CELEBRITY HOTELS ET RESTAURANTS : revenue, balance sheet and financial ratios

CELEBRITY HOTELS ET RESTAURANTS is a French company founded 35 years ago, specialized in the sector Restauration traditionnelle. Based in CLERMONT-FERRAND (63100), this company of category PME shows in 2024 a revenue of 2.3 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 - CELEBRITY HOTELS ET RESTAURANTS (SIREN 378724629)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 281 497 € 1 379 352 € 987 201 € 928 216 € 762 498 € 853 713 € 819 098 € 758 851 €
Net income 3 641 178 € 537 791 € 1 590 039 € 896 142 € 1 490 713 € 3 346 € -129 373 € 26 676 €
EBITDA 944 485 € 362 144 € 257 794 € 395 242 € 344 341 € 258 993 € 138 793 € 132 659 €
Net margin 159.6% 39.0% 161.1% 96.5% 195.5% 0.4% -15.8% 3.5%

Revenue and income statement

In 2024, CELEBRITY HOTELS ET RESTAURANTS achieves revenue of 2.3 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.0%. Vs 2023, growth of +65% (1.4 M€ -> 2.3 M€). After deducting consumption (298 k€), gross margin stands at 2.0 M€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 944 k€, representing 41.4% of revenue. Positive scissor effect: EBITDA margin improves by +15.1 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 3.6 M€, i.e. 159.6% 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

2 281 497 €

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

1 983 966 €

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

944 485 €

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

406 533 €

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

3 641 178 €

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

41.4%

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 74%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 175.3% 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

34.507%

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

73.567%

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

175.258%

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

1.07

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

90.1%

Solvency indicators evolution
CELEBRITY HOTELS ET RESTAURANTS

Sector positioning

Debt ratio
34.51 2024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average +27 pts over 3 years

In 2024, the debt ratio of CELEBRITY HOTELS ET RESTA... (34.51) 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
73.57% 2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Excellent

In 2024, the financial autonomy of CELEBRITY HOTELS ET RESTA... (73.6%) 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
1.07 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.88 years
Average +15 pts over 3 years

In 2024, the repayment capacity of CELEBRITY HOTELS ET RESTA... (1.07) 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 1770.05. 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 31.8x. Operating income very largely covers interest expenses: high safety margin.

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

1770.05

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

31.765

Liquidity indicators evolution
CELEBRITY HOTELS ET RESTAURANTS

Sector positioning

Liquidity ratio
1770.05 2024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Excellent

In 2024, the liquidity ratio of CELEBRITY HOTELS ET RESTA... (1770.05) 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
31.77x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.65x
Q3: 5.46x
Excellent

In 2024, the interest coverage of CELEBRITY HOTELS ET RESTA... (31.8x) 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. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Overall, WCR represents 414 days of revenue, i.e. 2.6 M€ to permanently finance.

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

2 621 440 €

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

3 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

34 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

414 j

WCR and payment terms evolution
CELEBRITY HOTELS ET RESTAURANTS

Positioning of CELEBRITY HOTELS ET RESTAURANTS in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of CELEBRITY HOTELS ET RESTAURANTS is estimated at 8 003 331 € (range 4 009 682€ - 17 053 979€). With an EBITDA of 944 485€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.

Estimated enterprise value 2024
698 transactions
4009k€ 8003k€ 17053k€
8 003 331 € Range: 4 009 682€ - 17 053 979€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
944 485 € × 5.4x
Estimation 5 098 168 €
2 511 496€ - 10 024 667€
Revenue Multiple 30%
2 281 497 € × 0.57x
Estimation 1 300 074 €
755 237€ - 1 914 238€
Net Income Multiple 20%
3 641 178 € × 7.0x
Estimation 25 321 127 €
12 636 819€ - 57 336 871€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 (Restauration traditionnelle)

Compare CELEBRITY HOTELS ET RESTAURANTS with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about CELEBRITY HOTELS ET RESTAURANTS

What is the revenue of CELEBRITY HOTELS ET RESTAURANTS ?

The revenue of CELEBRITY HOTELS ET RESTAURANTS in 2024 is 2.3 M€.

Is CELEBRITY HOTELS ET RESTAURANTS profitable?

Yes, CELEBRITY HOTELS ET RESTAURANTS generated a net profit of 3.6 M€ in 2024.

Where is the headquarters of CELEBRITY HOTELS ET RESTAURANTS ?

The headquarters of CELEBRITY HOTELS ET RESTAURANTS is located in CLERMONT-FERRAND (63100), in the department Puy-de-Dome.

Where to find the tax return of CELEBRITY HOTELS ET RESTAURANTS ?

The tax return of CELEBRITY HOTELS ET 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 CELEBRITY HOTELS ET RESTAURANTS operate?

CELEBRITY HOTELS ET RESTAURANTS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.