HOSTELLERIE CEDRE & SPA BEAUNE : revenue, balance sheet and financial ratios

HOSTELLERIE CEDRE & SPA BEAUNE is a French company founded 7 years ago, specialized in the sector Hôtels et hébergement similaire . Based in BEAUNE (21200), this company of category PME shows in 2024 a revenue of 7.0 M€. 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

Financial history - HOSTELLERIE CEDRE & SPA BEAUNE (SIREN 847498169)
Indicator 2024 2023 2021 2020 2019
Revenue 6 962 198 € 6 961 450 € 4 099 785 € 2 264 753 € N/C
Net income 1 013 668 € 1 021 563 € 553 970 € -306 098 € 155 210 €
EBITDA 1 458 537 € 1 524 359 € 1 383 596 € 235 868 € -44 789 €
Net margin 14.6% 14.7% 13.5% -13.5% N/C

Revenue and income statement

In 2024, HOSTELLERIE CEDRE & SPA BEAUNE achieves revenue of 7.0 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +32.4%. Vs 2023: +0%. After deducting consumption (812 k€), gross margin stands at 6.2 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 20.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.0 M€, i.e. 14.6% 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

6 962 198 €

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

6 150 652 €

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

1 458 537 €

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

1 211 820 €

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

1 013 668 €

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

20.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 122%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

122.291%

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

16.642%

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

18.067%

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

2.011

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

54.7%

Solvency indicators evolution
HOSTELLERIE CEDRE & SPA BEAUNE

Sector positioning

Debt ratio
122.29 2024
2021
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Average

In 2024, the debt ratio of HOSTELLERIE CEDRE & SPA B... (122.29) 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
16.64% 2024
2021
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Average

In 2024, the financial autonomy of HOSTELLERIE CEDRE & SPA B... (16.6%) 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
2.01 years 2024
2021
2023
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Average -17 pts over 3 years

In 2024, the repayment capacity of HOSTELLERIE CEDRE & SPA B... (2.01) 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 521.76. 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 3.1x. Financial charges are adequately covered by operations.

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

521.758

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

3.056

Liquidity indicators evolution
HOSTELLERIE CEDRE & SPA BEAUNE

Sector positioning

Liquidity ratio
521.76 2024
2021
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Excellent +13 pts over 3 years

In 2024, the liquidity ratio of HOSTELLERIE CEDRE & SPA B... (521.76) 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
3.06x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Good -21 pts over 3 years

In 2024, the interest coverage of HOSTELLERIE CEDRE & SPA B... (3.1x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-221 days): operations structurally generate 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

-4 264 625 €

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

5 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

46 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

20 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

-221 j

WCR and payment terms evolution
HOSTELLERIE CEDRE & SPA BEAUNE

Positioning of HOSTELLERIE CEDRE & SPA BEAUNE 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 HOSTELLERIE CEDRE & SPA BEAUNE is estimated at 5 446 972 € (range 1 811 841€ - 10 427 312€). With an EBITDA of 1 458 537€, 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.

Estimated enterprise value 2024
99 tx
1811k€ 5446k€ 10427k€
5 446 972 € Range: 1 811 841€ - 10 427 312€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 458 537 € × 4.8x
Estimation 6 964 200 €
1 627 256€ - 11 994 548€
Revenue Multiple 30%
6 962 198 € × 0.54x
Estimation 3 782 385 €
1 881 095€ - 8 668 555€
Net Income Multiple 20%
1 013 668 € × 4.1x
Estimation 4 150 786 €
2 169 425€ - 9 147 362€

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 HOSTELLERIE CEDRE & SPA BEAUNE with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about HOSTELLERIE CEDRE & SPA BEAUNE

What is the revenue of HOSTELLERIE CEDRE & SPA BEAUNE ?

The revenue of HOSTELLERIE CEDRE & SPA BEAUNE in 2024 is 7.0 M€.

Is HOSTELLERIE CEDRE & SPA BEAUNE profitable?

Yes, HOSTELLERIE CEDRE & SPA BEAUNE generated a net profit of 1.0 M€ in 2024.

Where is the headquarters of HOSTELLERIE CEDRE & SPA BEAUNE ?

The headquarters of HOSTELLERIE CEDRE & SPA BEAUNE is located in BEAUNE (21200), in the department Cote-d'Or.

Where to find the tax return of HOSTELLERIE CEDRE & SPA BEAUNE ?

The tax return of HOSTELLERIE CEDRE & SPA BEAUNE 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 HOSTELLERIE CEDRE & SPA BEAUNE operate?

HOSTELLERIE CEDRE & SPA BEAUNE 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.