SEH PC CHERBOURG TOURLAVILLE : revenue, balance sheet and financial ratios

SEH PC CHERBOURG TOURLAVILLE is a French company founded 16 years ago, specialized in the sector Hôtels et hébergement similaire . Based in CHERBOURG-EN-COTENTIN (50100), this company of category ETI shows in 2024 a revenue of 440 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 - SEH PC CHERBOURG TOURLAVILLE (SIREN 519743728)
Indicator 2024 2023 2021 2020 2019
Revenue 440 005 € 532 127 € 314 714 € 240 317 € 418 647 €
Net income -102 436 € -52 653 € -66 948 € -126 780 € 8 857 €
EBITDA -39 817 € 22 845 € -12 335 € -81 502 € 60 954 €
Net margin -23.3% -9.9% -21.3% -52.8% 2.1%

Revenue and income statement

In 2024, SEH PC CHERBOURG TOURLAVILLE achieves revenue of 440 k€. Revenue is growing positively over 5 years (CAGR: +1.0%). Significant drop of -17% vs 2023. After deducting consumption (12 k€), gross margin stands at 428 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 -40 k€, representing -9.0% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -274%, reducing margin by 13.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -102 k€ (-23.3% 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

440 005 €

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

428 115 €

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

-39 817 €

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

-97 111 €

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

-102 436 €

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

-8.9%

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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 -144%. 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 -99%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-144.144%

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

-99.177%

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

-18.634%

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

-5.453

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

21.3%

Solvency indicators evolution
SEH PC CHERBOURG TOURLAVILLE

Sector positioning

Debt ratio
-144.14 2024
2021
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Excellent

In 2024, the debt ratio of SEH PC CHERBOURG TOURLAVILLE (-144.14) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-99.18% 2024
2021
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Average

In 2024, the financial autonomy of SEH PC CHERBOURG TOURLAVILLE (-99.2%) 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
-5.45 years 2024
2021
2023
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Excellent

In 2024, the repayment capacity of SEH PC CHERBOURG TOURLAVILLE (-5.45) 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 66.19. 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

66.191

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

-13.374

Liquidity indicators evolution
SEH PC CHERBOURG TOURLAVILLE

Sector positioning

Liquidity ratio
66.19 2024
2021
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Average

In 2024, the liquidity ratio of SEH PC CHERBOURG TOURLAVILLE (66.19) 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
-13.37x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Average

In 2024, the interest coverage of SEH PC CHERBOURG TOURLAVILLE (-13.4x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 168 days. Excellent situation: suppliers finance 148 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 33 k€ to permanently finance. Over 2019-2024, WCR increased by +824%, requiring additional financing.

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

33 242 €

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

20 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

168 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

2 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

27 j

WCR and payment terms evolution
SEH PC CHERBOURG TOURLAVILLE

Positioning of SEH PC CHERBOURG TOURLAVILLE 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 SEH PC CHERBOURG TOURLAVILLE is estimated at 239 043 € (range 118 883€ - 547 845€). 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
118k€ 239k€ 547k€
239 043 € Range: 118 883€ - 547 845€
NAF 5 année 2024

Valuation method used

Revenue Multiple
440 005 € × 0.54x = 239 043 €
Range: 118 884€ - 547 845€

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 SEH PC CHERBOURG TOURLAVILLE with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SEH PC CHERBOURG TOURLAVILLE

What is the revenue of SEH PC CHERBOURG TOURLAVILLE ?

The revenue of SEH PC CHERBOURG TOURLAVILLE in 2024 is 440 k€.

Is SEH PC CHERBOURG TOURLAVILLE profitable?

SEH PC CHERBOURG TOURLAVILLE recorded a net loss in 2024.

Where is the headquarters of SEH PC CHERBOURG TOURLAVILLE ?

The headquarters of SEH PC CHERBOURG TOURLAVILLE is located in CHERBOURG-EN-COTENTIN (50100), in the department Manche.

Where to find the tax return of SEH PC CHERBOURG TOURLAVILLE ?

The tax return of SEH PC CHERBOURG TOURLAVILLE 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 SEH PC CHERBOURG TOURLAVILLE operate?

SEH PC CHERBOURG TOURLAVILLE 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.