S.A.S.U. LE RELAIS DE LA PERLE : revenue, balance sheet and financial ratios

S.A.S.U. LE RELAIS DE LA PERLE is a French company founded 11 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in LE VERNOIS (39210), this company of category PME shows in 2024 a revenue of 81 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 - S.A.S.U. LE RELAIS DE LA PERLE (SIREN 810219006)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 80 743 € 91 626 € 89 295 € 93 002 € 71 272 € 76 053 € 82 340 € 78 496 €
Net income 10 492 € 11 757 € 9 765 € 17 077 € 13 803 € 7 118 € 9 574 € 7 258 €
EBITDA 20 073 € 20 552 € 20 555 € 28 157 € 23 156 € 16 161 € 14 648 € 8 874 €
Net margin 13.0% 12.8% 10.9% 18.4% 19.4% 9.4% 11.6% 9.2%

Revenue and income statement

In 2024, S.A.S.U. LE RELAIS DE LA PERLE achieves revenue of 81 k€. Revenue is growing positively over 8 years (CAGR: +0.4%). Significant drop of -12% vs 2023. After deducting consumption (8 k€), gross margin stands at 73 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 24.9% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 13.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

80 743 €

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

73 061 €

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

20 073 €

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

11 823 €

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

10 492 €

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

24.9%

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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 23%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

22.98%

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

15.624%

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

23.226%

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

0.32

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

36.9%

Solvency indicators evolution
S.A.S.U. LE RELAIS DE LA PERLE

Sector positioning

Debt ratio
22.98 2024
2022
2023
2024
Q1: -3.79
Med: 0.16
Q3: 69.98
Average -13 pts over 3 years

In 2024, the debt ratio of S.A.S.U. LE RELAIS DE LA ... (22.98) 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
15.62% 2024
2022
2023
2024
Q1: 0.0%
Med: 9.22%
Q3: 47.63%
Good -8 pts over 3 years

In 2024, the financial autonomy of S.A.S.U. LE RELAIS DE LA ... (15.6%) 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
0.32 years 2024
2022
2023
2024
Q1: -0.19 years
Med: 0.0 years
Q3: 2.6 years
Average -10 pts over 3 years

In 2024, the repayment capacity of S.A.S.U. LE RELAIS DE LA ... (0.32) 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 82.31. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

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

82.309

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

0.463

Liquidity indicators evolution
S.A.S.U. LE RELAIS DE LA PERLE

Sector positioning

Liquidity ratio
82.31 2024
2022
2023
2024
Q1: 33.0
Med: 119.82
Q3: 327.59
Average -32 pts over 3 years

In 2024, the liquidity ratio of S.A.S.U. LE RELAIS DE LA ... (82.31) 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
0.46x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.06x
Good -14 pts over 3 years

In 2024, the interest coverage of S.A.S.U. LE RELAIS DE LA ... (0.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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. WCR is negative (-21 days): operations structurally generate cash.

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

-4 677 €

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

0 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

5 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

0 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

-21 j

WCR and payment terms evolution
S.A.S.U. LE RELAIS DE LA PERLE

Positioning of S.A.S.U. LE RELAIS DE LA PERLE in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of S.A.S.U. LE RELAIS DE LA PERLE is estimated at 84 099 € (range 47 814€ - 162 696€). With an EBITDA of 20 073€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (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 2024
261 transactions
47k€ 84k€ 162k€
84 099 € Range: 47 814€ - 162 696€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
20 073 € × 5.3x
Estimation 106 334 €
62 056€ - 207 550€
Revenue Multiple 30%
80 743 € × 0.75x
Estimation 60 358 €
41 213€ - 109 847€
Net Income Multiple 20%
10 492 € × 6.1x
Estimation 64 126 €
22 111€ - 129 835€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 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 (Hébergement touristique et autre hébergement de courte durée )

Compare S.A.S.U. LE RELAIS DE LA PERLE with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about S.A.S.U. LE RELAIS DE LA PERLE

What is the revenue of S.A.S.U. LE RELAIS DE LA PERLE ?

The revenue of S.A.S.U. LE RELAIS DE LA PERLE in 2024 is 81 k€.

Is S.A.S.U. LE RELAIS DE LA PERLE profitable?

Yes, S.A.S.U. LE RELAIS DE LA PERLE generated a net profit of 10 k€ in 2024.

Where is the headquarters of S.A.S.U. LE RELAIS DE LA PERLE ?

The headquarters of S.A.S.U. LE RELAIS DE LA PERLE is located in LE VERNOIS (39210), in the department Jura.

Where to find the tax return of S.A.S.U. LE RELAIS DE LA PERLE ?

The tax return of S.A.S.U. LE RELAIS DE LA PERLE 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.A.S.U. LE RELAIS DE LA PERLE operate?

S.A.S.U. LE RELAIS DE LA PERLE operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.