HUMAN & COMMERCIAL RESOURCES ASSESSMENT : revenue, balance sheet and financial ratios

HUMAN & COMMERCIAL RESOURCES ASSESSMENT is a French company founded 8 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LYON (69003), this company of category ETI shows in 2024 a revenue of 44 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - HUMAN & COMMERCIAL RESOURCES ASSESSMENT (SIREN 839471281)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 44 200 € 194 187 € 402 898 € 994 922 € 516 454 € 113 550 €
Net income 1 648 € 4 323 € 54 759 € 180 745 € -43 736 € 26 787 €
EBITDA 7 549 € -17 371 € 113 706 € 198 622 € -54 516 € 31 514 €
Net margin 3.7% 2.2% 13.6% 18.2% -8.5% 23.6%

Revenue and income statement

In 2024, HUMAN & COMMERCIAL RESOURCES ASSESSMENT achieves revenue of 44 k€. Revenue is declining over the period 2019-2024 (CAGR: -17.2%). Significant drop of -77% vs 2023. After deducting consumption (0 €), gross margin stands at 44 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 8 k€, representing 17.1% of revenue. Positive scissor effect: EBITDA margin improves by +26.0 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 2 k€, i.e. 3.7% 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

44 200 €

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

44 200 €

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

7 549 €

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

-833 €

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

1 648 €

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

17.1%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 24.7% 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

0.0%

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

72.67%

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

24.681%

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

0.0

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

8.3%

Solvency indicators evolution
HUMAN & COMMERCIAL RESOURCES ASSESSMENT

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 4.0
Q3: 41.75
Excellent

In 2024, the debt ratio of HUMAN & COMMERCIAL RESOUR... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
72.67% 2024
2022
2023
2024
Q1: 4.27%
Med: 38.89%
Q3: 76.46%
Good +17 pts over 3 years

In 2024, the financial autonomy of HUMAN & COMMERCIAL RESOUR... (72.7%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Excellent

In 2024, the repayment capacity of HUMAN & COMMERCIAL RESOUR... (0.00) 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 357.03. 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 2.9x. 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

357.027

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

2.928

Liquidity indicators evolution
HUMAN & COMMERCIAL RESOURCES ASSESSMENT

Sector positioning

Liquidity ratio
357.03 2024
2022
2023
2024
Q1: 138.89
Med: 313.79
Q3: 966.61
Good +18 pts over 3 years

In 2024, the liquidity ratio of HUMAN & COMMERCIAL RESOUR... (357.03) 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
2.93x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.27x
Excellent

In 2024, the interest coverage of HUMAN & COMMERCIAL RESOUR... (2.9x) 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: 856 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 287 days. The gap of 569 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1557 days of revenue, i.e. 191 k€ to permanently finance. Over 2019-2024, WCR increased by +58%, 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

191 109 €

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

856 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

287 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

0 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

1557 j

WCR and payment terms evolution
HUMAN & COMMERCIAL RESOURCES ASSESSMENT

Positioning of HUMAN & COMMERCIAL RESOURCES ASSESSMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of HUMAN & COMMERCIAL RESOURCES ASSESSMENT is estimated at 27 092 € (range 9 142€ - 41 108€). With an EBITDA of 7 549€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (in line with sector norms). 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
69 tx
9k€ 27k€ 41k€
27 092 € Range: 9 142€ - 41 108€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
7 549 € × 4.3x
Estimation 32 146 €
6 391€ - 51 467€
Revenue Multiple 30%
44 200 € × 0.66x
Estimation 29 123 €
16 949€ - 32 203€
Net Income Multiple 20%
1 648 € × 6.9x
Estimation 11 413 €
4 309€ - 28 571€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare HUMAN & COMMERCIAL RESOURCES ASSESSMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about HUMAN & COMMERCIAL RESOURCES ASSESSMENT

What is the revenue of HUMAN & COMMERCIAL RESOURCES ASSESSMENT ?

The revenue of HUMAN & COMMERCIAL RESOURCES ASSESSMENT in 2024 is 44 k€.

Is HUMAN & COMMERCIAL RESOURCES ASSESSMENT profitable?

Yes, HUMAN & COMMERCIAL RESOURCES ASSESSMENT generated a net profit of 2 k€ in 2024.

Where is the headquarters of HUMAN & COMMERCIAL RESOURCES ASSESSMENT ?

The headquarters of HUMAN & COMMERCIAL RESOURCES ASSESSMENT is located in LYON (69003), in the department Rhone.

Where to find the tax return of HUMAN & COMMERCIAL RESOURCES ASSESSMENT ?

The tax return of HUMAN & COMMERCIAL RESOURCES ASSESSMENT 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 HUMAN & COMMERCIAL RESOURCES ASSESSMENT operate?

HUMAN & COMMERCIAL RESOURCES ASSESSMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.