COTE VACANCES ORGANISATION : revenue, balance sheet and financial ratios

COTE VACANCES ORGANISATION is a French company founded 28 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in COURNON-D'AUVERGNE (63800), this company of category PME shows in 2024 a revenue of 22.3 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 - COTE VACANCES ORGANISATION (SIREN 412082190)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 22 335 018 € 17 759 832 € 14 960 236 € 9 483 328 € 9 462 197 € 11 790 598 € 9 516 473 € 9 341 628 € 8 726 441 €
Net income 1 855 627 € 610 180 € 426 906 € 1 218 263 € 279 956 € 429 822 € 344 544 € 283 423 € 272 617 €
EBITDA 3 025 722 € 418 865 € 610 320 € 1 995 360 € 620 236 € -262 490 € 44 326 € 469 597 € 205 303 €
Net margin 8.3% 3.4% 2.9% 12.8% 3.0% 3.6% 3.6% 3.0% 3.1%

Revenue and income statement

In 2024, COTE VACANCES ORGANISATION achieves revenue of 22.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.5%. Vs 2023, growth of +26% (17.8 M€ -> 22.3 M€). After deducting consumption (2.1 M€), gross margin stands at 20.3 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.0 M€, representing 13.5% of revenue. Positive scissor effect: EBITDA margin improves by +11.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.9 M€, i.e. 8.3% 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

22 335 018 €

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

20 259 919 €

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

3 025 722 €

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

2 880 628 €

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

1 855 627 €

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

13.5%

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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 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

33.115%

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

34.118%

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

9.027%

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

1.001

Solvency indicators evolution
COTE VACANCES ORGANISATION

Sector positioning

Debt ratio
33.12 2024
2022
2023
2024
Q1: -3.79
Med: 0.16
Q3: 69.98
Average -8 pts over 3 years

In 2024, the debt ratio of COTE VACANCES ORGANISATION (33.12) 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
34.12% 2024
2022
2023
2024
Q1: 0.0%
Med: 9.22%
Q3: 47.63%
Good +20 pts over 3 years

In 2024, the financial autonomy of COTE VACANCES ORGANISATION (34.1%) 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
1.0 years 2024
2022
2023
2024
Q1: -0.19 years
Med: 0.0 years
Q3: 2.6 years
Average -15 pts over 3 years

In 2024, the repayment capacity of COTE VACANCES ORGANISATION (1.00) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

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

0.0

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

0.764

Liquidity indicators evolution
COTE VACANCES ORGANISATION

Sector positioning

Liquidity ratio
0.0 2024
2022
2023
2024
Q1: 33.0
Med: 119.82
Q3: 327.59
Average -45 pts over 3 years

In 2024, the liquidity ratio of COTE VACANCES ORGANISATION (0.00) 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
0.76x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.06x
Good -19 pts over 3 years

In 2024, the interest coverage of COTE VACANCES ORGANISATION (0.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 64 days of the operating cycle (retail model). WCR is negative (-110 days): operations structurally generate cash. Notable WCR improvement over the period (-545%), freeing up cash.

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

-6 838 983 €

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

0 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

64 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

-110 j

WCR and payment terms evolution
COTE VACANCES ORGANISATION

Positioning of COTE VACANCES ORGANISATION in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of COTE VACANCES ORGANISATION is estimated at 15 291 235 € (range 8 879 275€ - 29 350 904€). With an EBITDA of 3 025 722€, 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.

Estimated enterprise value 2024
261 transactions
8879k€ 15291k€ 29350k€
15 291 235 € Range: 8 879 275€ - 29 350 904€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
3 025 722 € × 5.3x
Estimation 16 028 285 €
9 354 106€ - 31 285 289€
Revenue Multiple 30%
22 335 018 € × 0.75x
Estimation 16 696 047 €
11 400 297€ - 30 385 713€
Net Income Multiple 20%
1 855 627 € × 6.1x
Estimation 11 341 397 €
3 910 665€ - 22 962 730€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 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 (Hébergement touristique et autre hébergement de courte durée )

Compare COTE VACANCES ORGANISATION with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about COTE VACANCES ORGANISATION

What is the revenue of COTE VACANCES ORGANISATION ?

The revenue of COTE VACANCES ORGANISATION in 2024 is 22.3 M€.

Is COTE VACANCES ORGANISATION profitable?

Yes, COTE VACANCES ORGANISATION generated a net profit of 1.9 M€ in 2024.

Where is the headquarters of COTE VACANCES ORGANISATION ?

The headquarters of COTE VACANCES ORGANISATION is located in COURNON-D'AUVERGNE (63800), in the department Puy-de-Dome.

Where to find the tax return of COTE VACANCES ORGANISATION ?

The tax return of COTE VACANCES ORGANISATION 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 COTE VACANCES ORGANISATION operate?

COTE VACANCES ORGANISATION operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.