LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) : revenue, balance sheet and financial ratios

LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) is a French company founded 6 years ago, specialized in the sector Hôtels et hébergement similaire . Based in EVIAN-LES-BAINS (74500), this company of category PME shows in 2024 a revenue of 564 k€. 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 - LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) (SIREN 853415032)
Indicator 2024 2023 2022 2021 2020
Revenue 563 707 € 557 487 € 434 740 € 423 663 € 416 667 €
Net income 13 810 € 67 614 € -64 999 € 6 697 € -98 155 €
EBITDA 76 117 € 99 438 € -179 € 43 817 € -1 007 €
Net margin 2.4% 12.1% -15.0% 1.6% -23.6%

Revenue and income statement

In 2024, LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) achieves revenue of 564 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.8%. Vs 2023: +1%. After deducting consumption (12 k€), gross margin stands at 551 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 76 k€, representing 13.5% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -23%, reducing margin by 4.3 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 2.4% 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

563 707 €

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

551 429 €

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

76 117 €

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

13 864 €

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

13 810 €

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

13.5%

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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 -6%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -137%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.1% 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

-5.552%

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

-136.825%

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

2.135%

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

0.342

Solvency indicators evolution
LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA)

Sector positioning

Debt ratio
-5.55 2024
2022
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Excellent

In 2024, the debt ratio of LES ACADEMIES AIXOISES SO... (-5.55) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-136.82% 2024
2022
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Average

In 2024, the financial autonomy of LES ACADEMIES AIXOISES SO... (-136.8%) 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
0.34 years 2024
2022
2023
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Good +13 pts over 3 years

In 2024, the repayment capacity of LES ACADEMIES AIXOISES SO... (0.34) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 24.46. 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

24.464

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
LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA)

Sector positioning

Liquidity ratio
24.46 2024
2022
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Average

In 2024, the liquidity ratio of LES ACADEMIES AIXOISES SO... (24.46) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Average

In 2024, the interest coverage of LES ACADEMIES AIXOISES SO... (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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Excellent situation: suppliers finance 66 days of the operating cycle (retail model). Overall, WCR represents 24 days of revenue, i.e. 38 k€ to permanently finance. Over 2020-2024, WCR increased by +25%, 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

37 673 €

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

1 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

67 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

24 j

WCR and payment terms evolution
LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA)

Positioning of LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) 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 LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) is estimated at 284 905 € (range 94 064€ - 548 465€). With an EBITDA of 76 117€, 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.

Estimated enterprise value 2024
99 tx
94k€ 284k€ 548k€
284 905 € Range: 94 064€ - 548 465€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
76 117 € × 4.8x
Estimation 363 442 €
84 922€ - 625 962€
Revenue Multiple 30%
563 707 € × 0.54x
Estimation 306 248 €
152 306€ - 701 865€
Net Income Multiple 20%
13 810 € × 4.1x
Estimation 56 549 €
29 556€ - 124 622€

Valuation evolution

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 LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA)

What is the revenue of LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) ?

The revenue of LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) in 2024 is 564 k€.

Is LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) profitable?

Yes, LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) generated a net profit of 14 k€ in 2024.

Where is the headquarters of LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) ?

The headquarters of LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) is located in EVIAN-LES-BAINS (74500), in the department Haute-Savoie.

Where to find the tax return of LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) ?

The tax return of LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) 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 LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) operate?

LES ACADEMIES AIXOISES SOCIETE D'EXPLOITATION DE LA RESIDENCE (SERAA) 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.