Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 1987-02-20 (39 years)Status: ActiveBusiness sector: Hôtels et hébergement similaire Location: LYON (69005), Rhone
LA COUR DES LOGES : revenue, balance sheet and financial ratios
LA COUR DES LOGES is a French company
founded 39 years ago,
specialized in the sector Hôtels et hébergement similaire .
Based in LYON (69005),
this company of category PME
shows in 2024 a revenue of 984 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LA COUR DES LOGES (SIREN 340303544)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
984 476 €
1 147 226 €
556 568 €
600 000 €
2 335 044 €
N/C
7 674 863 €
7 511 404 €
7 302 209 €
Net income
-52 361 €
287 556 €
-229 142 €
-179 988 €
-224 501 €
129 313 €
231 844 €
87 890 €
149 366 €
EBITDA
-1 421 831 €
422 285 €
-94 776 €
-91 030 €
-186 271 €
N/C
411 483 €
210 839 €
212 137 €
Net margin
-5.3%
25.1%
-41.2%
-30.0%
-9.6%
N/C
3.0%
1.2%
2.0%
Revenue and income statement
In 2024, LA COUR DES LOGES achieves revenue of 984 k€. Revenue is declining over the period 2016-2024 (CAGR: -22.2%). Significant drop of -14% vs 2023. After deducting consumption (0 €), gross margin stands at 984 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 -1.4 M€, representing -144.4% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -437%, reducing margin by 181.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -52 k€ (-5.3% 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
984 476 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
984 476 €
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
-1 421 831 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
1 469 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-52 361 €
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
-144.4%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
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
187.719%
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
15.648%
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
-144.425%
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
-1.07
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
46.561
29.619
20.983
16.788
33.337
0.0
174.017
159.946
187.719
Financial autonomy
39.331
43.776
45.357
44.97
55.933
49.081
32.746
36.878
15.648
Repayment capacity
2.652
1.868
0.874
None
-1.803
0.0
-5.137
3.267
-1.07
Cash flow / Revenue
2.595%
2.464%
4.099%
None%
-7.794%
-15.684%
-34.996%
36.809%
-144.425%
Sector positioning
Debt ratio
187.722024
2022
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Average
In 2024, the debt ratio of LA COUR DES LOGES (187.72) 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
15.65%2024
2022
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Average-16 pts over 3 years
In 2024, the financial autonomy of LA COUR DES LOGES (15.7%) 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
-1.07 years2024
2022
2023
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Excellent
In 2024, the repayment capacity of LA COUR DES LOGES (-1.07) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 149.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
149.612
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
0.0
Liquidity indicators evolution LA COUR DES LOGES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
97.351
98.577
102.261
97.015
82.362
42.559
418.975
1371.339
149.612
Interest coverage
6.749
4.887
1.743
None
-2.224
0.0
0.0
0.0
0.0
Sector positioning
Liquidity ratio
149.612024
2022
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Average-27 pts over 3 years
In 2024, the liquidity ratio of LA COUR DES LOGES (149.61) 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
0.0x2024
2022
2023
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Average
In 2024, the interest coverage of LA COUR DES LOGES (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 1054 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 325 days. The gap of 729 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 1356 days of revenue, i.e. 3.7 M€ to permanently finance. Over 2016-2024, WCR increased by +2172%, 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
3 707 015 €
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
1054 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
325 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
1356 j
WCR and payment terms evolution LA COUR DES LOGES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
163 131 €
280 476 €
206 761 €
0 €
84 599 €
-582 378 €
33 216 €
952 163 €
3 707 015 €
Inventory turnover (days)
8
9
9
0
0
0
0
0
0
Customer payment term (days)
6
3
2
0
21
48
0
205
1054
Supplier payment term (days)
30
26
25
0
50
12
50
40
325
Positioning of LA COUR DES LOGES 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 LA COUR DES LOGES is estimated at
534 840 €
(range 265 992€ - 1 225 760€).
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 value2024
99 tx
265k€534k€1225k€
534 840 €Range: 265 992€ - 1 225 760€
NAF 5 année 2024
Valuation method used
Revenue Multiple
984 476 €
×
0.54x
=534 841 €
Range: 265 993€ - 1 225 760€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 LA COUR DES LOGES with other companies in the same sector:
Frequently asked questions about LA COUR DES LOGES
What is the revenue of LA COUR DES LOGES ?
The revenue of LA COUR DES LOGES in 2024 is 984 k€.
Is LA COUR DES LOGES profitable?
LA COUR DES LOGES recorded a net loss in 2024.
Where is the headquarters of LA COUR DES LOGES ?
The headquarters of LA COUR DES LOGES is located in LYON (69005), in the department Rhone.
Where to find the tax return of LA COUR DES LOGES ?
The tax return of LA COUR DES LOGES 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 LA COUR DES LOGES operate?
LA COUR DES LOGES 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.
Item evolution
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