HOMMES SYSTEMES ET RESSOURCES FORMATION : revenue, balance sheet and financial ratios

HOMMES SYSTEMES ET RESSOURCES FORMATION is a French company founded 22 years ago, specialized in the sector Formation continue d'adultes. Based in VERT-SAINT-DENIS (77240), this company of category PME shows in 2019 a revenue of 124 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 - HOMMES SYSTEMES ET RESSOURCES FORMATION (SIREN 450359625)
Indicator 2019 2018
Revenue 124 435 € 128 400 €
Net income 48 330 € 49 203 €
EBITDA 59 017 € 50 152 €
Net margin 38.8% 38.3%

Revenue and income statement

In 2019, HOMMES SYSTEMES ET RESSOURCES FORMATION achieves revenue of 124 k€. Slight decline of -3% vs 2018. After deducting consumption (0 €), gross margin stands at 124 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 59 k€, representing 47.4% of revenue. Positive scissor effect: EBITDA margin improves by +8.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 48 k€, i.e. 38.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

124 435 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

124 435 €

EBITDA (2019) ?
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

59 017 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

48 330 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

48 330 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

47.4%

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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 116%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 39.9% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

115.912%

Financial autonomy (2019) ?
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

45.028%

Cash flow / Revenue (2019) ?
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

39.881%

Repayment capacity (2019) ?
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

1.164

Asset age ratio (2019) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

28.9%

Solvency indicators evolution
HOMMES SYSTEMES ET RESSOURCES FORMATION

Sector positioning

Debt ratio
115.91 2019
2018
2019
Q1: 0.0
Med: 3.84
Q3: 42.29
Average

In 2019, the debt ratio of HOMMES SYSTEMES ET RESSOU... (115.91) 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
45.03% 2019
2018
2019
Q1: 4.48%
Med: 32.0%
Q3: 60.33%
Good -14 pts over 2 years

In 2019, the financial autonomy of HOMMES SYSTEMES ET RESSOU... (45.0%) 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
1.16 years 2019
2018
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Average

In 2019, the repayment capacity of HOMMES SYSTEMES ET RESSOU... (1.16) 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 3440.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

3440.943

Interest coverage (2019) ?
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
HOMMES SYSTEMES ET RESSOURCES FORMATION

Sector positioning

Liquidity ratio
3440.94 2019
2018
2019
Q1: 130.07
Med: 211.29
Q3: 384.44
Excellent

In 2019, the liquidity ratio of HOMMES SYSTEMES ET RESSOU... (3440.94) 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 2019
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.59x
Average

In 2019, the interest coverage of HOMMES SYSTEMES ET RESSOU... (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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. The company must finance 18 days of gap between collections and payments. Overall, WCR represents 15 days of revenue, i.e. 5 k€ to permanently finance.

Operating WCR (2019) ?
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

5 077 €

Customer credit (2019) ?
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

19 j

Supplier credit (2019) ?
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

1 j

Inventory turnover (2019) ?
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 (2019) ?
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

15 j

WCR and payment terms evolution
HOMMES SYSTEMES ET RESSOURCES FORMATION

Positioning of HOMMES SYSTEMES ET RESSOURCES FORMATION in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of HOMMES SYSTEMES ET RESSOURCES FORMATION is estimated at 105 711 € (range 38 227€ - 346 016€). With an EBITDA of 59 017€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (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 2019
134 transactions
38k€ 105k€ 346k€
105 711 € Range: 38 227€ - 346 016€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
59 017 € × 2.2x
Estimation 127 959 €
46 368€ - 332 803€
Revenue Multiple 30%
124 435 € × 0.36x
Estimation 44 478 €
14 840€ - 86 963€
Net Income Multiple 20%
48 330 € × 2.9x
Estimation 141 943 €
52 956€ - 767 630€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 134 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 (Formation continue d'adultes)

Compare HOMMES SYSTEMES ET RESSOURCES FORMATION with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about HOMMES SYSTEMES ET RESSOURCES FORMATION

What is the revenue of HOMMES SYSTEMES ET RESSOURCES FORMATION ?

The revenue of HOMMES SYSTEMES ET RESSOURCES FORMATION in 2019 is 124 k€.

Is HOMMES SYSTEMES ET RESSOURCES FORMATION profitable?

Yes, HOMMES SYSTEMES ET RESSOURCES FORMATION generated a net profit of 48 k€ in 2019.

Where is the headquarters of HOMMES SYSTEMES ET RESSOURCES FORMATION ?

The headquarters of HOMMES SYSTEMES ET RESSOURCES FORMATION is located in VERT-SAINT-DENIS (77240), in the department Seine-et-Marne.

Where to find the tax return of HOMMES SYSTEMES ET RESSOURCES FORMATION ?

The tax return of HOMMES SYSTEMES ET RESSOURCES FORMATION 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 HOMMES SYSTEMES ET RESSOURCES FORMATION operate?

HOMMES SYSTEMES ET RESSOURCES FORMATION operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.