S E M DE LA VILLE DE PORT DE BOUC : revenue, balance sheet and financial ratios

S E M DE LA VILLE DE PORT DE BOUC is a French company founded 28 years ago, specialized in the sector Hôtels et hébergement similaire . Based in PORT-DE-BOUC (13110), this company of category PME shows in 2024 a revenue of 1.2 M€. 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 - S E M DE LA VILLE DE PORT DE BOUC (SIREN 414481085)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 1 162 809 € 1 222 371 € 1 194 087 € 906 536 € 674 276 € 949 840 € 1 004 382 € 1 001 134 €
Net income -139 653 € -65 703 € -15 912 € -5 204 € -51 510 € -26 439 € 83 506 € 63 805 €
EBITDA -58 064 € -44 314 € 40 392 € 3 047 € -15 657 € 8 651 € 146 446 € 151 796 €
Net margin -12.0% -5.4% -1.3% -0.6% -7.6% -2.8% 8.3% 6.4%

Revenue and income statement

In 2024, S E M DE LA VILLE DE PORT DE BOUC achieves revenue of 1.2 M€. Revenue is growing positively over 8 years (CAGR: +1.9%). Slight decline of -5% vs 2023. After deducting consumption (57 k€), gross margin stands at 1.1 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -58 k€, representing -5.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -140 k€ (-12.0% 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

1 162 809 €

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

1 106 210 €

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

-58 064 €

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

-160 559 €

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

-139 653 €

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

-5.0%

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

35.99%

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

54.823%

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

-3.332%

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

-7.919

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

35.9%

Solvency indicators evolution
S E M DE LA VILLE DE PORT DE BOUC

Sector positioning

Debt ratio
35.99 2024
2022
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Average +20 pts over 3 years

In 2024, the debt ratio of S E M DE LA VILLE DE PORT... (35.99) 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
54.82% 2024
2022
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Good

In 2024, the financial autonomy of S E M DE LA VILLE DE PORT... (54.8%) 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.

Repayment capacity
-7.92 years 2024
2022
2023
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Excellent -34 pts over 3 years

In 2024, the repayment capacity of S E M DE LA VILLE DE PORT... (-7.92) 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 265.71. 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

265.708

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

-3.16

Liquidity indicators evolution
S E M DE LA VILLE DE PORT DE BOUC

Sector positioning

Liquidity ratio
265.71 2024
2022
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Good -9 pts over 3 years

In 2024, the liquidity ratio of S E M DE LA VILLE DE PORT... (265.71) 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
-3.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Average -34 pts over 3 years

In 2024, the interest coverage of S E M DE LA VILLE DE PORT... (-3.2x) 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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 36 days of revenue, i.e. 116 k€ to permanently finance.

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

116 153 €

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

21 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

63 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

4 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

36 j

WCR and payment terms evolution
S E M DE LA VILLE DE PORT DE BOUC

Positioning of S E M DE LA VILLE DE PORT DE BOUC 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 S E M DE LA VILLE DE PORT DE BOUC is estimated at 631 724 € (range 314 175€ - 1 447 800€). 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
314k€ 631k€ 1447k€
631 724 € Range: 314 175€ - 1 447 800€
NAF 5 année 2024

Valuation method used

Revenue Multiple
1 162 809 € × 0.54x = 631 724 €
Range: 314 176€ - 1 447 801€

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 S E M DE LA VILLE DE PORT DE BOUC with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about S E M DE LA VILLE DE PORT DE BOUC

What is the revenue of S E M DE LA VILLE DE PORT DE BOUC ?

The revenue of S E M DE LA VILLE DE PORT DE BOUC in 2024 is 1.2 M€.

Is S E M DE LA VILLE DE PORT DE BOUC profitable?

S E M DE LA VILLE DE PORT DE BOUC recorded a net loss in 2024.

Where is the headquarters of S E M DE LA VILLE DE PORT DE BOUC ?

The headquarters of S E M DE LA VILLE DE PORT DE BOUC is located in PORT-DE-BOUC (13110), in the department Bouches-du-Rhone.

Where to find the tax return of S E M DE LA VILLE DE PORT DE BOUC ?

The tax return of S E M DE LA VILLE DE PORT DE BOUC 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 S E M DE LA VILLE DE PORT DE BOUC operate?

S E M DE LA VILLE DE PORT DE BOUC 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.