SEM D'AMENAGEMNT DU BASSIN DE THAU : revenue, balance sheet and financial ratios

SEM D'AMENAGEMNT DU BASSIN DE THAU is a French company founded 34 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in MEZE (34140), this company of category PME shows in 2024 a revenue of 1.6 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 - SEM D'AMENAGEMNT DU BASSIN DE THAU (SIREN 383274651)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 558 954 € 1 945 340 € 2 445 769 € 1 580 489 € 1 607 340 € 2 066 341 € 2 291 050 € 2 495 738 € 2 354 767 €
Net income 1 083 983 € 195 308 € 163 369 € 145 463 € 109 737 € -42 705 € 70 522 € 71 062 € 1 €
EBITDA -87 158 € 231 289 € 426 635 € 412 823 € 338 993 € 80 968 € 242 033 € 413 834 € 337 072 €
Net margin 69.5% 10.0% 6.7% 9.2% 6.8% -2.1% 3.1% 2.8% 0.0%

Revenue and income statement

In 2024, SEM D'AMENAGEMNT DU BASSIN DE THAU achieves revenue of 1.6 M€. Revenue is declining over the period 2016-2024 (CAGR: -5.0%). Significant drop of -20% vs 2023. After deducting consumption (128 k€), gross margin stands at 1.4 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -87 k€, representing -5.6% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -138%, reducing margin by 17.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 69.5% 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

1 558 954 €

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

1 431 182 €

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

-87 158 €

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

25 112 €

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

1 083 983 €

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

-5.5%

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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 2%. 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 76%. 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

2.27%

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

76.333%

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

-8.683%

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

-0.915

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

32.1%

Solvency indicators evolution
SEM D'AMENAGEMNT DU BASSIN DE THAU

Sector positioning

Debt ratio
2.27 2024
2022
2023
2024
Q1: -3.79
Med: 0.16
Q3: 69.98
Average

In 2024, the debt ratio of SEM D'AMENAGEMNT DU BASSI... (2.27) 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
76.33% 2024
2022
2023
2024
Q1: 0.0%
Med: 9.22%
Q3: 47.63%
Excellent +5 pts over 3 years

In 2024, the financial autonomy of SEM D'AMENAGEMNT DU BASSI... (76.3%) 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
-0.92 years 2024
2022
2023
2024
Q1: -0.19 years
Med: 0.0 years
Q3: 2.6 years
Excellent -45 pts over 3 years

In 2024, the repayment capacity of SEM D'AMENAGEMNT DU BASSI... (-0.92) 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 578.60. 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

578.602

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

-14.411

Liquidity indicators evolution
SEM D'AMENAGEMNT DU BASSIN DE THAU

Sector positioning

Liquidity ratio
578.6 2024
2022
2023
2024
Q1: 33.0
Med: 119.82
Q3: 327.59
Excellent

In 2024, the liquidity ratio of SEM D'AMENAGEMNT DU BASSI... (578.60) 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
-14.41x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.06x
Average -50 pts over 3 years

In 2024, the interest coverage of SEM D'AMENAGEMNT DU BASSI... (-14.4x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 189 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-111 days): operations structurally generate cash. Notable WCR improvement over the period (-227%), freeing up 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

-479 815 €

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

1 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

26 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

189 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

-111 j

WCR and payment terms evolution
SEM D'AMENAGEMNT DU BASSIN DE THAU

Positioning of SEM D'AMENAGEMNT DU BASSIN DE THAU 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 SEM D'AMENAGEMNT DU BASSIN DE THAU is estimated at 3 349 292 € (range 1 391 216€ - 6 638 091€). 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
1391k€ 3349k€ 6638k€
3 349 292 € Range: 1 391 216€ - 6 638 091€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 558 954 € × 0.75x
Estimation 1 165 361 €
795 725€ - 2 120 882€
Net Income Multiple 20%
1 083 983 € × 6.1x
Estimation 6 625 190 €
2 284 454€ - 13 413 907€

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 SEM D'AMENAGEMNT DU BASSIN DE THAU 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 SEM D'AMENAGEMNT DU BASSIN DE THAU

What is the revenue of SEM D'AMENAGEMNT DU BASSIN DE THAU ?

The revenue of SEM D'AMENAGEMNT DU BASSIN DE THAU in 2024 is 1.6 M€.

Is SEM D'AMENAGEMNT DU BASSIN DE THAU profitable?

Yes, SEM D'AMENAGEMNT DU BASSIN DE THAU generated a net profit of 1.1 M€ in 2024.

Where is the headquarters of SEM D'AMENAGEMNT DU BASSIN DE THAU ?

The headquarters of SEM D'AMENAGEMNT DU BASSIN DE THAU is located in MEZE (34140), in the department Herault.

Where to find the tax return of SEM D'AMENAGEMNT DU BASSIN DE THAU ?

The tax return of SEM D'AMENAGEMNT DU BASSIN DE THAU 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 SEM D'AMENAGEMNT DU BASSIN DE THAU operate?

SEM D'AMENAGEMNT DU BASSIN DE THAU 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.