SIREN : 485283634
LE BOR is a French company founded 20 years ago, specialized in the sector Hôtels et hébergement similaire . Based in HYERES (83400), this company of category ETI shows in 2024 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 776 900 € | 1 376 626 € | 1 467 109 € | 1 202 867 € | 979 973 € | 925 286 € | 830 363 € | 846 176 € |
| Net income | -106 644 € | 186 279 € | 151 618 € | 308 400 € | 111 162 € | 33 021 € | 10 881 € | 8 775 € |
| EBITDA | 74 970 € | 321 275 € | 276 262 € | 481 863 € | 272 369 € | 156 643 € | 117 972 € | 126 356 € |
| Net margin | -6.0% | 13.5% | 10.3% | 25.6% | 11.3% | 3.6% | 1.3% | 1.0% |
In 2024, LE BOR achieves revenue of 1.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.7%. Vs 2023, growth of +29% (1.4 M€ -> 1.8 M€). After deducting consumption (363 k€), gross margin stands at 1.4 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 75 k€, representing 4.2% of revenue. Warning negative scissor effect: despite revenue change (+29%), EBITDA varies by -77%, reducing margin by 19.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -107 k€ (-6.0% of revenue), which will impact equity.
1 776 900 €
1 414 384 €
74 970 €
-47 633 €
-106 644 €
4.2%
The debt ratio (= Financial debt / Equity x 100) stands at 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 33.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
75.053%
44.712%
1.374%
33.392
45.1%
In 2024, the debt ratio of LE BOR (75.05) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LE BOR (44.7%) 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.
In 2024, the repayment capacity of LE BOR (33.39) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 138.83. 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 42.7x. Operating income very largely covers interest expenses: high safety margin.
138.827
42.697
In 2024, the liquidity ratio of LE BOR (138.83) 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.
In 2024, the interest coverage of LE BOR (42.7x) 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) 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: 36 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-49 days): operations structurally generate cash. Notable WCR improvement over the period (-146%), freeing up cash.
-242 405 €
0 j
36 j
1 j
-49 j
Based on 99 transactions of similar company sales
in 2024,
the value of LE BOR is estimated at
585 732 €
(range 232 312€ - 1 214 980€).
With an EBITDA of 74 970€, 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.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LE BOR with other companies in the same sector:
Voir toutes les statistiques du secteur Hôtels et hébergement similaire
The revenue of LE BOR in 2024 is 1.8 M€.
LE BOR recorded a net loss in 2024.
The headquarters of LE BOR is located in HYERES (83400), in the department Var.
The tax return of LE BOR 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).
LE BOR 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.