H.R.F. - HOLDING ROMAGNY FINANCES : revenue, balance sheet and financial ratios

H.R.F. - HOLDING ROMAGNY FINANCES is a French company founded 18 years ago, specialized in the sector Activités des sociétés holding. Based in MONTBRISON (42600), this company of category PME shows in 2024 a revenue of 4 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 - H.R.F. - HOLDING ROMAGNY FINANCES (SIREN 501681415)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 3 834 € 655 417 € N/C 269 700 € 224 200 € 228 000 € 228 000 € 251 031 € 341 392 €
Net income 85 485 € 1 165 237 € 474 697 € -155 223 € -248 265 € 3 318 € 3 788 112 € 18 588 € -66 519 € -1 276 963 €
EBITDA -37 434 € -68 140 € -55 989 € -21 225 € 62 428 € -18 068 € -103 572 € 25 800 € 49 897 € -82 252 €
Net margin N/C 30392.2% 72.4% N/C -92.1% 1.5% 1661.5% 8.2% -26.5% -374.0%

Revenue and income statement

In 2025, H.R.F. - HOLDING ROMAGNY FINANCES generates positive net income of 85 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2025) ?
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

-37 434 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-39 089 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

85 485 €

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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 91%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 52%. 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 27.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

90.505%

Financial autonomy (2025) ?
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

52.263%

Repayment capacity (2025) ?
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

27.84

Asset age ratio (2025) ?
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

3.4%

Solvency indicators evolution
H.R.F. - HOLDING ROMAGNY FINANCES

Sector positioning

Debt ratio
90.5 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Average +49 pts over 3 years

In 2025, the debt ratio of H.R.F. - HOLDING ROMAGNY ... (90.50) 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
52.26% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Average -33 pts over 3 years

In 2025, the financial autonomy of H.R.F. - HOLDING ROMAGNY ... (52.3%) 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
27.84 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average +34 pts over 3 years

In 2025, the repayment capacity of H.R.F. - HOLDING ROMAGNY ... (27.84) 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 14997.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

14997.968

Interest coverage (2025) ?
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

-25.17

Liquidity indicators evolution
H.R.F. - HOLDING ROMAGNY FINANCES

Sector positioning

Liquidity ratio
14997.97 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Excellent

In 2025, the liquidity ratio of H.R.F. - HOLDING ROMAGNY ... (14997.97) 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
-25.17x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Average +15 pts over 3 years

In 2025, the interest coverage of H.R.F. - HOLDING ROMAGNY ... (-25.2x) 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) and payment terms

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: 172 days. Excellent situation: suppliers finance 172 days of the operating cycle (retail model).

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

172 j

Inventory turnover (2025) ?
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 and payment terms evolution
H.R.F. - HOLDING ROMAGNY FINANCES

Positioning of H.R.F. - HOLDING ROMAGNY FINANCES in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 34 089€ to 1 050 548€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
34k€ 175k€ 1050k€
175 571 € Range: 34 089€ - 1 050 548€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités des sociétés holding)

Compare H.R.F. - HOLDING ROMAGNY FINANCES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about H.R.F. - HOLDING ROMAGNY FINANCES

What is the revenue of H.R.F. - HOLDING ROMAGNY FINANCES ?

The revenue of H.R.F. - HOLDING ROMAGNY FINANCES in 2024 is 4 k€.

Is H.R.F. - HOLDING ROMAGNY FINANCES profitable?

Yes, H.R.F. - HOLDING ROMAGNY FINANCES generated a net profit of 85 k€ in 2025.

Where is the headquarters of H.R.F. - HOLDING ROMAGNY FINANCES ?

The headquarters of H.R.F. - HOLDING ROMAGNY FINANCES is located in MONTBRISON (42600), in the department Loire.

Where to find the tax return of H.R.F. - HOLDING ROMAGNY FINANCES ?

The tax return of H.R.F. - HOLDING ROMAGNY FINANCES 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 H.R.F. - HOLDING ROMAGNY FINANCES operate?

H.R.F. - HOLDING ROMAGNY FINANCES operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.