SAS HOTEL FRANKLIN MONTREUIL : revenue, balance sheet and financial ratios

In 2024, SAS HOTEL FRANKLIN MONTREUIL achieves revenue of 2.4 M€. Revenue is growing positively over 8 years (CAGR: +3.2%). Significant drop of -16% vs 2023. After deducting consumption (141 k€), gross margin stands at 2.3 M€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 163 k€, representing 6.8% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -75%, reducing margin by 15.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -101 k€ (-4.2% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 57%. 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 4419.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 226.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.2x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 218 days. Excellent situation: suppliers finance 195 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 360 days of revenue, i.e. 2.4 M€ to permanently finance. Over 2017-2024, WCR increased by +262%, requiring additional financing.

Based on 99 transactions of similar company sales in 2024, the value of SAS HOTEL FRANKLIN MONTREUIL is estimated at 977 547 € (range 357 993€ - 1 963 525€). With an EBITDA of 162 890€, 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.