SIREN : 332173210
HERLES is a French company founded 42 years ago, specialized in the sector Hypermarchés. Based in LANVOLLON (22290), this company of category PME shows in 2025 a revenue of 41.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 41 901 159 € | 43 538 413 € | 40 364 021 € | 37 142 824 € | 34 099 266 € | 34 379 740 € | 33 753 454 € | 32 817 634 € | 31 665 812 € |
| Net income | 975 863 € | 1 250 556 € | 947 716 € | 856 370 € | 875 821 € | 632 834 € | 679 638 € | 696 350 € | 656 920 € |
| EBITDA | 1 511 471 € | 1 936 229 € | 1 677 607 € | 1 755 986 € | 1 734 345 € | 1 474 408 € | 1 374 702 € | 1 436 124 € | 1 459 717 € |
| Net margin | 2.3% | 2.9% | 2.3% | 2.3% | 2.6% | 1.8% | 2.0% | 2.1% | 2.1% |
In 2025, HERLES achieves revenue of 41.9 M€. Revenue is growing positively over 9 years (CAGR: +3.6%). Slight decline of -4% vs 2024. After deducting consumption (34.0 M€), gross margin stands at 7.9 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 3.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 976 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.
41 901 159 €
7 863 686 €
1 511 471 €
1 317 264 €
975 863 €
3.6%
The debt ratio (= Financial debt / Equity x 100) stands at 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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 5.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
61.268%
49.837%
2.967%
5.355
48.4%
In 2025, the debt ratio of HERLES (61.27) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of HERLES (49.8%) 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.
In 2025, the repayment capacity of HERLES (5.36) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 272.97. 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 16.3x. Operating income very largely covers interest expenses: high safety margin.
272.967
16.289
In 2025, the liquidity ratio of HERLES (272.97) 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.
In 2025, the interest coverage of HERLES (16.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 18 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 21 days of revenue, i.e. 2.4 M€ to permanently finance. Over 2017-2025, WCR increased by +46%, requiring additional financing.
2 403 869 €
1 j
27 j
18 j
21 j
Based on 270 transactions of similar company sales in 2025, the value of HERLES is estimated at 8 758 474 € (range 4 366 630€ - 15 406 091€). With an EBITDA of 1 511 471€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.33x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 270 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare HERLES with other companies in the same sector:
The revenue of HERLES in 2025 is 41.9 M€.
Yes, HERLES generated a net profit of 976 k€ in 2025.
The headquarters of HERLES is located in LANVOLLON (22290), in the department Cotes-d'Armor.
The tax return of HERLES 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).
HERLES operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.