HMS DESIGN : revenue, balance sheet and financial ratios

HMS DESIGN is a French company founded 11 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in L'HORME (42152), this company of category PME shows in 2022 a revenue of 368 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

Financial history - HMS DESIGN (SIREN 809643570)
Indicator 2022 2018
Revenue 368 139 € 123 639 €
Net income 1 375 € 10 991 €
EBITDA 1 933 € 13 204 €
Net margin 0.4% 8.9%

Revenue and income statement

In 2022, HMS DESIGN achieves revenue of 368 k€. Vs 2018, growth of +198% (124 k€ -> 368 k€). After deducting consumption (105 k€), gross margin stands at 263 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 0.5% of revenue. Warning negative scissor effect: despite revenue change (+198%), EBITDA varies by -85%, reducing margin by 10.2 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1 k€, i.e. 0.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

368 139 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

262 717 €

EBITDA (2022) ?
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

1 933 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 933 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 375 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.5%

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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 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 16.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

58.98%

Financial autonomy (2022) ?
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

23.819%

Cash flow / Revenue (2022) ?
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

0.374%

Repayment capacity (2022) ?
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

16.219

Solvency indicators evolution
HMS DESIGN

Sector positioning

Debt ratio
58.98 2022
2018
2022
Q1: 0.07
Med: 15.24
Q3: 64.43
Average +9 pts over 2 years

In 2022, the debt ratio of HMS DESIGN (58.98) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
23.82% 2022
2018
2022
Q1: 20.56%
Med: 40.7%
Q3: 58.3%
Average

In 2022, the financial autonomy of HMS DESIGN (23.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
16.22 years 2022
2018
2022
Q1: 0.0 years
Med: 0.14 years
Q3: 1.78 years
Watch

In 2022, the repayment capacity of HMS DESIGN (16.22) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 213.13. 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 7.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

213.133

Interest coverage (2022) ?
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

7.553

Liquidity indicators evolution
HMS DESIGN

Sector positioning

Liquidity ratio
213.13 2022
2018
2022
Q1: 156.97
Med: 214.87
Q3: 308.54
Average -26 pts over 2 years

In 2022, the liquidity ratio of HMS DESIGN (213.13) 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
7.55x 2022
2018
2022
Q1: 0.0x
Med: 0.63x
Q3: 4.25x
Excellent +7 pts over 2 years

In 2022, the interest coverage of HMS DESIGN (7.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The gap of 38 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 75 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 65 days of revenue, i.e. 66 k€ to permanently finance.

Operating WCR (2022) ?
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

66 409 €

Customer credit (2022) ?
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

42 j

Supplier credit (2022) ?
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

4 j

Inventory turnover (2022) ?
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

75 j

WCR in days of revenue (2022) ?
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

65 j

WCR and payment terms evolution
HMS DESIGN

Positioning of HMS DESIGN in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 13 471€ to 45 409€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
13k€ 20k€ 45k€
20 811 € Range: 13 471€ - 45 409€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 24 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 matériel électrique)

Compare HMS DESIGN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel électrique

Frequently asked questions about HMS DESIGN

What is the revenue of HMS DESIGN ?

The revenue of HMS DESIGN in 2022 is 368 k€.

Is HMS DESIGN profitable?

Yes, HMS DESIGN generated a net profit of 1 k€ in 2022.

Where is the headquarters of HMS DESIGN ?

The headquarters of HMS DESIGN is located in L'HORME (42152), in the department Loire.

Where to find the tax return of HMS DESIGN ?

The tax return of HMS DESIGN 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 HMS DESIGN operate?

HMS DESIGN operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.