MANAGEMENT PLUS HOTELS LIMITED : revenue, balance sheet and financial ratios

MANAGEMENT PLUS HOTELS LIMITED is a French company founded 16 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. this company of category PME shows in 2023 a revenue of 941 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - MANAGEMENT PLUS HOTELS LIMITED (SIREN 514867092)
Indicator 2023 2022
Revenue 941 017 € 686 885 €
Net income 21 830 € 47 757 €
EBITDA 25 700 € 55 079 €
Net margin 2.3% 7.0%

Revenue and income statement

In 2023, MANAGEMENT PLUS HOTELS LIMITED achieves revenue of 941 k€. Vs 2022, growth of +37% (687 k€ -> 941 k€). After deducting consumption (0 €), gross margin stands at 941 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 26 k€, representing 2.7% of revenue. Warning negative scissor effect: despite revenue change (+37%), EBITDA varies by -53%, reducing margin by 5.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

941 017 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

941 017 €

EBITDA (2023) ?
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

25 700 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

22 200 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

21 830 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.7%

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Chart evolution

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

66.07%

Financial autonomy (2023) ?
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

4.288%

Cash flow / Revenue (2023) ?
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

2.606%

Repayment capacity (2023) ?
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

0.086

Asset age ratio (2023) ?
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

40.1%

Solvency indicators evolution
MANAGEMENT PLUS HOTELS LIMITED

Sector positioning

Debt ratio
66.07 2023
2022
2023
Q1: 0.0
Med: 4.57
Q3: 46.63
Average +30 pts over 2 years

In 2023, the debt ratio of MANAGEMENT PLUS HOTELS LI... (66.07) 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
4.29% 2023
2022
2023
Q1: 4.34%
Med: 38.51%
Q3: 74.89%
Average

In 2023, the financial autonomy of MANAGEMENT PLUS HOTELS LI... (4.3%) 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
0.09 years 2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average

In 2023, the repayment capacity of MANAGEMENT PLUS HOTELS LI... (0.09) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 67.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

67.315

Interest coverage (2023) ?
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
MANAGEMENT PLUS HOTELS LIMITED

Sector positioning

Liquidity ratio
67.31 2023
2022
2023
Q1: 139.84
Med: 306.31
Q3: 899.92
Average

In 2023, the liquidity ratio of MANAGEMENT PLUS HOTELS LI... (67.31) 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 2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Average -50 pts over 2 years

In 2023, the interest coverage of MANAGEMENT PLUS HOTELS LI... (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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 140 days. Excellent situation: suppliers finance 133 days of the operating cycle (retail model). Overall, WCR represents 38 days of revenue, i.e. 100 k€ to permanently finance.

Operating WCR (2023) ?
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

99 861 €

Customer credit (2023) ?
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

7 j

Supplier credit (2023) ?
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

140 j

Inventory turnover (2023) ?
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 (2023) ?
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

38 j

WCR and payment terms evolution
MANAGEMENT PLUS HOTELS LIMITED

Positioning of MANAGEMENT PLUS HOTELS LIMITED in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of MANAGEMENT PLUS HOTELS LIMITED is estimated at 259 697 € (range 101 426€ - 432 612€). With an EBITDA of 25 700€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.63x (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 2023
66 tx
101k€ 259k€ 432k€
259 697 € Range: 101 426€ - 432 612€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
25 700 € × 4.0x
Estimation 101 741 €
18 860€ - 149 133€
Revenue Multiple 30%
941 017 € × 0.63x
Estimation 595 051 €
256 719€ - 932 584€
Net Income Multiple 20%
21 830 € × 6.9x
Estimation 151 559 €
74 903€ - 391 356€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 (Conseil pour les affaires et autres conseils de gestion)

Compare MANAGEMENT PLUS HOTELS LIMITED with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about MANAGEMENT PLUS HOTELS LIMITED

What is the revenue of MANAGEMENT PLUS HOTELS LIMITED ?

The revenue of MANAGEMENT PLUS HOTELS LIMITED in 2023 is 941 k€.

Is MANAGEMENT PLUS HOTELS LIMITED profitable?

Yes, MANAGEMENT PLUS HOTELS LIMITED generated a net profit of 22 k€ in 2023.

Where is the headquarters of MANAGEMENT PLUS HOTELS LIMITED ?

The headquarters of MANAGEMENT PLUS HOTELS LIMITED is located in address not disclosed (BR3 1DZ).

Where to find the tax return of MANAGEMENT PLUS HOTELS LIMITED ?

The tax return of MANAGEMENT PLUS HOTELS LIMITED 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 MANAGEMENT PLUS HOTELS LIMITED operate?

MANAGEMENT PLUS HOTELS LIMITED operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.