HOTEL-RESIDENCE LA LAGUNE : revenue, balance sheet and financial ratios

HOTEL-RESIDENCE LA LAGUNE is a French company founded 44 years ago, specialized in the sector Hôtels et hébergement similaire . Based in SAINT-CYPRIEN (66750), this company of category ETI shows in 2024 a revenue of 2.5 M€. 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 - HOTEL-RESIDENCE LA LAGUNE (SIREN 322433822)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 490 239 € 2 293 207 € 2 382 578 € 2 253 174 € 1 708 154 € 1 867 218 € 1 608 227 € 1 898 458 € 1 933 063 €
Net income -29 516 € 8 654 € 95 059 € 276 375 € 372 868 € -215 253 € 63 168 € 215 530 € -108 519 €
EBITDA 336 079 € 149 562 € 660 915 € 759 885 € 451 422 € 330 042 € 273 821 € 269 160 € 280 834 €
Net margin -1.2% 0.4% 4.0% 12.3% 21.8% -11.5% 3.9% 11.4% -5.6%

Revenue and income statement

In 2024, HOTEL-RESIDENCE LA LAGUNE achieves revenue of 2.5 M€. Revenue is growing positively over 9 years (CAGR: +3.2%). Vs 2023: +9%. After deducting consumption (236 k€), gross margin stands at 2.3 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 336 k€, representing 13.5% of revenue. Positive scissor effect: EBITDA margin improves by +7.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -30 k€ (-1.2% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 490 239 €

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

2 254 323 €

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

336 079 €

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

-4 655 €

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

-29 516 €

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

13.5%

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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 188%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 11.1% 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

188.066%

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

32.897%

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

11.093%

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

6.42

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

28.2%

Solvency indicators evolution
HOTEL-RESIDENCE LA LAGUNE

Sector positioning

Debt ratio
188.07 2024
2022
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Average +12 pts over 3 years

In 2024, the debt ratio of HOTEL-RESIDENCE LA LAGUNE (188.07) 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
32.9% 2024
2022
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Good -6 pts over 3 years

In 2024, the financial autonomy of HOTEL-RESIDENCE LA LAGUNE (32.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
6.42 years 2024
2022
2023
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Average +14 pts over 3 years

In 2024, the repayment capacity of HOTEL-RESIDENCE LA LAGUNE (6.42) 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 247.90. 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 15.7x. Operating income very largely covers interest expenses: high safety margin.

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

247.897

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

15.73

Liquidity indicators evolution
HOTEL-RESIDENCE LA LAGUNE

Sector positioning

Liquidity ratio
247.9 2024
2022
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Good +37 pts over 3 years

In 2024, the liquidity ratio of HOTEL-RESIDENCE LA LAGUNE (247.90) 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.

Interest coverage
15.73x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Excellent +12 pts over 3 years

In 2024, the interest coverage of HOTEL-RESIDENCE LA LAGUNE (15.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. The company must finance 15 days of gap between collections and payments. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 31 days of revenue, i.e. 215 k€ to permanently finance. Over 2016-2024, WCR increased by +435%, 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

215 182 €

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

35 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

20 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

1 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

31 j

WCR and payment terms evolution
HOTEL-RESIDENCE LA LAGUNE

Positioning of HOTEL-RESIDENCE LA LAGUNE 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 HOTEL-RESIDENCE LA LAGUNE is estimated at 1 510 271 € (range 486 658€ - 2 890 093€). With an EBITDA of 336 079€, 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
486k€ 1510k€ 2890k€
1 510 271 € Range: 486 658€ - 2 890 093€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
336 079 € × 4.8x
Estimation 1 604 705 €
374 956€ - 2 763 808€
Revenue Multiple 30%
2 490 239 € × 0.54x
Estimation 1 352 883 €
672 830€ - 3 100 569€

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 HOTEL-RESIDENCE LA LAGUNE with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about HOTEL-RESIDENCE LA LAGUNE

What is the revenue of HOTEL-RESIDENCE LA LAGUNE ?

The revenue of HOTEL-RESIDENCE LA LAGUNE in 2024 is 2.5 M€.

Is HOTEL-RESIDENCE LA LAGUNE profitable?

HOTEL-RESIDENCE LA LAGUNE recorded a net loss in 2024.

Where is the headquarters of HOTEL-RESIDENCE LA LAGUNE ?

The headquarters of HOTEL-RESIDENCE LA LAGUNE is located in SAINT-CYPRIEN (66750), in the department Pyrenees-Orientales.

Where to find the tax return of HOTEL-RESIDENCE LA LAGUNE ?

The tax return of HOTEL-RESIDENCE LA LAGUNE 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 HOTEL-RESIDENCE LA LAGUNE operate?

HOTEL-RESIDENCE LA LAGUNE 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.