SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE : revenue, balance sheet and financial ratios

SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE is a French company founded 51 years ago, specialized in the sector Hôtels et hébergement similaire . Based in EVRY-COURCOURONNES (91000), this company of category GE shows in 2024 a revenue of 147.5 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 - SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE (SIREN 302394267)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 147 460 378 € 138 175 602 € 111 226 636 € 58 093 478 € 40 069 204 € 117 447 431 € 118 981 533 € 105 141 590 € 101 969 202 €
Net income 81 338 903 € 19 516 090 € 10 109 348 € -11 114 146 € -14 303 728 € 7 778 827 € 7 867 278 € 7 112 172 € 8 480 930 €
EBITDA 39 227 468 € 38 156 518 € 28 451 473 € -316 826 € -5 742 540 € 26 462 334 € 29 374 048 € 26 276 103 € 26 802 734 €
Net margin 55.2% 14.1% 9.1% -19.1% -35.7% 6.6% 6.6% 6.8% 8.3%

Revenue and income statement

In 2024, SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE achieves revenue of 147.5 M€. Revenue is growing positively over 9 years (CAGR: +4.7%). Vs 2023: +7%. After deducting consumption (6.8 M€), gross margin stands at 140.6 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39.2 M€, representing 26.6% 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 81.3 M€, i.e. 55.2% 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

147 460 378 €

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

140 640 466 €

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

39 227 468 €

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

16 538 015 €

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

81 338 903 €

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

26.6%

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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 367%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 19.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 13.9% 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 (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

367.107%

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

19.38%

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

13.895%

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

19.892

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

41.0%

Solvency indicators evolution
SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE

Sector positioning

Debt ratio
367.11 2024
2022
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Average

In 2024, the debt ratio of SOCIETE D ETUDE ET DE PRO... (367.11) 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
19.38% 2024
2022
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Average +13 pts over 3 years

In 2024, the financial autonomy of SOCIETE D ETUDE ET DE PRO... (19.4%) 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
19.89 years 2024
2022
2023
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Average

In 2024, the repayment capacity of SOCIETE D ETUDE ET DE PRO... (19.89) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 107.95. 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 96.2x. Operating income very largely covers interest expenses: high safety margin.

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

107.954

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

96.222

Liquidity indicators evolution
SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE

Sector positioning

Liquidity ratio
107.95 2024
2022
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Average +11 pts over 3 years

In 2024, the liquidity ratio of SOCIETE D ETUDE ET DE PRO... (107.95) 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
96.22x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Excellent

In 2024, the interest coverage of SOCIETE D ETUDE ET DE PRO... (96.2x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 101 days. Excellent situation: suppliers finance 93 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 93 days of revenue, i.e. 38.2 M€ to permanently finance. Over 2016-2024, WCR increased by +45%, requiring additional financing.

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

38 187 814 €

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

8 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

101 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

1 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

93 j

WCR and payment terms evolution
SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE

Positioning of SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 99 transactions of similar company sales in 2024, the value of SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE is estimated at 184 298 393 € (range 68 651 014€ - 363 178 347€). With an EBITDA of 39 227 468€, 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.

Estimated enterprise value 2024
99 tx
68651k€ 184298k€ 363178k€
184 298 393 € Range: 68 651 014€ - 363 178 347€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
39 227 468 € × 4.8x
Estimation 187 302 716 €
43 765 189€ - 322 594 309€
Revenue Multiple 30%
147 460 378 € × 0.54x
Estimation 80 111 461 €
39 841 865€ - 183 601 280€
Net Income Multiple 20%
81 338 903 € × 4.1x
Estimation 333 067 986 €
174 079 304€ - 734 004 046€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 99 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 D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE

What is the revenue of SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE ?

The revenue of SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE in 2024 is 147.5 M€.

Is SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE profitable?

Yes, SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE generated a net profit of 81.3 M€ in 2024.

Where is the headquarters of SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE ?

The headquarters of SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE is located in EVRY-COURCOURONNES (91000), in the department Essonne.

Where to find the tax return of SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE ?

The tax return of SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE 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 D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE operate?

SOCIETE D ETUDE ET DE PROMOTION HOTELIERE INTERNATIONALE 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.