SOCIETE D EXPLOITATION HOTELIERE PARIS LA COURNEUVE SEHPLC : revenue, balance sheet and financial ratios

In 2024, SOCIETE D EXPLOITATION HOTELIERE PARIS LA COURNEUVE SEHPLC achieves revenue of 329 k€. Revenue is growing positively over 8 years (CAGR: +2.6%). Vs 2023: +5%. After deducting consumption (0 €), gross margin stands at 329 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 250 k€, representing 75.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -8 k€ (-2.5% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 233%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 69.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 15.23. 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 9.5x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. The gap of 32 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-280 days): operations structurally generate cash. Notable WCR improvement over the period (-143%), freeing up cash.

Based on 62 transactions of similar company sales in 2024, the value of SOCIETE D EXPLOITATION HOTELIERE PARIS LA COURNEUVE SEHPLC is estimated at 787 452 € (range 252 673€ - 1 792 734€). With an EBITDA of 250 069€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.30x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.