SARL HYVERNAT : revenue, balance sheet and financial ratios

SARL HYVERNAT is a French company founded 19 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in L'ABERGEMENT-CLEMENCIAT (01400), this company of category PME shows in 2020 a revenue of 1.1 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 - SARL HYVERNAT (SIREN 490752409)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 1 077 627 € 1 167 490 € 1 159 336 € 1 071 019 € 1 053 220 €
Net income 34 637 € 21 395 € 11 589 € 70 671 € 39 327 € 37 671 € 42 745 € 27 790 € 26 148 € 52 799 €
EBITDA N/C N/C N/C N/C N/C 52 413 € 75 621 € 73 909 € 63 112 € 76 306 €
Net margin N/C N/C N/C N/C N/C 3.5% 3.7% 2.4% 2.4% 5.0%

Revenue and income statement

In 2025, SARL HYVERNAT generates positive net income of 35 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 53 k€ -> 35 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

34 637 €

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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 96%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

96.415%

Financial autonomy (2025) ?
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

35.838%

Asset age ratio (2025) ?
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

3.1%

Solvency indicators evolution
SARL HYVERNAT

Sector positioning

Debt ratio
96.42 2025
2023
2024
2025
Q1: 5.29
Med: 20.37
Q3: 51.81
Watch +30 pts over 3 years

In 2025, the debt ratio of SARL HYVERNAT (96.42) 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.

Financial autonomy
35.84% 2025
2023
2024
2025
Q1: 23.52%
Med: 42.41%
Q3: 60.46%
Average -34 pts over 3 years

In 2025, the financial autonomy of SARL HYVERNAT (35.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 309.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

309.973

Liquidity indicators evolution
SARL HYVERNAT

Sector positioning

Liquidity ratio
309.97 2025
2023
2024
2025
Q1: 151.26
Med: 213.13
Q3: 324.49
Good

In 2025, the liquidity ratio of SARL HYVERNAT (309.97) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
SARL HYVERNAT

Positioning of SARL HYVERNAT in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 31 397€ to 364 955€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
31k€ 93k€ 364k€
93 330 € Range: 31 397€ - 364 955€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare SARL HYVERNAT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about SARL HYVERNAT

What is the revenue of SARL HYVERNAT ?

The revenue of SARL HYVERNAT in 2020 is 1.1 M€.

Is SARL HYVERNAT profitable?

Yes, SARL HYVERNAT generated a net profit of 35 k€ in 2025.

Where is the headquarters of SARL HYVERNAT ?

The headquarters of SARL HYVERNAT is located in L'ABERGEMENT-CLEMENCIAT (01400), in the department Ain.

Where to find the tax return of SARL HYVERNAT ?

The tax return of SARL HYVERNAT 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 SARL HYVERNAT operate?

SARL HYVERNAT operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.