SARL DE FAMILLE HOTEL PANORAMA : revenue, balance sheet and financial ratios

SARL DE FAMILLE HOTEL PANORAMA is a French company founded 36 years ago, specialized in the sector Hôtels et hébergement similaire . Based in PORTO-VECCHIO (20137), this company of category PME shows in 2018 a revenue of 91 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 - SARL DE FAMILLE HOTEL PANORAMA (SIREN 950357699)
Indicator 2018 2017
Revenue 90 832 € 92 846 €
Net income -4 472 € -6 361 €
EBITDA -1 851 € 2 177 €
Net margin -4.9% -6.9%

Revenue and income statement

In 2018, SARL DE FAMILLE HOTEL PANORAMA achieves revenue of 91 k€. Slight decline of -2% vs 2017. After deducting consumption (3 k€), gross margin stands at 88 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -2.0% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -185%, reducing margin by 4.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4 k€ (-4.9% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

90 832 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

87 717 €

EBITDA (2018) ?
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

-1 851 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-11 679 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-4 472 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.0%

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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 5%. 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 93%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4.834%

Financial autonomy (2018) ?
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

92.726%

Cash flow / Revenue (2018) ?
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

5.895%

Repayment capacity (2018) ?
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

1.137

Asset age ratio (2018) ?
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

40.0%

Solvency indicators evolution
SARL DE FAMILLE HOTEL PANORAMA

Sector positioning

Debt ratio
4.83 2018
2017
2018
Q1: 0.0
Med: 30.86
Q3: 148.8
Good

In 2018, the debt ratio of SARL DE FAMILLE HOTEL PAN... (4.83) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
92.73% 2018
2017
2018
Q1: 4.65%
Med: 32.18%
Q3: 61.5%
Excellent

In 2018, the financial autonomy of SARL DE FAMILLE HOTEL PAN... (92.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.14 years 2018
2017
2018
Q1: 0.0 years
Med: 0.76 years
Q3: 4.62 years
Average

In 2018, the repayment capacity of SARL DE FAMILLE HOTEL PAN... (1.14) 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 2214.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

2214.082

Interest coverage (2018) ?
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

-3.296

Liquidity indicators evolution
SARL DE FAMILLE HOTEL PANORAMA

Sector positioning

Liquidity ratio
2214.08 2018
2017
2018
Q1: 59.45
Med: 122.53
Q3: 258.07
Excellent

In 2018, the liquidity ratio of SARL DE FAMILLE HOTEL PAN... (2214.08) 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.

Interest coverage
-3.3x 2018
2017
2018
Q1: 0.0x
Med: 1.22x
Q3: 7.87x
Average

In 2018, the interest coverage of SARL DE FAMILLE HOTEL PAN... (-3.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 60 days of revenue, i.e. 15 k€ to permanently finance.

Operating WCR (2018) ?
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

15 118 €

Customer credit (2018) ?
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

0 j

Supplier credit (2018) ?
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

5 j

Inventory turnover (2018) ?
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

6 j

WCR in days of revenue (2018) ?
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

60 j

WCR and payment terms evolution
SARL DE FAMILLE HOTEL PANORAMA

Positioning of SARL DE FAMILLE HOTEL PANORAMA in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 156 transactions of similar company sales in 2018, the value of SARL DE FAMILLE HOTEL PANORAMA is estimated at 57 330 € (range 22 918€ - 93 614€). 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.

Estimated enterprise value 2018
156 transactions
22k€ 57k€ 93k€
57 330 € Range: 22 918€ - 93 614€
NAF 5 année 2018

Valuation method used

Revenue Multiple
90 832 € × 0.63x = 57 331 €
Range: 22 919€ - 93 614€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 156 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 SARL DE FAMILLE HOTEL PANORAMA with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SARL DE FAMILLE HOTEL PANORAMA

What is the revenue of SARL DE FAMILLE HOTEL PANORAMA ?

The revenue of SARL DE FAMILLE HOTEL PANORAMA in 2018 is 91 k€.

Is SARL DE FAMILLE HOTEL PANORAMA profitable?

SARL DE FAMILLE HOTEL PANORAMA recorded a net loss in 2018.

Where is the headquarters of SARL DE FAMILLE HOTEL PANORAMA ?

The headquarters of SARL DE FAMILLE HOTEL PANORAMA is located in PORTO-VECCHIO (20137).

Where to find the tax return of SARL DE FAMILLE HOTEL PANORAMA ?

The tax return of SARL DE FAMILLE HOTEL PANORAMA 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 SARL DE FAMILLE HOTEL PANORAMA operate?

SARL DE FAMILLE HOTEL PANORAMA 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.