HOTEL PARIS BELLEVILLE : revenue, balance sheet and financial ratios

In 2025, HOTEL PARIS BELLEVILLE achieves revenue of 962 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Slight decline of -6% vs 2024. After deducting consumption (0 €), gross margin stands at 962 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 309 k€, representing 32.1% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -27%, reducing margin by 9.4 pts. This reflects costs rising faster than 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 130 k€, i.e. 13.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 87%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 26.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 2.1x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 73 days of the operating cycle (retail model). WCR is negative (-17 days): operations structurally generate cash. Notable WCR improvement over the period (-192%), freeing up cash.

Based on 114 transactions of similar company sales in 2025, the value of HOTEL PARIS BELLEVILLE is estimated at 1 023 084 € (range 367 463€ - 1 925 959€). With an EBITDA of 309 205€, the sector multiple of 4.9x is applied. The price/revenue ratio is 0.43x (conservative valuation). 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.