A.B.I. HOTELS RESTAURANTS : revenue, balance sheet and financial ratios

A.B.I. HOTELS RESTAURANTS is a French company founded 22 years ago, specialized in the sector Hôtels et hébergement similaire . Based in GRANDE-RIVIERE CHATEAU (39150), this company of category PME shows in 2023 a revenue of 1.9 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 - A.B.I. HOTELS RESTAURANTS (SIREN 449604263)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C 1 874 385 € N/C 1 280 259 € N/C N/C N/C N/C
Net income 107 577 € -44 371 € 56 424 € 221 490 € 88 126 € 21 335 € -145 877 € -10 068 €
EBITDA N/C -8 857 € N/C 85 441 € N/C N/C N/C N/C
Net margin N/C -2.4% N/C 17.3% N/C N/C N/C N/C

Revenue and income statement

In 2024, A.B.I. HOTELS RESTAURANTS generates positive net income of 108 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

107 577 €

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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 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

74.042%

Financial autonomy (2024) ?
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

41.622%

Asset age ratio (2024) ?
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

45.7%

Solvency indicators evolution
A.B.I. HOTELS RESTAURANTS

Sector positioning

Debt ratio
74.04 2024
2022
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Average

In 2024, the debt ratio of A.B.I. HOTELS RESTAURANTS (74.04) 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
41.62% 2024
2022
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Good

In 2024, the financial autonomy of A.B.I. HOTELS RESTAURANTS (41.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
226.97 years 2023
2023
Q1: -0.05 years
Med: 0.92 years
Q3: 4.62 years
Watch

In 2023, the repayment capacity of A.B.I. HOTELS RESTAURANTS (226.97) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 115.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

115.961

Liquidity indicators evolution
A.B.I. HOTELS RESTAURANTS

Sector positioning

Liquidity ratio
115.96 2024
2022
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Average -37 pts over 3 years

In 2024, the liquidity ratio of A.B.I. HOTELS RESTAURANTS (115.96) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-16.24x 2023
2023
Q1: 0.0x
Med: 1.48x
Q3: 10.22x
Average

In 2023, the interest coverage of A.B.I. HOTELS RESTAURANTS (-16.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
A.B.I. HOTELS RESTAURANTS

Positioning of A.B.I. HOTELS RESTAURANTS in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 99 transactions of similar company sales in 2024, the value of A.B.I. HOTELS RESTAURANTS is estimated at 440 508 € (range 230 233€ - 970 777€). 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.

Estimated enterprise value 2024
99 tx
230k€ 440k€ 970k€
440 508 € Range: 230 233€ - 970 777€
NAF 5 année 2024

Valuation method used

Net Income Multiple
107 577 € × 4.1x = 440 508 €
Range: 230 233€ - 970 777€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 99 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 (Hôtels et hébergement similaire )

Compare A.B.I. HOTELS RESTAURANTS with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about A.B.I. HOTELS RESTAURANTS

What is the revenue of A.B.I. HOTELS RESTAURANTS ?

The revenue of A.B.I. HOTELS RESTAURANTS in 2023 is 1.9 M€.

Is A.B.I. HOTELS RESTAURANTS profitable?

Yes, A.B.I. HOTELS RESTAURANTS generated a net profit of 108 k€ in 2024.

Where is the headquarters of A.B.I. HOTELS RESTAURANTS ?

The headquarters of A.B.I. HOTELS RESTAURANTS is located in GRANDE-RIVIERE CHATEAU (39150), in the department Jura.

Where to find the tax return of A.B.I. HOTELS RESTAURANTS ?

The tax return of A.B.I. HOTELS RESTAURANTS 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 A.B.I. HOTELS RESTAURANTS operate?

A.B.I. HOTELS RESTAURANTS operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.