CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE : revenue, balance sheet and financial ratios

CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE is a French company founded 9 years ago, specialized in the sector Hôtels et hébergement similaire . Based in EVIAN-LES-BAINS (74500), this company of category PME shows in 2024 a revenue of 126 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 - CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE (SIREN 822934014)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 125 573 € 114 312 € 90 935 € 89 702 € 95 104 € 150 354 € 104 189 € 65 801 €
Net income 34 860 € 57 632 € -41 894 € -18 581 € -37 994 € -9 486 € 598 € 869 €
EBITDA 70 606 € -9 859 € -12 887 € -3 584 € -12 010 € 38 381 € 52 252 € 13 048 €
Net margin 27.8% 50.4% -46.1% -20.7% -39.9% -6.3% 0.6% 1.3%

Revenue and income statement

In 2024, CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE achieves revenue of 126 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.7%. Vs 2023: +10%. After deducting consumption (0 €), gross margin stands at 126 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 71 k€, representing 56.2% of revenue. Positive scissor effect: EBITDA margin improves by +64.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 27.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

125 573 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

125 573 €

EBITDA (2024) ?
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

70 606 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

44 025 €

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

34 860 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

56.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -96%. 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 -98%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 31.8% 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 (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

-96.46%

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

-97.685%

Cash flow / Revenue (2024) ?
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

31.79%

Repayment capacity (2024) ?
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

0.314

Solvency indicators evolution
CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE

Sector positioning

Debt ratio
-96.46 2024
2022
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Excellent

In 2024, the debt ratio of CAP FLORIVAL SOCIETE D'EX... (-96.46) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-97.69% 2024
2022
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Average

In 2024, the financial autonomy of CAP FLORIVAL SOCIETE D'EX... (-97.7%) 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
0.31 years 2024
2022
2023
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Good +12 pts over 3 years

In 2024, the repayment capacity of CAP FLORIVAL SOCIETE D'EX... (0.31) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 96.65. 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

96.65

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE

Sector positioning

Liquidity ratio
96.65 2024
2022
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Average +8 pts over 3 years

In 2024, the liquidity ratio of CAP FLORIVAL SOCIETE D'EX... (96.65) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Average

In 2024, the interest coverage of CAP FLORIVAL SOCIETE D'EX... (0.0x) 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. Average customer payment term: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Overall, WCR represents 25 days of revenue, i.e. 9 k€ to permanently finance. Over 2017-2024, WCR increased by +51%, requiring additional financing.

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

8 695 €

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

34 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

59 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 in days of revenue (2024) ?
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

25 j

WCR and payment terms evolution
CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE

Positioning of CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE 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 CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE is estimated at 217 579 € (range 64 486€ - 400 141€). With an EBITDA of 70 606€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.54x (in line with sector norms). 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
64k€ 217k€ 400k€
217 579 € Range: 64 486€ - 400 141€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
70 606 € × 4.8x
Estimation 337 128 €
78 773€ - 580 641€
Revenue Multiple 30%
125 573 € × 0.54x
Estimation 68 221 €
33 928€ - 156 350€
Net Income Multiple 20%
34 860 € × 4.1x
Estimation 142 745 €
74 606€ - 314 577€

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 CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE

What is the revenue of CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE ?

The revenue of CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE in 2024 is 126 k€.

Is CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE profitable?

Yes, CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE generated a net profit of 35 k€ in 2024.

Where is the headquarters of CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE ?

The headquarters of CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE is located in EVIAN-LES-BAINS (74500), in the department Haute-Savoie.

Where to find the tax return of CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE ?

The tax return of CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE 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 CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE operate?

CAP FLORIVAL SOCIETE D'EXPLOITATION DE LA RESIDENCE 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.