LES HAMEAUX DU COMMERCE ASSOCIES : revenue, balance sheet and financial ratios

LES HAMEAUX DU COMMERCE ASSOCIES is a French company founded 21 years ago, specialized in the sector Activités des sociétés holding. Based in MOUGINS (06250), this company of category PME shows in 2021 a revenue of 40 k€. 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 - LES HAMEAUX DU COMMERCE ASSOCIES (SIREN 478661457)
Indicator 2021 2018
Revenue 40 000 € 30 000 €
Net income 522 671 € -113 777 €
EBITDA -131 724 € -240 019 €
Net margin 1306.7% -379.3%

Revenue and income statement

In 2021, LES HAMEAUX DU COMMERCE ASSOCIES achieves revenue of 40 k€. Vs 2018, growth of +33% (30 k€ -> 40 k€). After deducting consumption (0 €), gross margin stands at 40 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 -132 k€, representing -329.3% of revenue. Positive scissor effect: EBITDA margin improves by +470.8 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 523 k€, i.e. 1306.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

40 000 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

40 000 €

EBITDA (2021) ?
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

-131 724 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

169 323 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

522 671 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-329.3%

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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 -249%. 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 -30%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 487.4% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-249.018%

Financial autonomy (2021) ?
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

-30.179%

Cash flow / Revenue (2021) ?
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

487.423%

Repayment capacity (2021) ?
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

5.264

Asset age ratio (2021) ?
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

1.0%

Solvency indicators evolution
LES HAMEAUX DU COMMERCE ASSOCIES

Sector positioning

Debt ratio
-249.02 2021
2018
2021
Q1: 0.13
Med: 15.19
Q3: 84.93
Excellent

In 2021, the debt ratio of LES HAMEAUX DU COMMERCE A... (-249.02) 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
-30.18% 2021
2018
2021
Q1: 21.52%
Med: 60.87%
Q3: 89.3%
Average

In 2021, the financial autonomy of LES HAMEAUX DU COMMERCE A... (-30.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
5.26 years 2021
2018
2021
Q1: -0.0 years
Med: 0.11 years
Q3: 3.68 years
Average +50 pts over 2 years

In 2021, the repayment capacity of LES HAMEAUX DU COMMERCE A... (5.26) 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 268.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

268.096

Interest coverage (2021) ?
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

-9.103

Liquidity indicators evolution
LES HAMEAUX DU COMMERCE ASSOCIES

Sector positioning

Liquidity ratio
268.1 2021
2018
2021
Q1: 108.17
Med: 446.13
Q3: 2343.75
Average

In 2021, the liquidity ratio of LES HAMEAUX DU COMMERCE A... (268.10) 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.

Interest coverage
-9.1x 2021
2018
2021
Q1: -44.79x
Med: 0.0x
Q3: 0.0x
Average

In 2021, the interest coverage of LES HAMEAUX DU COMMERCE A... (-9.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 360 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The gap of 332 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 6894 days of revenue, i.e. 766 k€ to permanently finance.

Operating WCR (2021) ?
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

765 963 €

Customer credit (2021) ?
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

360 j

Supplier credit (2021) ?
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

28 j

Inventory turnover (2021) ?
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 (2021) ?
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

6894 j

WCR and payment terms evolution
LES HAMEAUX DU COMMERCE ASSOCIES

Positioning of LES HAMEAUX DU COMMERCE ASSOCIES in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 98 transactions of similar company sales in 2021, the value of LES HAMEAUX DU COMMERCE ASSOCIES is estimated at 1 013 272 € (range 344 356€ - 2 855 622€). The price/revenue ratio is 0.46x (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 2021
98 tx
344k€ 1013k€ 2855k€
1 013 272 € Range: 344 356€ - 2 855 622€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
40 000 € × 0.46x
Estimation 18 569 €
9 079€ - 38 965€
Net Income Multiple 20%
522 671 € × 4.8x
Estimation 2 505 329 €
847 272€ - 7 080 607€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 98 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 sociétés holding)

Compare LES HAMEAUX DU COMMERCE ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about LES HAMEAUX DU COMMERCE ASSOCIES

What is the revenue of LES HAMEAUX DU COMMERCE ASSOCIES ?

The revenue of LES HAMEAUX DU COMMERCE ASSOCIES in 2021 is 40 k€.

Is LES HAMEAUX DU COMMERCE ASSOCIES profitable?

Yes, LES HAMEAUX DU COMMERCE ASSOCIES generated a net profit of 523 k€ in 2021.

Where is the headquarters of LES HAMEAUX DU COMMERCE ASSOCIES ?

The headquarters of LES HAMEAUX DU COMMERCE ASSOCIES is located in MOUGINS (06250), in the department Alpes-Maritimes.

Where to find the tax return of LES HAMEAUX DU COMMERCE ASSOCIES ?

The tax return of LES HAMEAUX DU COMMERCE ASSOCIES 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 LES HAMEAUX DU COMMERCE ASSOCIES operate?

LES HAMEAUX DU COMMERCE ASSOCIES operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.