SIREN : 478856990
ELA is a French company founded 21 years ago, specialized in the sector Hôtels et hébergement similaire . Based in BRISSAC LOIRE AUBANCE (49250), this company of category PME shows in 2024 a revenue of 171 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 171 228 € | 192 953 € | 163 274 € | 108 142 € | 111 104 € | 141 385 € | 144 794 € | 148 758 € |
| Net income | 12 054 € | 28 099 € | 10 964 € | 22 588 € | -25 912 € | -14 726 € | -7 683 € | 1 986 € |
| EBITDA | 14 194 € | 30 253 € | 13 898 € | -38 199 € | -31 216 € | -9 892 € | -3 251 € | 4 839 € |
| Net margin | 7.0% | 14.6% | 6.7% | 20.9% | -23.3% | -10.4% | -5.3% | 1.3% |
In 2024, ELA achieves revenue of 171 k€. Revenue is growing positively over 8 years (CAGR: +1.8%). Significant drop of -11% vs 2023. After deducting consumption (23 k€), gross margin stands at 148 k€, i.e. a rate of 87%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 8.3% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -53%, reducing margin by 7.4 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 7.0% of revenue. This profit can be retained or distributed to shareholders.
171 228 €
148 443 €
14 194 €
12 313 €
12 054 €
8.3%
The debt ratio (= Financial debt / Equity x 100) stands at 7%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
7.044%
5.904%
11.979%
0.808
7.2%
In 2024, the debt ratio of ELA (7.04) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of ELA (5.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of ELA (0.81) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 161.51. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.
161.514
1.825
In 2024, the liquidity ratio of ELA (161.51) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of ELA (1.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-32 days): operations structurally generate cash. Over 2016-2024, WCR increased by +72%, requiring additional financing.
-15 255 €
10 j
43 j
4 j
-32 j
Based on 99 transactions of similar company sales
in 2024,
the value of ELA is estimated at
71 665 €
(range 26 956€ - 144 076€).
With an EBITDA of 14 194€, 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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 99 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare ELA with other companies in the same sector:
Voir toutes les statistiques du secteur Hôtels et hébergement similaire
The revenue of ELA in 2024 is 171 k€.
Yes, ELA generated a net profit of 12 k€ in 2024.
The headquarters of ELA is located in BRISSAC LOIRE AUBANCE (49250), in the department Maine-et-Loire.
The tax return of ELA 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).
ELA operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.