PARTNAIRE LES HERBIERS : revenue, balance sheet and financial ratios

PARTNAIRE LES HERBIERS is a French company founded 37 years ago, specialized in the sector Activités des agences de travail temporaire . Based in OLIVET (45160), this company of category ETI shows in 2024 a revenue of 12.9 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 - PARTNAIRE LES HERBIERS (SIREN 349430942)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 12 897 818 € 15 657 294 € 14 926 116 € 14 852 073 € 12 311 644 € 12 619 371 € 11 872 135 € 12 463 784 € 11 562 341 €
Net income -16 264 € 342 233 € 424 982 € 561 622 € 208 837 € 71 664 € 428 792 € 714 539 € 494 431 €
EBITDA -178 351 € -40 549 € 137 777 € 126 514 € -65 782 € 2 090 € 194 103 € 390 910 € 431 373 €
Net margin -0.1% 2.2% 2.8% 3.8% 1.7% 0.6% 3.6% 5.7% 4.3%

Revenue and income statement

In 2024, PARTNAIRE LES HERBIERS achieves revenue of 12.9 M€. Revenue is growing positively over 9 years (CAGR: +1.4%). Significant drop of -18% vs 2023. After deducting consumption (0 €), gross margin stands at 12.9 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 -178 k€, representing -1.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -16 k€ (-0.1% 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

12 897 818 €

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

12 897 818 €

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

-178 351 €

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

-67 948 €

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

-16 264 €

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

-1.4%

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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 26%. The balance between equity and debt is satisfactory.

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

0.004%

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

25.823%

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

-1.312%

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

26.7%

Solvency indicators evolution
PARTNAIRE LES HERBIERS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 2.73
Q3: 26.78
Excellent

In 2024, the debt ratio of PARTNAIRE LES HERBIERS (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
25.82% 2024
2022
2023
2024
Q1: 11.73%
Med: 25.56%
Q3: 44.76%
Good

In 2024, the financial autonomy of PARTNAIRE LES HERBIERS (25.8%) 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: 0.27 years
Excellent -25 pts over 3 years

In 2024, the repayment capacity of PARTNAIRE LES HERBIERS (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 125.09. 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

125.088

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

-0.829

Liquidity indicators evolution
PARTNAIRE LES HERBIERS

Sector positioning

Liquidity ratio
125.09 2024
2022
2023
2024
Q1: 111.16
Med: 138.5
Q3: 192.32
Average

In 2024, the liquidity ratio of PARTNAIRE LES HERBIERS (125.09) 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
-0.83x 2024
2022
2023
2024
Q1: -0.69x
Med: 0.0x
Q3: 1.34x
Average -50 pts over 3 years

In 2024, the interest coverage of PARTNAIRE LES HERBIERS (-0.8x) 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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 252 days. Excellent situation: suppliers finance 193 days of the operating cycle (retail model). Overall, WCR represents 82 days of revenue, i.e. 2.9 M€ to permanently finance. Over 2016-2024, WCR increased by +87%, 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

2 944 314 €

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

59 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

252 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

82 j

WCR and payment terms evolution
PARTNAIRE LES HERBIERS

Positioning of PARTNAIRE LES HERBIERS in its sector

Comparison with sector Activités des agences de travail temporaire

Valuation estimate

Based on 135 transactions of similar company sales (all years), the value of PARTNAIRE LES HERBIERS is estimated at 992 261 € (range 778 724€ - 1 773 897€). 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
135 transactions
778k€ 992k€ 1773k€
992 261 € Range: 778 724€ - 1 773 897€
NAF 5 all-time

Valuation method used

Revenue Multiple
12 897 818 € × 0.08x = 992 262 €
Range: 778 725€ - 1 773 898€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 135 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 travail temporaire )

Compare PARTNAIRE LES HERBIERS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de travail temporaire

Frequently asked questions about PARTNAIRE LES HERBIERS

What is the revenue of PARTNAIRE LES HERBIERS ?

The revenue of PARTNAIRE LES HERBIERS in 2024 is 12.9 M€.

Is PARTNAIRE LES HERBIERS profitable?

PARTNAIRE LES HERBIERS recorded a net loss in 2024.

Where is the headquarters of PARTNAIRE LES HERBIERS ?

The headquarters of PARTNAIRE LES HERBIERS is located in OLIVET (45160), in the department Loiret.

Where to find the tax return of PARTNAIRE LES HERBIERS ?

The tax return of PARTNAIRE LES HERBIERS 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 PARTNAIRE LES HERBIERS operate?

PARTNAIRE LES HERBIERS operates in the sector Activités des agences de travail temporaire (NAF code 78.20Z). See the 'Sector positioning' section above to compare the company with its competitors.