ES INDUSTRIE ET HOTEL : revenue, balance sheet and financial ratios

ES INDUSTRIE ET HOTEL is a French company founded 25 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in ARLES (13200), this company of category PME shows in 2024 a revenue of 488 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ES INDUSTRIE ET HOTEL (SIREN 434604716)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 488 472 € 742 273 € 731 073 € 591 069 € 834 309 € 810 654 € N/C 675 440 € 756 532 €
Net income 13 017 343 € -122 192 € -143 226 € 169 526 € 1 170 334 € 955 181 € 496 735 € 851 140 € 65 822 €
EBITDA -499 131 € 39 691 € -49 076 € -190 668 € 122 713 € -169 687 € N/C 97 239 € 195 473 €
Net margin 2664.9% -16.5% -19.6% 28.7% 140.3% 117.8% N/C 126.0% 8.7%

Revenue and income statement

In 2024, ES INDUSTRIE ET HOTEL achieves revenue of 488 k€. Revenue is declining over the period 2016-2024 (CAGR: -5.3%). Significant drop of -34% vs 2023. After deducting consumption (0 €), gross margin stands at 488 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 -499 k€, representing -102.2% of revenue. Warning negative scissor effect: despite revenue change (-34%), EBITDA varies by -1358%, reducing margin by 107.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13.0 M€, i.e. 2664.9% 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

488 472 €

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

488 472 €

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

-499 131 €

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

-517 183 €

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

13 017 343 €

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

-100.9%

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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 13%. 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 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

13.363%

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

86.183%

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

-121.96%

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

-4.596

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

88.3%

Solvency indicators evolution
ES INDUSTRIE ET HOTEL

Sector positioning

Debt ratio
13.36 2024
2022
2023
2024
Q1: 0.0
Med: 4.0
Q3: 41.75
Average -19 pts over 3 years

In 2024, the debt ratio of ES INDUSTRIE ET HOTEL (13.36) 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
86.18% 2024
2022
2023
2024
Q1: 4.27%
Med: 38.89%
Q3: 76.46%
Excellent +18 pts over 3 years

In 2024, the financial autonomy of ES INDUSTRIE ET HOTEL (86.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-4.6 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Excellent

In 2024, the repayment capacity of ES INDUSTRIE ET HOTEL (-4.60) 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 2238.99. 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

2238.989

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

-24.43

Liquidity indicators evolution
ES INDUSTRIE ET HOTEL

Sector positioning

Liquidity ratio
2238.99 2024
2022
2023
2024
Q1: 138.89
Med: 313.79
Q3: 966.61
Excellent

In 2024, the liquidity ratio of ES INDUSTRIE ET HOTEL (2238.99) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-24.43x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.27x
Average

In 2024, the interest coverage of ES INDUSTRIE ET HOTEL (-24.4x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Overall, WCR represents 1518 days of revenue, i.e. 2.1 M€ to permanently finance. Notable WCR improvement over the period (-32%), 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

2 059 247 €

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

31 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

70 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

1518 j

WCR and payment terms evolution
ES INDUSTRIE ET HOTEL

Positioning of ES INDUSTRIE ET HOTEL in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of ES INDUSTRIE ET HOTEL is estimated at 36 253 795 € (range 13 728 113€ - 90 483 639€). The price/revenue ratio is 0.66x (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.

Estimated enterprise value 2024
69 tx
13728k€ 36253k€ 90483k€
36 253 795 € Range: 13 728 113€ - 90 483 639€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
488 472 € × 0.66x
Estimation 321 854 €
187 310€ - 355 893€
Net Income Multiple 20%
13 017 343 € × 6.9x
Estimation 90 151 707 €
34 039 319€ - 225 675 258€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare ES INDUSTRIE ET HOTEL with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about ES INDUSTRIE ET HOTEL

What is the revenue of ES INDUSTRIE ET HOTEL ?

The revenue of ES INDUSTRIE ET HOTEL in 2024 is 488 k€.

Is ES INDUSTRIE ET HOTEL profitable?

Yes, ES INDUSTRIE ET HOTEL generated a net profit of 13.0 M€ in 2024.

Where is the headquarters of ES INDUSTRIE ET HOTEL ?

The headquarters of ES INDUSTRIE ET HOTEL is located in ARLES (13200), in the department Bouches-du-Rhone.

Where to find the tax return of ES INDUSTRIE ET HOTEL ?

The tax return of ES INDUSTRIE ET HOTEL 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 ES INDUSTRIE ET HOTEL operate?

ES INDUSTRIE ET HOTEL operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.