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SGH SOCIETE DE GESTION HOTELLIERE : revenue, balance sheet and financial ratios

SGH SOCIETE DE GESTION HOTELLIERE is a French company founded 24 years ago, specialized in the sector Hôtels et hébergement similaire . Based in MONTREUIL (93100), this company of category PME shows in 2017 a revenue of 251 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 - SGH SOCIETE DE GESTION HOTELLIERE (SIREN 448329235)
Indicator 2017
Revenue 250 670 €
Net income 172 203 €
EBITDA 238 570 €
Net margin 68.7%

Revenue and income statement

In 2017, SGH SOCIETE DE GESTION HOTELLIERE achieves revenue of 251 k€. After deducting consumption (0 €), gross margin stands at 251 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 239 k€, representing 95.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 172 k€, i.e. 68.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

250 670 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

250 670 €

EBITDA (2017) ?
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

238 570 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

225 636 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

172 203 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

95.2%

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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 -0%. 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 -4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 73.9% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-0.173%

Financial autonomy (2017) ?
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

-3.873%

Cash flow / Revenue (2017) ?
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

73.857%

Repayment capacity (2017) ?
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

0.002

Asset age ratio (2017) ?
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

34.0%

Solvency indicators evolution
SGH SOCIETE DE GESTION HOTELLIERE

Sector positioning

Debt ratio
-0.17 2017
2017
Q1: 0.0
Med: 33.19
Q3: 155.2
Excellent

In 2017, the debt ratio of SGH SOCIETE DE GESTION HO... (-0.17) 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
-3.87% 2017
2017
Q1: 4.66%
Med: 31.87%
Q3: 60.68%
Average

In 2017, the financial autonomy of SGH SOCIETE DE GESTION HO... (-3.9%) 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
0.0 years 2017
2017
Q1: 0.0 years
Med: 0.87 years
Q3: 4.97 years
Good

In 2017, the repayment capacity of SGH SOCIETE DE GESTION HO... (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 58.37. 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 17.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2017) ?
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

58.366

Interest coverage (2017) ?
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

17.224

Liquidity indicators evolution
SGH SOCIETE DE GESTION HOTELLIERE

Sector positioning

Liquidity ratio
58.37 2017
2017
Q1: 57.08
Med: 119.76
Q3: 257.63
Average

In 2017, the liquidity ratio of SGH SOCIETE DE GESTION HO... (58.37) 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
17.22x 2017
2017
Q1: 0.0x
Med: 1.61x
Q3: 9.25x
Excellent

In 2017, the interest coverage of SGH SOCIETE DE GESTION HO... (17.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 138 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 144521 days. Excellent situation: suppliers finance 144383 days of the operating cycle (retail model). Inventory turnover is 211 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 2242 days of revenue, i.e. 1.6 M€ to permanently finance.

Operating WCR (2017) ?
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

1 560 995 €

Customer credit (2017) ?
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

138 j

Supplier credit (2017) ?
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

144521 j

Inventory turnover (2017) ?
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

211 j

WCR in days of revenue (2017) ?
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

2242 j

WCR and payment terms evolution
SGH SOCIETE DE GESTION HOTELLIERE

Positioning of SGH SOCIETE DE GESTION HOTELLIERE in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 154 transactions of similar company sales in 2017, the value of SGH SOCIETE DE GESTION HOTELLIERE is estimated at 888 429 € (range 268 471€ - 1 486 966€). With an EBITDA of 238 570€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.53x (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 2017
154 transactions
268k€ 888k€ 1486k€
888 429 € Range: 268 471€ - 1 486 966€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
238 570 € × 5.6x
Estimation 1 341 514 €
377 680€ - 2 131 183€
Revenue Multiple 30%
250 670 € × 0.53x
Estimation 132 122 €
61 271€ - 252 115€
Net Income Multiple 20%
172 203 € × 5.2x
Estimation 890 179 €
306 252€ - 1 728 701€
How is this estimate calculated?

This estimate is based on the analysis of 154 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 SGH SOCIETE DE GESTION HOTELLIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SGH SOCIETE DE GESTION HOTELLIERE

What is the revenue of SGH SOCIETE DE GESTION HOTELLIERE ?

The revenue of SGH SOCIETE DE GESTION HOTELLIERE in 2017 is 251 k€.

Is SGH SOCIETE DE GESTION HOTELLIERE profitable?

Yes, SGH SOCIETE DE GESTION HOTELLIERE generated a net profit of 172 k€ in 2017.

Where is the headquarters of SGH SOCIETE DE GESTION HOTELLIERE ?

The headquarters of SGH SOCIETE DE GESTION HOTELLIERE is located in MONTREUIL (93100), in the department Seine-Saint-Denis.

Where to find the tax return of SGH SOCIETE DE GESTION HOTELLIERE ?

The tax return of SGH SOCIETE DE GESTION HOTELLIERE 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 SGH SOCIETE DE GESTION HOTELLIERE operate?

SGH SOCIETE DE GESTION HOTELLIERE 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.