CP RESORTS EXPLOITATION FRANCE : revenue, balance sheet and financial ratios

CP RESORTS EXPLOITATION FRANCE is a French company founded 5 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in PARIS (75019), this company of category ETI shows in 2024 a revenue of 272.6 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 - CP RESORTS EXPLOITATION FRANCE (SIREN 884632290)
Indicator 2024 2023 2022 2021 2020
Revenue 272 592 111 € 265 908 080 € 250 309 432 € 102 982 785 € N/C
Net income -29 929 533 € -13 090 633 € -911 011 € -82 287 910 € -610 €
EBITDA -8 842 089 € -5 984 436 € 20 431 538 € -47 547 896 € -610 €
Net margin -11.0% -4.9% -0.4% -79.9% N/C

Revenue and income statement

In 2024, CP RESORTS EXPLOITATION FRANCE achieves revenue of 272.6 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +38.3%. Vs 2023: +3%. After deducting consumption (7.1 M€), gross margin stands at 265.5 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -8.8 M€, representing -3.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -29.9 M€ (-11.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

272 592 111 €

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

265 535 657 €

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

-8 842 089 €

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

-14 507 360 €

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

-29 929 533 €

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

-3.2%

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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 -179%. 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 -29%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-179.173%

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

-29.096%

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

-7.527%

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

-5.104

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

76.3%

Solvency indicators evolution
CP RESORTS EXPLOITATION FRANCE

Sector positioning

Debt ratio
-179.17 2024
2022
2023
2024
Q1: -3.79
Med: 0.16
Q3: 69.98
Excellent -17 pts over 3 years

In 2024, the debt ratio of CP RESORTS EXPLOITATION F... (-179.17) 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
-29.1% 2024
2022
2023
2024
Q1: 0.0%
Med: 9.22%
Q3: 47.63%
Average

In 2024, the financial autonomy of CP RESORTS EXPLOITATION F... (-29.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-5.1 years 2024
2022
2023
2024
Q1: -0.19 years
Med: 0.0 years
Q3: 2.6 years
Excellent -31 pts over 3 years

In 2024, the repayment capacity of CP RESORTS EXPLOITATION F... (-5.10) 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 41.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

41.411

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

-149.186

Liquidity indicators evolution
CP RESORTS EXPLOITATION FRANCE

Sector positioning

Liquidity ratio
41.41 2024
2022
2023
2024
Q1: 33.0
Med: 119.82
Q3: 327.59
Average

In 2024, the liquidity ratio of CP RESORTS EXPLOITATION F... (41.41) 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
-149.19x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.06x
Watch -50 pts over 3 years

In 2024, the interest coverage of CP RESORTS EXPLOITATION F... (-149.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 131 days. Excellent situation: suppliers finance 109 days of the operating cycle (retail model). Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 31 days of revenue, i.e. 23.1 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

23 104 907 €

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

22 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

131 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

9 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

31 j

WCR and payment terms evolution
CP RESORTS EXPLOITATION FRANCE

Positioning of CP RESORTS EXPLOITATION FRANCE 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 CP RESORTS EXPLOITATION FRANCE is estimated at 203 770 186 € (range 139 137 158€ - 370 848 392€). 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
139137k€ 203770k€ 370848k€
203 770 186 € Range: 139 137 158€ - 370 848 392€
NAF 5 all-time

Valuation method used

Revenue Multiple
272 592 111 € × 0.75x = 203 770 186 €
Range: 139 137 159€ - 370 848 393€

Only this financial indicator is available for this company.

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 CP RESORTS EXPLOITATION FRANCE 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 CP RESORTS EXPLOITATION FRANCE

What is the revenue of CP RESORTS EXPLOITATION FRANCE ?

The revenue of CP RESORTS EXPLOITATION FRANCE in 2024 is 272.6 M€.

Is CP RESORTS EXPLOITATION FRANCE profitable?

CP RESORTS EXPLOITATION FRANCE recorded a net loss in 2024.

Where is the headquarters of CP RESORTS EXPLOITATION FRANCE ?

The headquarters of CP RESORTS EXPLOITATION FRANCE is located in PARIS (75019), in the department Paris.

Where to find the tax return of CP RESORTS EXPLOITATION FRANCE ?

The tax return of CP RESORTS EXPLOITATION FRANCE 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 CP RESORTS EXPLOITATION FRANCE operate?

CP RESORTS EXPLOITATION FRANCE 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.