HUGON AUVERGNE-RHONE-ALPES : revenue, balance sheet and financial ratios

HUGON AUVERGNE-RHONE-ALPES is a French company founded 14 years ago, specialized in the sector Transports routiers réguliers de voyageurs. Based in LE PUY-EN-VELAY (43000), this company of category PME shows in 2024 a revenue of 5.4 M€. 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 - HUGON AUVERGNE-RHONE-ALPES (SIREN 538832734)
Indicator 2024 2023 2021 2020 2019 2018 2018
Revenue 5 358 218 € 4 805 279 € 1 341 361 € 1 133 181 € 1 673 643 € 74 253 € 211 222 €
Net income 521 216 € 373 043 € 185 423 € 112 023 € 37 537 € -11 102 € 32 508 €
EBITDA 1 130 779 € 737 482 € 395 770 € 258 933 € 177 812 € 15 777 € 79 548 €
Net margin 9.7% 7.8% 13.8% 9.9% 2.2% -15.0% 15.4%

Revenue and income statement

In 2024, HUGON AUVERGNE-RHONE-ALPES achieves revenue of 5.4 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +71.4%. Vs 2023, growth of +12% (4.8 M€ -> 5.4 M€). After deducting consumption (802 k€), gross margin stands at 4.6 M€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 21.1% of revenue. Positive scissor effect: EBITDA margin improves by +5.8 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 521 k€, i.e. 9.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 358 218 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 556 316 €

EBITDA (2024) ?
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

1 130 779 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

668 342 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

521 216 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.1%

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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 84%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.4% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

84.436%

Financial autonomy (2024) ?
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

46.64%

Cash flow / Revenue (2024) ?
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

17.397%

Repayment capacity (2024) ?
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

1.694

Asset age ratio (2024) ?
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

49.6%

Solvency indicators evolution
HUGON AUVERGNE-RHONE-ALPES

Sector positioning

Debt ratio
84.44 2024
2021
2023
2024
Q1: 0.05
Med: 13.36
Q3: 53.47
Watch

In 2024, the debt ratio of HUGON AUVERGNE-RHONE-ALPES (84.44) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
46.64% 2024
2021
2023
2024
Q1: 19.49%
Med: 38.63%
Q3: 57.22%
Good -6 pts over 3 years

In 2024, the financial autonomy of HUGON AUVERGNE-RHONE-ALPES (46.6%) 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
1.69 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.3 years
Average

In 2024, the repayment capacity of HUGON AUVERGNE-RHONE-ALPES (1.69) 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 343.84. 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 4.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

343.841

Interest coverage (2024) ?
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

4.152

Liquidity indicators evolution
HUGON AUVERGNE-RHONE-ALPES

Sector positioning

Liquidity ratio
343.84 2024
2021
2023
2024
Q1: 120.71
Med: 178.19
Q3: 288.37
Excellent

In 2024, the liquidity ratio of HUGON AUVERGNE-RHONE-ALPES (343.84) 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
4.15x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 3.69x
Excellent

In 2024, the interest coverage of HUGON AUVERGNE-RHONE-ALPES (4.2x) 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 43 days of revenue, i.e. 635 k€ to permanently finance. Over 2018-2024, WCR increased by +1091%, requiring additional financing.

Operating WCR (2024) ?
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

635 270 €

Customer credit (2024) ?
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

50 j

Supplier credit (2024) ?
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

34 j

Inventory turnover (2024) ?
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

2 j

WCR in days of revenue (2024) ?
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

43 j

WCR and payment terms evolution
HUGON AUVERGNE-RHONE-ALPES

Positioning of HUGON AUVERGNE-RHONE-ALPES in its sector

Comparison with sector Transports routiers réguliers de voyageurs

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of HUGON AUVERGNE-RHONE-ALPES is estimated at 1 282 734 € (range 469 923€ - 3 328 208€). With an EBITDA of 1 130 779€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.14x (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.

Estimated enterprise value 2024
85 tx
469k€ 1282k€ 3328k€
1 282 734 € Range: 469 923€ - 3 328 208€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 130 779 € × 1.4x
Estimation 1 582 872 €
444 189€ - 4 491 911€
Revenue Multiple 30%
5 358 218 € × 0.14x
Estimation 757 055 €
569 677€ - 1 698 347€
Net Income Multiple 20%
521 216 € × 2.5x
Estimation 1 320 906 €
384 631€ - 2 863 746€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Transports routiers réguliers de voyageurs)

Compare HUGON AUVERGNE-RHONE-ALPES with other companies in the same sector:

Voir toutes les statistiques du secteur Transports routiers réguliers de voyageurs

Frequently asked questions about HUGON AUVERGNE-RHONE-ALPES

What is the revenue of HUGON AUVERGNE-RHONE-ALPES ?

The revenue of HUGON AUVERGNE-RHONE-ALPES in 2024 is 5.4 M€.

Is HUGON AUVERGNE-RHONE-ALPES profitable?

Yes, HUGON AUVERGNE-RHONE-ALPES generated a net profit of 521 k€ in 2024.

Where is the headquarters of HUGON AUVERGNE-RHONE-ALPES ?

The headquarters of HUGON AUVERGNE-RHONE-ALPES is located in LE PUY-EN-VELAY (43000), in the department Haute-Loire.

Where to find the tax return of HUGON AUVERGNE-RHONE-ALPES ?

The tax return of HUGON AUVERGNE-RHONE-ALPES 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 HUGON AUVERGNE-RHONE-ALPES operate?

HUGON AUVERGNE-RHONE-ALPES operates in the sector Transports routiers réguliers de voyageurs (NAF code 49.39A). See the 'Sector positioning' section above to compare the company with its competitors.