SOC HOTELIERE DU CHEMIN VERT : revenue, balance sheet and financial ratios

In 2024, SOC HOTELIERE DU CHEMIN VERT achieves revenue of 1.2 M€. Revenue is growing positively over 9 years (CAGR: +3.4%). Vs 2023: +1%. After deducting consumption (48 k€), gross margin stands at 1.2 M€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 348 k€, representing 28.2% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -8%, reducing margin by 2.8 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 124 k€, i.e. 10.1% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 20%. 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 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.6% 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 157.14. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 128 days. Excellent situation: suppliers finance 124 days of the operating cycle (retail model). Overall, WCR represents 13 days of revenue, i.e. 44 k€ to permanently finance. Over 2016-2024, WCR increased by +367%, requiring additional financing.

Based on 99 transactions of similar company sales in 2024, the value of SOC HOTELIERE DU CHEMIN VERT is estimated at 1 132 324 € (range 346 960€ - 2 113 639€). With an EBITDA of 347 514€, the sector multiple of 4.8x is applied. 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.