HEVEA FRANCE : revenue, balance sheet and financial ratios

HEVEA FRANCE is a French company founded 31 years ago, specialized in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir. Based in PARIS (75008), this company of category PME shows in 2024 a revenue of 680 k€. 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 - HEVEA FRANCE (SIREN 398010876)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016 2015
Revenue 680 421 € 668 739 € 701 338 € 689 460 € 617 804 € 708 484 € 622 975 € 487 705 € 386 220 €
Net income 253 194 € 218 867 € 197 789 € 206 517 € 137 752 € 138 460 € 123 808 € 115 458 € 110 351 €
EBITDA 219 703 € 203 637 € 215 984 € 244 702 € 169 338 € 187 064 € 155 059 € 150 176 € 151 732 €
Net margin 37.2% 32.7% 28.2% 30.0% 22.3% 19.5% 19.9% 23.7% 28.6%

Revenue and income statement

In 2024, HEVEA FRANCE achieves revenue of 680 k€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Vs 2023: +2%. After deducting consumption (0 €), gross margin stands at 680 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 220 k€, representing 32.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 253 k€, i.e. 37.2% 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

680 421 €

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

680 421 €

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

219 703 €

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

231 042 €

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

253 194 €

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

32.3%

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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 96%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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 35.5% 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

96.456%

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

48.998%

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

35.547%

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

5.431

Solvency indicators evolution
HEVEA FRANCE

Sector positioning

Debt ratio
96.46 2024
2022
2023
2024
Q1: 0.0
Med: 10.53
Q3: 39.43
Watch +12 pts over 3 years

In 2024, the debt ratio of HEVEA FRANCE (96.46) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
49.0% 2024
2022
2023
2024
Q1: 8.05%
Med: 46.66%
Q3: 76.15%
Good -21 pts over 3 years

In 2024, the financial autonomy of HEVEA FRANCE (49.0%) 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.

Repayment capacity
5.43 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.65 years
Average

In 2024, the repayment capacity of HEVEA FRANCE (5.43) 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 2673.82. 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

2673.823

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

0.0

Liquidity indicators evolution
HEVEA FRANCE

Sector positioning

Liquidity ratio
2673.82 2024
2022
2023
2024
Q1: 133.89
Med: 343.88
Q3: 635.03
Excellent

In 2024, the liquidity ratio of HEVEA FRANCE (2673.82) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.62x
Average

In 2024, the interest coverage of HEVEA FRANCE (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 1085 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. The gap of 1026 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1405 days of revenue, i.e. 2.7 M€ to permanently finance. Over 2015-2024, WCR increased by +414%, 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

2 654 615 €

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

1085 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

59 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

1405 j

WCR and payment terms evolution
HEVEA FRANCE

Positioning of HEVEA FRANCE in its sector

Comparison with sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of HEVEA FRANCE is estimated at 330 120 € (range 124 684€ - 1 101 347€). With an EBITDA of 219 703€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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.

Estimated enterprise value 2024
229 transactions
124k€ 330k€ 1101k€
330 120 € Range: 124 684€ - 1 101 347€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
219 703 € × 1.6x
Estimation 356 900 €
116 477€ - 1 184 867€
Revenue Multiple 30%
680 421 € × 0.32x
Estimation 220 651 €
103 461€ - 539 842€
Net Income Multiple 20%
253 194 € × 1.7x
Estimation 427 377 €
177 038€ - 1 734 804€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir)

Compare HEVEA FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir

Frequently asked questions about HEVEA FRANCE

What is the revenue of HEVEA FRANCE ?

The revenue of HEVEA FRANCE in 2024 is 680 k€.

Is HEVEA FRANCE profitable?

Yes, HEVEA FRANCE generated a net profit of 253 k€ in 2024.

Where is the headquarters of HEVEA FRANCE ?

The headquarters of HEVEA FRANCE is located in PARIS (75008), in the department Paris.

Where to find the tax return of HEVEA FRANCE ?

The tax return of HEVEA 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 HEVEA FRANCE operate?

HEVEA FRANCE operates in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir (NAF code 46.16Z). See the 'Sector positioning' section above to compare the company with its competitors.