SOCIETE FINANCIERE HOYAU : revenue, balance sheet and financial ratios

SOCIETE FINANCIERE HOYAU is a French company founded 14 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in FONTENAY-SUR-EURE (28630), this company of category PME shows in 2025 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE FINANCIERE HOYAU (SIREN 538458118)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 094 462 € 1 614 857 € 737 273 € 815 365 € 786 317 € 683 924 € 648 751 € 579 516 € 563 996 €
Net income 653 677 € 1 455 246 € 779 543 € 813 169 € 876 105 € 166 604 € 984 847 € 686 103 € 547 438 €
EBITDA 157 069 € 804 790 € -28 097 € 149 340 € 198 130 € 167 221 € 156 877 € 103 989 € 135 948 €
Net margin 59.7% 90.1% 105.7% 99.7% 111.4% 24.4% 151.8% 118.4% 97.1%

Revenue and income statement

In 2025, SOCIETE FINANCIERE HOYAU achieves revenue of 1.1 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.6%. Significant drop of -32% vs 2024. After deducting consumption (0 €), gross margin stands at 1.1 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 157 k€, representing 14.4% of revenue. Warning negative scissor effect: despite revenue change (-32%), EBITDA varies by -80%, reducing margin by 35.5 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 654 k€, i.e. 59.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 094 462 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 094 462 €

EBITDA (2025) ?
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

157 069 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

141 072 €

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

653 677 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.4%

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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 3%. 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 96%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 61.2% 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 (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

3.073%

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

96.041%

Cash flow / Revenue (2025) ?
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

61.187%

Repayment capacity (2025) ?
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

0.843

Solvency indicators evolution
SOCIETE FINANCIERE HOYAU

Sector positioning

Debt ratio
3.07 2025
2023
2024
2025
Q1: 0.0
Med: 4.23
Q3: 41.42
Good

In 2025, the debt ratio of SOCIETE FINANCIERE HOYAU (3.07) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
96.04% 2025
2023
2024
2025
Q1: 8.49%
Med: 48.29%
Q3: 82.38%
Excellent

In 2025, the financial autonomy of SOCIETE FINANCIERE HOYAU (96.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.84 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 1.55 years
Average

In 2025, the repayment capacity of SOCIETE FINANCIERE HOYAU (0.84) 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 3061.55. 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 1.0x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

3061.55

Interest coverage (2025) ?
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

1.043

Liquidity indicators evolution
SOCIETE FINANCIERE HOYAU

Sector positioning

Liquidity ratio
3061.55 2025
2023
2024
2025
Q1: 148.71
Med: 349.94
Q3: 1214.97
Excellent

In 2025, the liquidity ratio of SOCIETE FINANCIERE HOYAU (3061.55) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.04x 2025
2023
2024
2025
Q1: -0.3x
Med: 0.0x
Q3: 0.62x
Excellent +50 pts over 3 years

In 2025, the interest coverage of SOCIETE FINANCIERE HOYAU (1.0x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 275 days. Excellent situation: suppliers finance 250 days of the operating cycle (retail model). Overall, WCR represents 1893 days of revenue, i.e. 5.8 M€ to permanently finance. Over 2017-2025, WCR increased by +364%, requiring additional financing.

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

5 753 762 €

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

25 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

275 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 in days of revenue (2025) ?
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

1893 j

WCR and payment terms evolution
SOCIETE FINANCIERE HOYAU

Positioning of SOCIETE FINANCIERE HOYAU in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (35 transactions). This range of 644 731€ to 2 539 787€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
644k€ 1122k€ 2539k€
1 122 137 € Range: 644 731€ - 2 539 787€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 35 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 (Conseil pour les affaires et autres conseils de gestion)

Compare SOCIETE FINANCIERE HOYAU with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about SOCIETE FINANCIERE HOYAU

What is the revenue of SOCIETE FINANCIERE HOYAU ?

The revenue of SOCIETE FINANCIERE HOYAU in 2025 is 1.1 M€.

Is SOCIETE FINANCIERE HOYAU profitable?

Yes, SOCIETE FINANCIERE HOYAU generated a net profit of 654 k€ in 2025.

Where is the headquarters of SOCIETE FINANCIERE HOYAU ?

The headquarters of SOCIETE FINANCIERE HOYAU is located in FONTENAY-SUR-EURE (28630), in the department Eure-et-Loir.

Where to find the tax return of SOCIETE FINANCIERE HOYAU ?

The tax return of SOCIETE FINANCIERE HOYAU 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 FINANCIERE HOYAU operate?

SOCIETE FINANCIERE HOYAU operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.