 714 €

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

40 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

75 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 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

42 j

WCR and payment terms evolution
HERBO SOURCING

Positioning of HERBO SOURCING in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de café, thé, cacao et épices

Valuation estimate

Based on 64 transactions of similar company sales in 2024, the value of HERBO SOURCING is estimated at 61 175 € (range 19 884€ - 137 455€). With an EBITDA of 16 977€, the sector multiple of 2.3x is applied. 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.

Estimated enterprise value 2024
64 tx
19k€ 61k€ 137k€
61 175 € Range: 19 884€ - 137 455€
NAF 4 année 2024 Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
16 977 € × 2.3x
Estimation 39 864 €
4 965€ - 96 208€
Revenue Multiple 30%
594 073 € × 0.20x
Estimation 116 966 €
51 391€ - 228 880€
Net Income Multiple 20%
12 380 € × 2.5x
Estimation 30 766 €
9 923€ - 103 436€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 café, thé, cacao et épices)

Compare HERBO SOURCING with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de café, thé, cacao et épices

Top companies in Commerce de gros (commerce interentreprises) de café, thé, cacao et épices

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de café, thé, cacao et épices:

Top companies in Var

Largest companies by revenue in the department Var:

Voir le classement complet du département Var

Frequently asked questions about HERBO SOURCING

What is the revenue of HERBO SOURCING ?

The revenue of HERBO SOURCING in 2024 is 594 k€.

Is HERBO SOURCING profitable?

Yes, HERBO SOURCING generated a net profit of 12 k€ in 2024.

Where is the headquarters of HERBO SOURCING ?

The headquarters of HERBO SOURCING is located in SIGNES (83870), in the department Var.

Where to find the tax return of HERBO SOURCING ?

The tax return of HERBO SOURCING 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 HERBO SOURCING operate?

HERBO SOURCING operates in the sector Commerce de gros (commerce interentreprises) de café, thé, cacao et épices (NAF code 46.37Z). See the 'Sector positioning' section above to compare the company with its competitors.