Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1977-01-01 (49 years)Status: ActiveBusiness sector: Activités photographiquesLocation: BOURG-EN-BRESSE (01000), Ain
STUDIO HERWEY : revenue, balance sheet and financial ratios
STUDIO HERWEY is a French company
founded 49 years ago,
specialized in the sector Activités photographiques.
Based in BOURG-EN-BRESSE (01000),
this company of category PME
shows in 2023 a revenue of 922 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - STUDIO HERWEY (SIREN 311640494)
Indicator
2025
2024
2023
2022
2020
2019
2018
2017
Revenue
N/C
N/C
921 723 €
703 043 €
N/C
N/C
N/C
N/C
Net income
110 488 €
79 162 €
60 492 €
24 602 €
14 613 €
-187 635 €
26 €
-16 896 €
EBITDA
N/C
N/C
59 024 €
18 149 €
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
6.6%
3.5%
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, STUDIO HERWEY generates positive net income of 110 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
110 488 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
7.987%
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
80.944%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2022
2023
2024
2025
Debt ratio
76.671
62.402
115.383
98.411
69.035
51.555
15.839
7.987
Financial autonomy
45.794
51.187
34.243
37.681
46.31
51.648
69.45
80.944
Repayment capacity
None
None
None
None
6.657
1.785
None
None
Cash flow / Revenue
None%
None%
None%
None%
2.254%
6.089%
None%
None%
Sector positioning
Debt ratio
7.992025
2023
2024
2025
Q1: 0.15
Med: 7.88
Q3: 43.19
Average-21 pts over 3 years
In 2025, the debt ratio of STUDIO HERWEY (7.99) 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
80.94%2025
2023
2024
2025
Q1: 6.01%
Med: 43.86%
Q3: 73.77%
Excellent+15 pts over 3 years
In 2025, the financial autonomy of STUDIO HERWEY (80.9%) 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
1.78 years2023
2023
Q1: 0.0 years
Med: 0.07 years
Q3: 1.52 years
Average
In 2023, the repayment capacity of STUDIO HERWEY (1.78) 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 411.48. 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
411.479
Liquidity indicators evolution STUDIO HERWEY
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2022
2023
2024
2025
Liquidity ratio
77.35
75.202
76.731
80.629
133.58
172.262
228.08
411.479
Interest coverage
None
None
None
None
10.37
3.812
None
None
Sector positioning
Liquidity ratio
411.482025
2023
2024
2025
Q1: 128.4
Med: 242.21
Q3: 424.9
Good+36 pts over 3 years
In 2025, the liquidity ratio of STUDIO HERWEY (411.48) 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
3.81x2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.22x
Excellent
In 2023, the interest coverage of STUDIO HERWEY (3.8x) 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.
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 STUDIO HERWEY
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
0 €
75 908 €
146 443 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
63
61
0
0
Customer payment term (days)
0
0
0
0
1
4
0
0
Supplier payment term (days)
0
0
0
0
20
28
0
0
Positioning of STUDIO HERWEY in its sector
Comparison with sector Activités photographiques
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions).
This range of 362 157€ to 1 198 185€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
362k€656k€1198k€
656 641 €Range: 362 157€ - 1 198 185€
NAF 5 all-time
How is this estimate calculated?
This estimate is based on the analysis of 31 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 photographiques)
Compare STUDIO HERWEY with other companies in the same sector:
Yes, STUDIO HERWEY generated a net profit of 110 k€ in 2025.
Where is the headquarters of STUDIO HERWEY ?
The headquarters of STUDIO HERWEY is located in BOURG-EN-BRESSE (01000), in the department Ain.
Where to find the tax return of STUDIO HERWEY ?
The tax return of STUDIO HERWEY 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 STUDIO HERWEY operate?
STUDIO HERWEY operates in the sector Activités photographiques (NAF code 74.20Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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