SIREN : 533611372
H&L is a French company founded 14 years ago, specialized in the sector Commerce de détail de meubles. Based in PEROLS (34470), this company of category PME shows in 2024 a revenue of 13 k€. 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 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 12 872 € | 106 107 € | 637 514 € | 2 085 897 € | 1 725 389 € | 2 123 720 € | 2 474 045 € | 2 459 005 € | 2 482 344 € |
| Net income | 5 412 € | 1 012 € | 602 335 € | 48 088 € | 13 684 € | 27 402 € | 59 754 € | 63 429 € | 41 873 € |
| EBITDA | -16 627 € | 59 398 € | -25 925 € | 330 454 € | 216 090 € | 249 821 € | 279 710 € | 269 241 € | 248 772 € |
| Net margin | 42.0% | 1.0% | 94.5% | 2.3% | 0.8% | 1.3% | 2.4% | 2.6% | 1.7% |
In 2024, H&L achieves revenue of 13 k€. Revenue is declining over the period 2016-2024 (CAGR: -48.2%). Significant drop of -88% vs 2023. After deducting consumption (0 €), gross margin stands at 13 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 -17 k€, representing -129.2% of revenue. Warning negative scissor effect: despite revenue change (-88%), EBITDA varies by -128%, reducing margin by 185.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 42.0% of revenue. This profit can be retained or distributed to shareholders.
12 872 €
12 872 €
-16 627 €
32 856 €
5 412 €
-129.2%
The debt ratio (= Financial debt / Equity x 100) stands at 103%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.
102.86%
32.787%
-765.786%
-1.221
45.3%
In 2024, the debt ratio of H&L (102.86) 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 2024, the financial autonomy of H&L (32.8%) 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.
In 2024, the repayment capacity of H&L (-1.22) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 503.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
503.527
-7.247
In 2024, the liquidity ratio of H&L (503.53) 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 H&L (-7.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1100 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. The gap of 1011 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 1863 days of revenue, i.e. 67 k€ to permanently finance. Notable WCR improvement over the period (-85%), freeing up cash.
66 609 €
1100 j
89 j
0 j
1863 j
Based on 61 transactions of similar company sales
in 2024,
the value of H&L is estimated at
12 048 €
(range 5 937€ - 19 412€).
The price/revenue ratio is 0.22x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 61 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 H&L with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail de meubles
The revenue of H&L in 2024 is 13 k€.
Yes, H&L generated a net profit of 5 k€ in 2024.
The headquarters of H&L is located in PEROLS (34470), in the department Herault.
The tax return of H&L 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).
H&L operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.