HOTEL RESTAURANT AU BOEUF ROUGE : revenue, balance sheet and financial ratios

HOTEL RESTAURANT AU BOEUF ROUGE is a French company founded 50 years ago, specialized in the sector Hôtels et hébergement similaire . Based in NIEDERSCHAEFFOLSHEIM (67500), this company of category PME shows in 2021 a revenue of 1.3 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 RESTAURANT AU BOEUF ROUGE (SIREN 305819419)
Indicator 2021 2020 2019 2017 2016
Revenue 1 266 661 € 1 006 740 € 1 654 205 € 1 608 367 € 1 556 554 €
Net income 84 099 € -46 233 € 8 059 € 82 522 € 53 894 €
EBITDA 205 315 € 54 818 € 120 721 € 145 726 € 104 925 €
Net margin 6.6% -4.6% 0.5% 5.1% 3.5%

Revenue and income statement

In 2021, HOTEL RESTAURANT AU BOEUF ROUGE achieves revenue of 1.3 M€. Activity remains stable over the period (CAGR: -4.0%). Vs 2020, growth of +26% (1.0 M€ -> 1.3 M€). After deducting consumption (365 k€), gross margin stands at 902 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 205 k€, representing 16.2% of revenue. Positive scissor effect: EBITDA margin improves by +10.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 84 k€, i.e. 6.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 266 661 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

901 959 €

EBITDA (2021) ?
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

205 315 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

94 251 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

84 099 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.5%

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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 169%. 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 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 13.6% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

168.522%

Financial autonomy (2021) ?
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

32.18%

Cash flow / Revenue (2021) ?
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

13.594%

Repayment capacity (2021) ?
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

5.392

Asset age ratio (2021) ?
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

41.9%

Solvency indicators evolution
HOTEL RESTAURANT AU BOEUF ROUGE

Sector positioning

Debt ratio
168.52 2021
2019
2020
2021
Q1: 0.0
Med: 41.15
Q3: 182.48
Average

In 2021, the debt ratio of HOTEL RESTAURANT AU BOEUF... (168.52) 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
32.18% 2021
2019
2020
2021
Q1: 0.08%
Med: 25.93%
Q3: 55.61%
Good +7 pts over 3 years

In 2021, the financial autonomy of HOTEL RESTAURANT AU BOEUF... (32.2%) 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
5.39 years 2021
2019
2020
2021
Q1: -2.99 years
Med: 0.53 years
Q3: 5.6 years
Average

In 2021, the repayment capacity of HOTEL RESTAURANT AU BOEUF... (5.39) 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 274.75. 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 6.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

274.746

Interest coverage (2021) ?
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

6.101

Liquidity indicators evolution
HOTEL RESTAURANT AU BOEUF ROUGE

Sector positioning

Liquidity ratio
274.75 2021
2019
2020
2021
Q1: 80.04
Med: 181.6
Q3: 371.28
Good +9 pts over 3 years

In 2021, the liquidity ratio of HOTEL RESTAURANT AU BOEUF... (274.75) 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
6.1x 2021
2019
2020
2021
Q1: -0.58x
Med: 0.4x
Q3: 6.81x
Good

In 2021, the interest coverage of HOTEL RESTAURANT AU BOEUF... (6.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. Excellent situation: suppliers finance 69 days of the operating cycle (retail model). Inventory turnover is 55 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 81 days of revenue, i.e. 287 k€ to permanently finance. Over 2016-2021, WCR increased by +35%, requiring additional financing.

Operating WCR (2021) ?
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

286 569 €

Customer credit (2021) ?
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

0 j

Supplier credit (2021) ?
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

69 j

Inventory turnover (2021) ?
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

55 j

WCR in days of revenue (2021) ?
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

81 j

WCR and payment terms evolution
HOTEL RESTAURANT AU BOEUF ROUGE

Positioning of HOTEL RESTAURANT AU BOEUF ROUGE in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 98 transactions of similar company sales in 2021, the value of HOTEL RESTAURANT AU BOEUF ROUGE is estimated at 1 455 764 € (range 998 011€ - 2 233 107€). With an EBITDA of 205 315€, the sector multiple of 8.4x is applied. The price/revenue ratio is 1.20x (premium 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
98 tx
998k€ 1455k€ 2233k€
1 455 764 € Range: 998 011€ - 2 233 107€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
205 315 € × 8.4x
Estimation 1 717 882 €
1 427 484€ - 2 601 139€
Revenue Multiple 30%
1 266 661 € × 1.20x
Estimation 1 526 097 €
763 668€ - 2 409 220€
Net Income Multiple 20%
84 099 € × 8.3x
Estimation 694 973 €
275 848€ - 1 048 856€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 98 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 RESTAURANT AU BOEUF ROUGE with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about HOTEL RESTAURANT AU BOEUF ROUGE

What is the revenue of HOTEL RESTAURANT AU BOEUF ROUGE ?

The revenue of HOTEL RESTAURANT AU BOEUF ROUGE in 2021 is 1.3 M€.

Is HOTEL RESTAURANT AU BOEUF ROUGE profitable?

Yes, HOTEL RESTAURANT AU BOEUF ROUGE generated a net profit of 84 k€ in 2021.

Where is the headquarters of HOTEL RESTAURANT AU BOEUF ROUGE ?

The headquarters of HOTEL RESTAURANT AU BOEUF ROUGE is located in NIEDERSCHAEFFOLSHEIM (67500), in the department Bas-Rhin.

Where to find the tax return of HOTEL RESTAURANT AU BOEUF ROUGE ?

The tax return of HOTEL RESTAURANT AU BOEUF ROUGE 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 RESTAURANT AU BOEUF ROUGE operate?

HOTEL RESTAURANT AU BOEUF ROUGE 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.