HUGUIER FRERES : revenue, balance sheet and financial ratios

HUGUIER FRERES is a French company founded 68 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in MAILLY-LE-CAMP (10230), this company of category PME shows in 2024 a revenue of 6.2 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 - HUGUIER FRERES (SIREN 582880225)
Indicator 2024 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 214 771 € 24 510 286 € 24 054 294 € 22 080 223 € 19 545 272 € 18 804 762 € 18 900 832 € 17 922 486 € 17 582 969 € 17 328 114 €
Net income -89 383 € -325 513 € 360 221 € 495 160 € 555 469 € 610 225 € 466 217 € 448 147 € 485 358 € 384 966 €
EBITDA 73 249 € 278 886 € 1 127 743 € 1 031 491 € 1 152 521 € 1 274 928 € 1 032 699 € 883 485 € 957 068 € 782 825 €
Net margin -1.4% -1.3% 1.5% 2.2% 2.8% 3.2% 2.5% 2.5% 2.8% 2.2%

Revenue and income statement

In 2024, HUGUIER FRERES achieves revenue of 6.2 M€. Revenue is declining over the period 2016-2024 (CAGR: -12.0%). Significant drop of -75% vs 2024. After deducting consumption (3.5 M€), gross margin stands at 2.7 M€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 73 k€, representing 1.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -89 k€ (-1.4% of revenue), which will impact equity.

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

6 214 771 €

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

2 668 323 €

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

73 249 €

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

-113 262 €

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

-89 383 €

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

1.2%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

32.401%

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

58.453%

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

-0.011%

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

-2767.731

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

50.5%

Solvency indicators evolution
HUGUIER FRERES

Sector positioning

Debt ratio
32.4 2024
2023
2024
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Good +13 pts over 3 years

In 2024, the debt ratio of HUGUIER FRERES (32.40) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
58.45% 2024
2023
2024
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Excellent

In 2024, the financial autonomy of HUGUIER FRERES (58.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-2767.73 years 2024
2023
2024
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.84 years
Excellent -48 pts over 3 years

In 2024, the repayment capacity of HUGUIER FRERES (-2767.73) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 203.66. 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 13.8x. Operating income very largely covers interest expenses: high safety margin.

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

203.665

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

13.816

Liquidity indicators evolution
HUGUIER FRERES

Sector positioning

Liquidity ratio
203.66 2024
2023
2024
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Good -9 pts over 3 years

In 2024, the liquidity ratio of HUGUIER FRERES (203.66) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
13.82x 2024
2023
2024
2024
Q1: 0.0x
Med: 1.24x
Q3: 9.81x
Excellent +34 pts over 3 years

In 2024, the interest coverage of HUGUIER FRERES (13.8x) 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: 77 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 148 days of revenue, i.e. 2.5 M€ to permanently finance.

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

2 547 559 €

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

77 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

97 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

36 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

148 j

WCR and payment terms evolution
HUGUIER FRERES

Positioning of HUGUIER FRERES in its sector

Comparison with sector Transformation et conservation de la viande de boucherie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 199 198€ to 1 288 159€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
199k€ 579k€ 1288k€
579 868 € Range: 199 198€ - 1 288 159€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 (Transformation et conservation de la viande de boucherie)

Compare HUGUIER FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de boucherie

Frequently asked questions about HUGUIER FRERES

What is the revenue of HUGUIER FRERES ?

The revenue of HUGUIER FRERES in 2024 is 6.2 M€.

Is HUGUIER FRERES profitable?

HUGUIER FRERES recorded a net loss in 2024.

Where is the headquarters of HUGUIER FRERES ?

The headquarters of HUGUIER FRERES is located in MAILLY-LE-CAMP (10230), in the department Aube.

Where to find the tax return of HUGUIER FRERES ?

The tax return of HUGUIER FRERES 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 HUGUIER FRERES operate?

HUGUIER FRERES operates in the sector Transformation et conservation de la viande de boucherie (NAF code 10.11Z). See the 'Sector positioning' section above to compare the company with its competitors.