LEZENNES CAMBRAI INVEST HOTELS : revenue, balance sheet and financial ratios

LEZENNES CAMBRAI INVEST HOTELS is a French company founded 31 years ago, specialized in the sector Hôtels et hébergement similaire . Based in PARIS (75008), this company of category ETI shows in 2024 a revenue of 569 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 - LEZENNES CAMBRAI INVEST HOTELS (SIREN 399227222)
Indicator 2024 2023 2020 2019 2017 2016
Revenue 568 542 € 719 112 € 468 190 € 668 407 € 851 399 € 1 041 030 €
Net income -114 753 € 41 730 € -29 629 € 14 607 € 371 920 € -119 558 €
EBITDA -90 373 € 93 688 € 50 514 € 67 113 € 125 336 € 138 488 €
Net margin -20.2% 5.8% -6.3% 2.2% 43.7% -11.5%

Revenue and income statement

In 2024, LEZENNES CAMBRAI INVEST HOTELS achieves revenue of 569 k€. Revenue is declining over the period 2016-2024 (CAGR: -7.3%). Significant drop of -21% vs 2023. After deducting consumption (21 k€), gross margin stands at 548 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -90 k€, representing -15.9% of revenue. Warning negative scissor effect: despite revenue change (-21%), EBITDA varies by -196%, reducing margin by 28.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -115 k€ (-20.2% 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

568 542 €

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

547 748 €

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

-90 373 €

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

-96 890 €

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

-114 753 €

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

-15.9%

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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 826%. 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 9%. 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

826.093%

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

9.037%

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

-29.16%

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

-5.031

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

30.8%

Solvency indicators evolution
LEZENNES CAMBRAI INVEST HOTELS

Sector positioning

Debt ratio
826.09 2024
2020
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Average

In 2024, the debt ratio of LEZENNES CAMBRAI INVEST H... (826.09) 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
9.04% 2024
2020
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Average -12 pts over 3 years

In 2024, the financial autonomy of LEZENNES CAMBRAI INVEST H... (9.0%) 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
-5.03 years 2024
2020
2023
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Excellent

In 2024, the repayment capacity of LEZENNES CAMBRAI INVEST H... (-5.03) 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 232.25. 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

232.253

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

-20.1

Liquidity indicators evolution
LEZENNES CAMBRAI INVEST HOTELS

Sector positioning

Liquidity ratio
232.25 2024
2020
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Good +6 pts over 3 years

In 2024, the liquidity ratio of LEZENNES CAMBRAI INVEST H... (232.25) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-20.1x 2024
2020
2023
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Average -50 pts over 3 years

In 2024, the interest coverage of LEZENNES CAMBRAI INVEST H... (-20.1x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 89 days of revenue, i.e. 140 k€ to permanently finance. Over 2016-2024, WCR increased by +398%, 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

140 180 €

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

32 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

2 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

89 j

WCR and payment terms evolution
LEZENNES CAMBRAI INVEST HOTELS

Positioning of LEZENNES CAMBRAI INVEST HOTELS 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 LEZENNES CAMBRAI INVEST HOTELS is estimated at 308 874 € (range 153 612€ - 707 885€). 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
153k€ 308k€ 707k€
308 874 € Range: 153 612€ - 707 885€
NAF 5 année 2024

Valuation method used

Revenue Multiple
568 542 € × 0.54x = 308 874 €
Range: 153 613€ - 707 885€

Only this financial indicator is available for this company.

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 LEZENNES CAMBRAI INVEST HOTELS with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about LEZENNES CAMBRAI INVEST HOTELS

What is the revenue of LEZENNES CAMBRAI INVEST HOTELS ?

The revenue of LEZENNES CAMBRAI INVEST HOTELS in 2024 is 569 k€.

Is LEZENNES CAMBRAI INVEST HOTELS profitable?

LEZENNES CAMBRAI INVEST HOTELS recorded a net loss in 2024.

Where is the headquarters of LEZENNES CAMBRAI INVEST HOTELS ?

The headquarters of LEZENNES CAMBRAI INVEST HOTELS is located in PARIS (75008), in the department Paris.

Where to find the tax return of LEZENNES CAMBRAI INVEST HOTELS ?

The tax return of LEZENNES CAMBRAI INVEST HOTELS 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 LEZENNES CAMBRAI INVEST HOTELS operate?

LEZENNES CAMBRAI INVEST HOTELS 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.