SIREN : 328231782
HIGUMA is a French company founded 42 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75001), this company of category PME shows in 2024 a revenue of 3.3 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 3 318 932 € | 3 165 611 € | 2 550 251 € | 1 328 168 € | 1 694 034 € | 4 040 146 € | 3 986 387 € | 4 143 165 € | 4 087 952 € | 4 034 035 € | 4 428 390 € |
| Net income | 119 887 € | 451 609 € | 425 353 € | -40 319 € | -283 174 € | 157 871 € | 212 531 € | 283 421 € | 314 294 € | 314 512 € | 398 406 € |
| EBITDA | 296 195 € | 528 071 € | 452 373 € | 650 370 € | -297 995 € | 335 724 € | 316 825 € | 456 230 € | 513 002 € | 519 337 € | 663 241 € |
| Net margin | 3.6% | 14.3% | 16.7% | -3.0% | -16.7% | 3.9% | 5.3% | 6.8% | 7.7% | 7.8% | 9.0% |
In 2024, HIGUMA achieves revenue of 3.3 M€. Activity remains stable over the period (CAGR: -2.8%). Vs 2023: +5%. After deducting consumption (745 k€), gross margin stands at 2.6 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 296 k€, representing 8.9% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -44%, reducing margin by 7.8 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 120 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.
3 318 932 €
2 574 090 €
296 195 €
271 699 €
119 887 €
8.9%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 68%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
0.357%
68.419%
4.363%
0.071
11.1%
In 2024, the debt ratio of HIGUMA (0.36) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of HIGUMA (68.4%) 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 2024, the repayment capacity of HIGUMA (0.07) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 300.18. 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 10.0x. Operating income very largely covers interest expenses: high safety margin.
300.175
10.023
In 2024, the liquidity ratio of HIGUMA (300.18) 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 2024, the interest coverage of HIGUMA (10.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-118 days): operations structurally generate cash. Notable WCR improvement over the period (-94%), freeing up cash.
-1 085 125 €
0 j
40 j
2 j
-118 j
Based on 698 transactions of similar company sales in 2024, the value of HIGUMA is estimated at 1 533 518 € (range 806 619€ - 2 784 861€). With an EBITDA of 296 195€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (in line with sector norms). 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.
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This estimate is based on the analysis of 698 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 HIGUMA with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of HIGUMA in 2024 is 3.3 M€.
Yes, HIGUMA generated a net profit of 120 k€ in 2024.
The headquarters of HIGUMA is located in PARIS (75001), in the department Paris.
The tax return of HIGUMA 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).
HIGUMA operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.