SNC HOTEL DES MOULINS ALBIGEOIS : revenue, balance sheet and financial ratios

In 2024, SNC HOTEL DES MOULINS ALBIGEOIS achieves revenue of 178 k€. Revenue is growing positively over 8 years (CAGR: +0.6%). Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 178 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 128 k€, representing 72.0% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -2%, reducing margin by 5.5 pts. This reflects costs rising faster than 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 98 k€, i.e. 55.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 2188%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. 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 37.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 39.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 85.77. 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 45.9x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 434 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. The gap of 337 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-110 days): operations structurally generate cash. Notable WCR improvement over the period (-120%), freeing up cash.

Based on 142 transactions of similar company sales (all years), the value of SNC HOTEL DES MOULINS ALBIGEOIS is estimated at 378 455 € (range 30 779€ - 727 677€). With an EBITDA of 128 454€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.40x (conservative valuation). 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.