COMPAGNIE EUROPEENNE D'HOTELLERIE : revenue, balance sheet and financial ratios

In 2024, COMPAGNIE EUROPEENNE D'HOTELLERIE achieves revenue of 628 k€. Revenue is growing positively over 8 years (CAGR: +2.3%). Slight decline of -1% vs 2023. After deducting consumption (0 €), gross margin stands at 628 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 35 k€, representing 5.6% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -33%, reducing margin by 2.7 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 597 k€, i.e. 95.2% of revenue. This profit can be retained or distributed to shareholders.

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 92%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 94.5% 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 1876.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Excellent situation: suppliers finance 56 days of the operating cycle (retail model). Overall, WCR represents 1847 days of revenue, i.e. 3.2 M€ to permanently finance. Over 2016-2024, WCR increased by +358%, requiring additional financing.

Based on 261 transactions of similar company sales (all years), the value of COMPAGNIE EUROPEENNE D'HOTELLERIE is estimated at 963 457 € (range 401 888€ - 1 915 141€). With an EBITDA of 34 957€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (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.