SIREN : 507861623
LE PHARE is a French company founded 17 years ago, specialized in the sector Hôtels et hébergement similaire . Based in CHOREY-LES-BEAUNE (21200), this company of category PME shows in 2023 a revenue of 287 k€. 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 | 2023 | 2022 | 2021 | 2020 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 286 873 € | N/C | N/C | N/C | 1 381 494 € | 1 321 975 € |
| Net income | 41 678 € | 174 765 € | 166 676 € | 3 948 € | 18 484 € | 18 281 € |
| EBITDA | 46 174 € | N/C | N/C | N/C | 128 194 € | 151 473 € |
| Net margin | 14.5% | N/C | N/C | N/C | 1.3% | 1.4% |
In 2023, LE PHARE achieves revenue of 287 k€. Revenue is declining over the period 2016-2023 (CAGR: -19.6%). After deducting consumption (0 €), gross margin stands at 287 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 46 k€, representing 16.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 42 k€, i.e. 14.5% of revenue. This profit can be retained or distributed to shareholders.
286 873 €
286 873 €
46 174 €
45 115 €
41 678 €
16.1%
The debt ratio (= Financial debt / Equity x 100) stands at 101%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 18.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 14.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
101.267%
48.04%
14.822%
18.003
4.3%
In 2023, the debt ratio of LE PHARE (101.27) 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 2023, the financial autonomy of LE PHARE (48.0%) 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 2023, the repayment capacity of LE PHARE (18.00) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 1346.04. 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 40.1x. Operating income very largely covers interest expenses: high safety margin.
1346.037
40.107
In 2023, the liquidity ratio of LE PHARE (1346.04) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2023, the interest coverage of LE PHARE (40.1x) 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: 164 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The gap of 128 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 788 days of revenue, i.e. 628 k€ to permanently finance. Over 2016-2023, WCR increased by +686%, requiring additional financing.
628 097 €
164 j
36 j
0 j
788 j
Based on 108 transactions of similar company sales in 2023, the value of LE PHARE is estimated at 185 634 € (range 73 038€ - 397 483€). With an EBITDA of 46 174€, the sector multiple of 3.7x is applied. The price/revenue ratio is 0.74x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 108 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 PHARE with other companies in the same sector:
Voir toutes les statistiques du secteur Hôtels et hébergement similaire
The revenue of LE PHARE in 2023 is 287 k€.
Yes, LE PHARE generated a net profit of 42 k€ in 2023.
The headquarters of LE PHARE is located in CHOREY-LES-BEAUNE (21200), in the department Cote-d'Or.
The tax return of LE PHARE 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 PHARE 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.