CIE HOTEL FERM EUGENIE M. GUERARD : revenue, balance sheet and financial ratios

CIE HOTEL FERM EUGENIE M. GUERARD is a French company founded 50 years ago, specialized in the sector Restauration traditionnelle. Based in EUGENIE-LES-BAINS (40320), this company of category PME shows in 2025 a revenue of 19.9 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 - CIE HOTEL FERM EUGENIE M. GUERARD (SIREN 307920488)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 19 890 684 € 19 901 122 € 19 083 303 € 16 606 933 € 9 257 066 € 18 495 592 € 19 103 167 € 19 562 344 € 19 040 283 € 18 278 559 €
Net income 1 623 723 € 1 926 060 € 1 690 098 € 1 921 755 € -161 610 € 1 653 252 € 1 850 289 € 1 764 127 € 900 560 € 775 490 €
EBITDA 1 125 090 € 1 583 328 € 1 537 660 € 1 818 491 € 1 018 726 € 2 997 753 € 2 146 926 € 1 269 174 € 1 288 402 € 975 650 €
Net margin 8.2% 9.7% 8.9% 11.6% -1.7% 8.9% 9.7% 9.0% 4.7% 4.2%

Revenue and income statement

In 2025, CIE HOTEL FERM EUGENIE M. GUERARD achieves revenue of 19.9 M€. Revenue is growing positively over 10 years (CAGR: +0.9%). Slight decline of -0% vs 2024. After deducting consumption (3.2 M€), gross margin stands at 16.7 M€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 5.7% of revenue. Warning negative scissor effect: despite revenue change (-0%), EBITDA varies by -29%, reducing margin by 2.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.6 M€, i.e. 8.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

19 890 684 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

16 663 305 €

EBITDA (2025) ?
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

1 125 090 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 019 706 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 623 723 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.6%

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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 0%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

59.515%

Cash flow / Revenue (2025) ?
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

2.764%

Repayment capacity (2025) ?
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

0.0

Asset age ratio (2025) ?
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

39.7%

Solvency indicators evolution
CIE HOTEL FERM EUGENIE M. GUERARD

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Excellent

In 2025, the debt ratio of CIE HOTEL FERM EUGENIE M.... (0.00) 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
59.52% 2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Good

In 2025, the financial autonomy of CIE HOTEL FERM EUGENIE M.... (59.5%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.55 years
Q3: 2.33 years
Excellent

In 2025, the repayment capacity of CIE HOTEL FERM EUGENIE M.... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 128.84. 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

128.843

Interest coverage (2025) ?
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
CIE HOTEL FERM EUGENIE M. GUERARD

Sector positioning

Liquidity ratio
128.84 2025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Average -20 pts over 3 years

In 2025, the liquidity ratio of CIE HOTEL FERM EUGENIE M.... (128.84) 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 2025
2023
2024
2025
Q1: 0.0x
Med: 0.76x
Q3: 4.88x
Average

In 2025, the interest coverage of CIE HOTEL FERM EUGENIE M.... (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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 48 days (= Average inventory / Cost of goods x 360). WCR is negative (-59 days): operations structurally generate cash. Notable WCR improvement over the period (-773%), freeing up cash.

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

-3 237 408 €

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

11 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

49 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

48 j

WCR in days of revenue (2025) ?
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

-59 j

WCR and payment terms evolution
CIE HOTEL FERM EUGENIE M. GUERARD

Positioning of CIE HOTEL FERM EUGENIE M. GUERARD in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of CIE HOTEL FERM EUGENIE M. GUERARD is estimated at 8 089 577 € (range 4 681 818€ - 14 820 821€). With an EBITDA of 1 125 090€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.55x (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 2025
557 transactions
4681k€ 8089k€ 14820k€
8 089 577 € Range: 4 681 818€ - 14 820 821€
NAF 5 année 2025

Valuation detail by method

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EBITDA Multiple 50%
1 125 090 € × 5.3x
Estimation 5 908 134 €
3 176 076€ - 11 431 838€
Revenue Multiple 30%
19 890 684 € × 0.55x
Estimation 11 003 514 €
6 853 673€ - 16 500 553€
Net Income Multiple 20%
1 623 723 € × 5.6x
Estimation 9 172 281 €
5 188 393€ - 20 773 683€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 557 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 CIE HOTEL FERM EUGENIE M. GUERARD with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about CIE HOTEL FERM EUGENIE M. GUERARD

What is the revenue of CIE HOTEL FERM EUGENIE M. GUERARD ?

The revenue of CIE HOTEL FERM EUGENIE M. GUERARD in 2025 is 19.9 M€.

Is CIE HOTEL FERM EUGENIE M. GUERARD profitable?

Yes, CIE HOTEL FERM EUGENIE M. GUERARD generated a net profit of 1.6 M€ in 2025.

Where is the headquarters of CIE HOTEL FERM EUGENIE M. GUERARD ?

The headquarters of CIE HOTEL FERM EUGENIE M. GUERARD is located in EUGENIE-LES-BAINS (40320), in the department Landes.

Where to find the tax return of CIE HOTEL FERM EUGENIE M. GUERARD ?

The tax return of CIE HOTEL FERM EUGENIE M. GUERARD 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 CIE HOTEL FERM EUGENIE M. GUERARD operate?

CIE HOTEL FERM EUGENIE M. GUERARD operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.