COMPAGNIE HOTELIERE FREJUS CAPITOU : revenue, balance sheet and financial ratios

In 2024, COMPAGNIE HOTELIERE FREJUS CAPITOU achieves revenue of 1.2 M€. Revenue is growing positively over 7 years (CAGR: +3.5%). Slight decline of -1% vs 2023. After deducting consumption (56 k€), gross margin stands at 1.1 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 489 k€, representing 40.7% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -7%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 249 k€, i.e. 20.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 53%. 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 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 28.9% 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 1055.61. 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 4.9x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 551 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2017-2024, WCR increased by +362%, requiring additional financing.

Based on 99 transactions of similar company sales in 2024, the value of COMPAGNIE HOTELIERE FREJUS CAPITOU is estimated at 1 567 913 € (range 476 805€ - 2 909 942€). With an EBITDA of 489 480€, 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.