GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES : revenue, balance sheet and financial ratios

GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES is a French company founded 26 years ago, specialized in the sector Hôtels et hébergement similaire . Based in CANNES (06400), this company of category PME shows in 2024 a revenue of 149 k€. 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 - GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES (SIREN 430414771)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016 2015
Revenue 148 961 € 1 219 422 € 1 292 116 € 543 143 € 1 132 571 € 336 985 € 1 184 741 € 1 186 608 € 1 185 745 €
Net income 1 227 625 € -23 893 € -359 989 € -92 032 € 4 530 € -353 566 € 46 680 € 70 477 € 174 468 €
EBITDA -541 802 € 64 763 € -343 578 € -35 623 € 81 931 € -393 084 € 132 163 € 73 713 € -111 383 €
Net margin 824.1% -2.0% -27.9% -16.9% 0.4% -104.9% 3.9% 5.9% 14.7%

Revenue and income statement

In 2024, GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES achieves revenue of 149 k€. Revenue is declining over the period 2015-2024 (CAGR: -20.6%). Significant drop of -88% vs 2023. After deducting consumption (44 k€), gross margin stands at 105 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -542 k€, representing -363.7% of revenue. Warning negative scissor effect: despite revenue change (-88%), EBITDA varies by -937%, reducing margin by 369.0 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 1.2 M€, i.e. 824.1% 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

148 961 €

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

104 541 €

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

-541 802 €

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

-525 884 €

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

1 227 625 €

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

-337.5%

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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 13%. 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

68.316%

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

13.09%

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

-878.84%

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

-0.296

Solvency indicators evolution
GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES

Sector positioning

Debt ratio
68.32 2024
2022
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Average +34 pts over 3 years

In 2024, the debt ratio of GESTIONS ET PARTICIPATION... (68.32) 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
13.09% 2024
2022
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Average +10 pts over 3 years

In 2024, the financial autonomy of GESTIONS ET PARTICIPATION... (13.1%) 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
-0.3 years 2024
2022
2023
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Excellent

In 2024, the repayment capacity of GESTIONS ET PARTICIPATION... (-0.30) 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 130.35. 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

130.346

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

-78.942

Liquidity indicators evolution
GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES

Sector positioning

Liquidity ratio
130.35 2024
2022
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Average +18 pts over 3 years

In 2024, the liquidity ratio of GESTIONS ET PARTICIPATION... (130.35) 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
-78.94x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Average

In 2024, the interest coverage of GESTIONS ET PARTICIPATION... (-78.9x) 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: 2018 days. Excellent situation: suppliers finance 1987 days of the operating cycle (retail model). Overall, WCR represents 11533 days of revenue, i.e. 4.8 M€ to permanently finance. Over 2015-2024, WCR increased by +4106%, requiring additional financing.

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

4 772 307 €

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

2018 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

11533 j

WCR and payment terms evolution
GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES

Positioning of GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 99 transactions of similar company sales in 2024, the value of GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES is estimated at 2 059 316 € (range 1 075 080€ - 4 542 527€). 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.

Estimated enterprise value 2024
99 tx
1075k€ 2059k€ 4542k€
2 059 316 € Range: 1 075 080€ - 4 542 527€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
148 961 € × 0.54x
Estimation 80 927 €
40 247€ - 185 470€
Net Income Multiple 20%
1 227 625 € × 4.1x
Estimation 5 026 901 €
2 627 330€ - 11 078 115€

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Hôtels et hébergement similaire )

Compare GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES

What is the revenue of GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES ?

The revenue of GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES in 2024 is 149 k€.

Is GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES profitable?

Yes, GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES generated a net profit of 1.2 M€ in 2024.

Where is the headquarters of GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES ?

The headquarters of GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES is located in CANNES (06400), in the department Alpes-Maritimes.

Where to find the tax return of GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES ?

The tax return of GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES 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 GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES operate?

GESTIONS ET PARTICIPATIONS HOTELIERES ET FINANCIERES 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.