HOTELIERE DE LA PLAGE DU HELLEUX : revenue, balance sheet and financial ratios

In 2025, HOTELIERE DE LA PLAGE DU HELLEUX achieves revenue of 747 k€. Revenue is growing positively over 12 years (CAGR: +1.8%). Vs 2024, growth of +11% (674 k€ -> 747 k€). After deducting consumption (0 €), gross margin stands at 747 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 734 k€, representing 98.3% of revenue. Positive scissor effect: EBITDA margin improves by +9.7 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 24 k€, i.e. 3.2% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 10254%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 18.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 55.2% 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 5936.31. 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 47.7x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 618 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 618 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1194 days of revenue, i.e. 2.5 M€ to permanently finance. Notable WCR improvement over the period (-78%), freeing up cash.

Based on 117 transactions of similar company sales in 2025, the value of HOTELIERE DE LA PLAGE DU HELLEUX is estimated at 1 211 742 € (range 745 937€ - 3 411 926€). With an EBITDA of 734 084€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (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.