SOCIETE CALVADOSIENNE D HOTELLERIE : revenue, balance sheet and financial ratios

SOCIETE CALVADOSIENNE D HOTELLERIE is a French company founded 32 years ago, specialized in the sector Hôtels et hébergement similaire . Based in FALAISE (14700), this company of category ETI shows in 2021 a revenue of 802 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 - SOCIETE CALVADOSIENNE D HOTELLERIE (SIREN 393397435)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 802 259 € 649 302 € 1 096 057 € 1 073 966 € 1 019 605 € 840 358 €
Net income -100 537 € -141 572 € -26 009 € -29 687 € 80 899 € -92 742 €
EBITDA 65 950 € 17 157 € 154 358 € 143 361 € 158 369 € -2 792 €
Net margin -12.5% -21.8% -2.4% -2.8% 7.9% -11.0%

Revenue and income statement

In 2021, SOCIETE CALVADOSIENNE D HOTELLERIE achieves revenue of 802 k€. Activity remains stable over the period (CAGR: -0.9%). Vs 2020, growth of +24% (649 k€ -> 802 k€). After deducting consumption (94 k€), gross margin stands at 708 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 66 k€, representing 8.2% of revenue. Positive scissor effect: EBITDA margin improves by +5.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -101 k€ (-12.5% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

802 259 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

707 807 €

EBITDA (2021) ?
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

65 950 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-80 433 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-100 537 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.1%

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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 -301%. 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 -37%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 116.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-300.773%

Financial autonomy (2021) ?
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

-37.394%

Cash flow / Revenue (2021) ?
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

0.908%

Repayment capacity (2021) ?
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

115.995

Asset age ratio (2021) ?
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

23.4%

Solvency indicators evolution
SOCIETE CALVADOSIENNE D HOTELLERIE

Sector positioning

Debt ratio
-300.77 2021
2019
2020
2021
Q1: 0.0
Med: 41.15
Q3: 182.48
Excellent

In 2021, the debt ratio of SOCIETE CALVADOSIENNE D H... (-300.77) 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
-37.39% 2021
2019
2020
2021
Q1: 0.08%
Med: 25.93%
Q3: 55.61%
Average

In 2021, the financial autonomy of SOCIETE CALVADOSIENNE D H... (-37.4%) 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
116.0 years 2021
2019
2020
2021
Q1: -2.99 years
Med: 0.53 years
Q3: 5.6 years
Watch

In 2021, the repayment capacity of SOCIETE CALVADOSIENNE D H... (116.00) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 107.68. 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 14.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

107.682

Interest coverage (2021) ?
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

14.485

Liquidity indicators evolution
SOCIETE CALVADOSIENNE D HOTELLERIE

Sector positioning

Liquidity ratio
107.68 2021
2019
2020
2021
Q1: 80.04
Med: 181.6
Q3: 371.28
Average +10 pts over 3 years

In 2021, the liquidity ratio of SOCIETE CALVADOSIENNE D H... (107.68) 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
14.48x 2021
2019
2020
2021
Q1: -0.58x
Med: 0.4x
Q3: 6.81x
Excellent

In 2021, the interest coverage of SOCIETE CALVADOSIENNE D H... (14.5x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. Excellent situation: suppliers finance 68 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-8 days): operations structurally generate cash. Over 2016-2021, WCR increased by +93%, requiring additional financing.

Operating WCR (2021) ?
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

-17 353 €

Customer credit (2021) ?
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

11 j

Supplier credit (2021) ?
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

79 j

Inventory turnover (2021) ?
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

6 j

WCR in days of revenue (2021) ?
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

-8 j

WCR and payment terms evolution
SOCIETE CALVADOSIENNE D HOTELLERIE

Positioning of SOCIETE CALVADOSIENNE D HOTELLERIE in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 98 transactions of similar company sales in 2021, the value of SOCIETE CALVADOSIENNE D HOTELLERIE is estimated at 707 345 € (range 467 959€ - 1 094 419€). With an EBITDA of 65 950€, the sector multiple of 8.4x is applied. The price/revenue ratio is 1.20x (premium 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
98 tx
467k€ 707k€ 1094k€
707 345 € Range: 467 959€ - 1 094 419€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
65 950 € × 8.4x
Estimation 551 807 €
458 527€ - 835 522€
Revenue Multiple 30%
802 259 € × 1.20x
Estimation 966 576 €
483 681€ - 1 525 916€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 98 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 SOCIETE CALVADOSIENNE D HOTELLERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SOCIETE CALVADOSIENNE D HOTELLERIE

What is the revenue of SOCIETE CALVADOSIENNE D HOTELLERIE ?

The revenue of SOCIETE CALVADOSIENNE D HOTELLERIE in 2021 is 802 k€.

Is SOCIETE CALVADOSIENNE D HOTELLERIE profitable?

SOCIETE CALVADOSIENNE D HOTELLERIE recorded a net loss in 2021.

Where is the headquarters of SOCIETE CALVADOSIENNE D HOTELLERIE ?

The headquarters of SOCIETE CALVADOSIENNE D HOTELLERIE is located in FALAISE (14700), in the department Calvados.

Where to find the tax return of SOCIETE CALVADOSIENNE D HOTELLERIE ?

The tax return of SOCIETE CALVADOSIENNE D HOTELLERIE 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 SOCIETE CALVADOSIENNE D HOTELLERIE operate?

SOCIETE CALVADOSIENNE D HOTELLERIE 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.