HOTESSES DE FRANCE : revenue, balance sheet and financial ratios

HOTESSES DE FRANCE is a French company founded 52 years ago, specialized in the sector Organisation de foires, salons professionnels et congrès. Based in PARIS (75002), this company of category PME shows in 2024 a revenue of 1.4 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 - HOTESSES DE FRANCE (SIREN 300203460)
Indicator 2024 2019 2018 2016
Revenue 1 364 624 € N/C 1 080 751 € 989 310 €
Net income 67 872 € 66 618 € 88 316 € 38 184 €
EBITDA 165 308 € N/C 139 506 € 107 435 €
Net margin 5.0% N/C 8.2% 3.9%

Revenue and income statement

In 2024, HOTESSES DE FRANCE achieves revenue of 1.4 M€. Revenue is growing positively over 4 years (CAGR: +4.1%). After deducting consumption (0 €), gross margin stands at 1.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 165 k€, representing 12.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 68 k€, i.e. 5.0% 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

1 364 624 €

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

1 364 624 €

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

165 308 €

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

100 421 €

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

67 872 €

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

12.1%

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. 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 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

30.72%

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

26.931%

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

4.707%

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

0.557

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

24.6%

Solvency indicators evolution
HOTESSES DE FRANCE

Sector positioning

Debt ratio
30.72 2024
2018
2019
2024
Q1: 0.0
Med: 6.15
Q3: 41.32
Average

In 2024, the debt ratio of HOTESSES DE FRANCE (30.72) 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
26.93% 2024
2018
2019
2024
Q1: 3.99%
Med: 27.87%
Q3: 55.09%
Average

In 2024, the financial autonomy of HOTESSES DE FRANCE (26.9%) 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
0.56 years 2024
2018
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.67 years
Average

In 2024, the repayment capacity of HOTESSES DE FRANCE (0.56) 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 135.77. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

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

135.771

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

0.465

Liquidity indicators evolution
HOTESSES DE FRANCE

Sector positioning

Liquidity ratio
135.77 2024
2018
2019
2024
Q1: 121.4
Med: 202.74
Q3: 381.14
Average

In 2024, the liquidity ratio of HOTESSES DE FRANCE (135.77) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.47x 2024
2018
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Good +13 pts over 2 years

In 2024, the interest coverage of HOTESSES DE FRANCE (0.5x) 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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. The company must finance 11 days of gap between collections and payments. Overall, WCR represents 35 days of revenue, i.e. 134 k€ to permanently finance.

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

133 774 €

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

68 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

57 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

0 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

35 j

WCR and payment terms evolution
HOTESSES DE FRANCE

Positioning of HOTESSES DE FRANCE in its sector

Comparison with sector Organisation de foires, salons professionnels et congrès

Valuation estimate

Based on 63 transactions of similar company sales (all years), the value of HOTESSES DE FRANCE is estimated at 431 692 € (range 182 700€ - 1 111 519€). With an EBITDA of 165 308€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.68x (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
63 tx
182k€ 431k€ 1111k€
431 692 € Range: 182 700€ - 1 111 519€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
165 308 € × 1.6x
Estimation 258 220 €
122 520€ - 1 022 053€
Revenue Multiple 30%
1 364 624 € × 0.68x
Estimation 928 484 €
353 920€ - 1 726 156€
Net Income Multiple 20%
67 872 € × 1.8x
Estimation 120 186 €
76 321€ - 413 233€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Organisation de foires, salons professionnels et congrès)

Compare HOTESSES DE FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Organisation de foires, salons professionnels et congrès

Frequently asked questions about HOTESSES DE FRANCE

What is the revenue of HOTESSES DE FRANCE ?

The revenue of HOTESSES DE FRANCE in 2024 is 1.4 M€.

Is HOTESSES DE FRANCE profitable?

Yes, HOTESSES DE FRANCE generated a net profit of 68 k€ in 2024.

Where is the headquarters of HOTESSES DE FRANCE ?

The headquarters of HOTESSES DE FRANCE is located in PARIS (75002), in the department Paris.

Where to find the tax return of HOTESSES DE FRANCE ?

The tax return of HOTESSES DE FRANCE 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 HOTESSES DE FRANCE operate?

HOTESSES DE FRANCE operates in the sector Organisation de foires, salons professionnels et congrès (NAF code 82.30Z). See the 'Sector positioning' section above to compare the company with its competitors.