SIREN : 512465691
HUMAN GAMES is a French company founded 17 years ago, specialized in the sector Édition de jeux électroniques. Based in NANCY (54000), this company of category PME shows in 2023 a revenue of 190 k€. 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
| Indicator | 2023 | 2020 |
|---|---|---|
| Revenue | 190 010 € | 67 334 € |
| Net income | 67 670 € | -45 749 € |
| EBITDA | 75 409 € | -46 359 € |
| Net margin | 35.6% | -67.9% |
In 2023, HUMAN GAMES achieves revenue of 190 k€. Vs 2020, growth of +182% (67 k€ -> 190 k€). After deducting consumption (730 €), gross margin stands at 189 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 75 k€, representing 39.7% of revenue. Positive scissor effect: EBITDA margin improves by +108.5 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 68 k€, i.e. 35.6% of revenue. This profit can be retained or distributed to shareholders.
190 010 €
189 280 €
75 409 €
14 851 €
67 670 €
38.2%
The debt ratio (= Financial debt / Equity x 100) stands at 102%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 65.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
102.47%
43.631%
64.985%
1.461
31.1%
In 2023, the debt ratio of HUMAN GAMES (102.47) 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.
In 2023, the financial autonomy of HUMAN GAMES (43.6%) 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.
In 2023, the repayment capacity of HUMAN GAMES (1.46) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 170.32. 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 7.7x. Operating income very largely covers interest expenses: high safety margin.
170.319
7.705
In 2023, the liquidity ratio of HUMAN GAMES (170.32) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2023, the interest coverage of HUMAN GAMES (7.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Overall, WCR represents 99 days of revenue, i.e. 52 k€ to permanently finance.
52 380 €
57 j
64 j
0 j
99 j
Based on 103 transactions of similar company sales (all years), the value of HUMAN GAMES is estimated at 67 230 € (range 24 406€ - 204 020€). With an EBITDA of 75 409€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.25x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 103 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare HUMAN GAMES with other companies in the same sector:
Voir toutes les statistiques du secteur Édition de jeux électroniques
The revenue of HUMAN GAMES in 2023 is 190 k€.
Yes, HUMAN GAMES generated a net profit of 68 k€ in 2023.
The headquarters of HUMAN GAMES is located in NANCY (54000), in the department Meurthe-et-Moselle.
The tax return of HUMAN GAMES 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).
HUMAN GAMES operates in the sector Édition de jeux électroniques (NAF code 58.21Z). See the 'Sector positioning' section above to compare the company with its competitors.