SOCIETE DES ETABLISSEMENTS HATOT : revenue, balance sheet and financial ratios

SOCIETE DES ETABLISSEMENTS HATOT is a French company founded 56 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in LOURDES (65100), this company of category PME shows in 2017 a revenue of 526 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 - SOCIETE DES ETABLISSEMENTS HATOT (SIREN 702780289)
Indicator 2017 2016
Revenue 525 645 € 470 594 €
Net income 25 700 € -9 488 €
EBITDA 30 881 € -5 730 €
Net margin 4.9% -2.0%

Revenue and income statement

In 2017, SOCIETE DES ETABLISSEMENTS HATOT achieves revenue of 526 k€. Vs 2016, growth of +12% (471 k€ -> 526 k€). After deducting consumption (315 k€), gross margin stands at 211 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31 k€, representing 5.9% of revenue. Positive scissor effect: EBITDA margin improves by +7.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26 k€, i.e. 4.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

525 645 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

210 606 €

EBITDA (2017) ?
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

30 881 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

27 481 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

25 700 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.9%

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

39.74%

Financial autonomy (2017) ?
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

23.229%

Cash flow / Revenue (2017) ?
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

5.324%

Repayment capacity (2017) ?
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 (2017) ?
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

9.0%

Solvency indicators evolution
SOCIETE DES ETABLISSEMENTS HATOT

Sector positioning

Debt ratio
39.74 2017
2016
2017
Q1: 0.04
Med: 12.01
Q3: 61.97
Average

In 2017, the debt ratio of SOCIETE DES ETABLISSEMENT... (39.74) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
23.23% 2017
2016
2017
Q1: 12.05%
Med: 36.53%
Q3: 60.84%
Average

In 2017, the financial autonomy of SOCIETE DES ETABLISSEMENT... (23.2%) 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
0.0 years 2017
2016
2017
Q1: 0.0 years
Med: 0.01 years
Q3: 1.59 years
Excellent

In 2017, the repayment capacity of SOCIETE DES ETABLISSEMENT... (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 223.79. 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 6.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2017) ?
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

223.791

Interest coverage (2017) ?
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

6.091

Liquidity indicators evolution
SOCIETE DES ETABLISSEMENTS HATOT

Sector positioning

Liquidity ratio
223.79 2017
2016
2017
Q1: 126.85
Med: 195.65
Q3: 351.81
Good

In 2017, the liquidity ratio of SOCIETE DES ETABLISSEMENT... (223.79) 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
6.09x 2017
2016
2017
Q1: 0.0x
Med: 0.02x
Q3: 6.0x
Excellent +50 pts over 2 years

In 2017, the interest coverage of SOCIETE DES ETABLISSEMENT... (6.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 85 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 71 days of revenue, i.e. 103 k€ to permanently finance.

Operating WCR (2017) ?
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

103 063 €

Customer credit (2017) ?
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

35 j

Supplier credit (2017) ?
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

30 j

Inventory turnover (2017) ?
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

85 j

WCR in days of revenue (2017) ?
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

71 j

WCR and payment terms evolution
SOCIETE DES ETABLISSEMENTS HATOT

Positioning of SOCIETE DES ETABLISSEMENTS HATOT in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of SOCIETE DES ETABLISSEMENTS HATOT is estimated at 87 483 € (range 35 052€ - 220 557€). With an EBITDA of 30 881€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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 2017
145 transactions
35k€ 87k€ 220k€
87 483 € Range: 35 052€ - 220 557€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
30 881 € × 2.6x
Estimation 80 485 €
29 280€ - 226 241€
Revenue Multiple 30%
525 645 € × 0.19x
Estimation 100 570 €
56 603€ - 256 385€
Net Income Multiple 20%
25 700 € × 3.3x
Estimation 85 348 €
17 159€ - 152 608€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare SOCIETE DES ETABLISSEMENTS HATOT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about SOCIETE DES ETABLISSEMENTS HATOT

What is the revenue of SOCIETE DES ETABLISSEMENTS HATOT ?

The revenue of SOCIETE DES ETABLISSEMENTS HATOT in 2017 is 526 k€.

Is SOCIETE DES ETABLISSEMENTS HATOT profitable?

Yes, SOCIETE DES ETABLISSEMENTS HATOT generated a net profit of 26 k€ in 2017.

Where is the headquarters of SOCIETE DES ETABLISSEMENTS HATOT ?

The headquarters of SOCIETE DES ETABLISSEMENTS HATOT is located in LOURDES (65100), in the department Hautes-Pyrenees.

Where to find the tax return of SOCIETE DES ETABLISSEMENTS HATOT ?

The tax return of SOCIETE DES ETABLISSEMENTS HATOT 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 SOCIETE DES ETABLISSEMENTS HATOT operate?

SOCIETE DES ETABLISSEMENTS HATOT operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.