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

HUMAN & COMMERCIAL RESOURCES RECRUITMENT is a French company founded 20 years ago, specialized in the sector Activités des agences de placement de main-d'œuvre . Based in LYON (69003), this company of category ETI shows in 2024 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - HUMAN & COMMERCIAL RESOURCES RECRUITMENT (SIREN 487631350)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 814 493 € 2 374 881 € 2 868 282 € 1 585 571 € 1 061 755 € 1 725 722 € 1 746 452 € 1 592 187 € 1 145 154 €
Net income 46 634 € 170 879 € 290 475 € 133 882 € 130 299 € 262 494 € 198 416 € 350 964 € 225 697 €
EBITDA -45 236 € 15 915 € 224 019 € 73 740 € 76 863 € 327 532 € 264 795 € 488 501 € 308 625 €
Net margin 2.6% 7.2% 10.1% 8.4% 12.3% 15.2% 11.4% 22.0% 19.7%

Revenue and income statement

In 2024, HUMAN & COMMERCIAL RESOURCES RECRUITMENT achieves revenue of 1.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Significant drop of -24% vs 2023. After deducting consumption (0 €), gross margin stands at 1.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -45 k€, representing -2.5% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -384%, reducing margin by 3.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 2.6% 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

1 814 493 €

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

1 814 493 €

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

-45 236 €

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

-6 111 €

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

46 634 €

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

-2.5%

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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 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 64%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.052%

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

64.235%

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

0.201%

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

0.255

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

42.3%

Solvency indicators evolution
HUMAN & COMMERCIAL RESOURCES RECRUITMENT

Sector positioning

Debt ratio
0.05 2024
2022
2023
2024
Q1: 0.0
Med: 2.18
Q3: 26.9
Good -6 pts over 3 years

In 2024, the debt ratio of HUMAN & COMMERCIAL RESOUR... (0.05) 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
64.23% 2024
2022
2023
2024
Q1: 5.01%
Med: 27.87%
Q3: 56.01%
Excellent

In 2024, the financial autonomy of HUMAN & COMMERCIAL RESOUR... (64.2%) 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
0.26 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.47 years
Average +10 pts over 3 years

In 2024, the repayment capacity of HUMAN & COMMERCIAL RESOUR... (0.26) 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 254.57. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

254.569

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

-56.82

Liquidity indicators evolution
HUMAN & COMMERCIAL RESOURCES RECRUITMENT

Sector positioning

Liquidity ratio
254.57 2024
2022
2023
2024
Q1: 118.87
Med: 185.54
Q3: 314.49
Good

In 2024, the liquidity ratio of HUMAN & COMMERCIAL RESOUR... (254.57) 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
-56.82x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.55x
Watch -57 pts over 3 years

In 2024, the interest coverage of HUMAN & COMMERCIAL RESOUR... (-56.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 227 days. Excellent situation: suppliers finance 161 days of the operating cycle (retail model). Overall, WCR represents 440 days of revenue, i.e. 2.2 M€ to permanently finance. Over 2016-2024, WCR increased by +138%, 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

2 216 821 €

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

66 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

227 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

440 j

WCR and payment terms evolution
HUMAN & COMMERCIAL RESOURCES RECRUITMENT

Positioning of HUMAN & COMMERCIAL RESOURCES RECRUITMENT in its sector

Comparison with sector Activités des agences de placement de main-d'œuvre

Valuation estimate

Based on 147 transactions of similar company sales (all years), the value of HUMAN & COMMERCIAL RESOURCES RECRUITMENT is estimated at 122 567 € (range 82 726€ - 253 126€). The price/revenue ratio is 0.08x (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 2024
147 transactions
82k€ 122k€ 253k€
122 567 € Range: 82 726€ - 253 126€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 814 493 € × 0.08x
Estimation 145 291 €
109 563€ - 249 559€
Net Income Multiple 20%
46 634 € × 1.9x
Estimation 88 483 €
42 471€ - 258 477€
How is this estimate calculated?

This estimate is based on the analysis of 147 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 agences de placement de main-d'œuvre )

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

Voir toutes les statistiques du secteur Activités des agences de placement de main-d'œuvre

Frequently asked questions about HUMAN & COMMERCIAL RESOURCES RECRUITMENT

What is the revenue of HUMAN & COMMERCIAL RESOURCES RECRUITMENT ?

The revenue of HUMAN & COMMERCIAL RESOURCES RECRUITMENT in 2024 is 1.8 M€.

Is HUMAN & COMMERCIAL RESOURCES RECRUITMENT profitable?

Yes, HUMAN & COMMERCIAL RESOURCES RECRUITMENT generated a net profit of 47 k€ in 2024.

Where is the headquarters of HUMAN & COMMERCIAL RESOURCES RECRUITMENT ?

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

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

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

HUMAN & COMMERCIAL RESOURCES RECRUITMENT operates in the sector Activités des agences de placement de main-d'œuvre (NAF code 78.10Z). See the 'Sector positioning' section above to compare the company with its competitors.