SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE : revenue, balance sheet and financial ratios

SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE is a French company founded 37 years ago, specialized in the sector Hôtels et hébergement similaire . Based in BEAUSOLEIL (06240), this company of category PME shows in 2021 a revenue of 294 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 DE GESTION HOTELIERE ET TOURISTIQUE (SIREN 348292624)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 293 791 € 144 320 € 423 925 € 373 862 € 350 036 € 360 936 €
Net income 28 818 € -101 697 € 17 257 € 396 € -37 628 € -73 177 €
EBITDA 75 418 € -62 256 € 60 051 € 12 174 € -496 € 13 861 €
Net margin 9.8% -70.5% 4.1% 0.1% -10.7% -20.3%

Revenue and income statement

In 2021, SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE achieves revenue of 294 k€. Activity remains stable over the period (CAGR: -4.0%). Vs 2020, growth of +104% (144 k€ -> 294 k€). After deducting consumption (15 k€), gross margin stands at 279 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 75 k€, representing 25.7% of revenue. Positive scissor effect: EBITDA margin improves by +68.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 29 k€, i.e. 9.8% of revenue. This profit can be retained or distributed to shareholders.

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

293 791 €

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

279 061 €

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

75 418 €

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

29 068 €

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

28 818 €

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

21.2%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 424%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 20.9% 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 (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

424.458%

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

16.85%

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

20.913%

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

5.992

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

8.0%

Solvency indicators evolution
SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE

Sector positioning

Debt ratio
424.46 2021
2019
2020
2021
Q1: 0.0
Med: 41.15
Q3: 182.48
Average

In 2021, the debt ratio of SOCIETE DE GESTION HOTELI... (424.46) 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
16.85% 2021
2019
2020
2021
Q1: 0.08%
Med: 25.93%
Q3: 55.61%
Average -7 pts over 3 years

In 2021, the financial autonomy of SOCIETE DE GESTION HOTELI... (16.9%) 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
5.99 years 2021
2019
2020
2021
Q1: -2.99 years
Med: 0.53 years
Q3: 5.6 years
Average

In 2021, the repayment capacity of SOCIETE DE GESTION HOTELI... (5.99) 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 369.67. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

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

369.67

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

0.331

Liquidity indicators evolution
SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE

Sector positioning

Liquidity ratio
369.67 2021
2019
2020
2021
Q1: 80.04
Med: 181.6
Q3: 371.28
Good

In 2021, the liquidity ratio of SOCIETE DE GESTION HOTELI... (369.67) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.33x 2021
2019
2020
2021
Q1: -0.58x
Med: 0.4x
Q3: 6.81x
Average +23 pts over 3 years

In 2021, the interest coverage of SOCIETE DE GESTION HOTELI... (0.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 46 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. Overall, WCR represents 61 days of revenue, i.e. 50 k€ to permanently finance.

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

49 871 €

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

12 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

58 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

61 j

WCR and payment terms evolution
SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE

Positioning of SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE 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 DE GESTION HOTELIERE ET TOURISTIQUE is estimated at 469 331 € (range 334 220€ - 717 257€). With an EBITDA of 75 418€, 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
334k€ 469k€ 717k€
469 331 € Range: 334 220€ - 717 257€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
75 418 € × 8.4x
Estimation 631 026 €
524 355€ - 955 472€
Revenue Multiple 30%
293 791 € × 1.20x
Estimation 353 965 €
177 126€ - 558 798€
Net Income Multiple 20%
28 818 € × 8.3x
Estimation 238 145 €
94 524€ - 359 409€

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 DE GESTION HOTELIERE ET TOURISTIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE

What is the revenue of SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE ?

The revenue of SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE in 2021 is 294 k€.

Is SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE profitable?

Yes, SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE generated a net profit of 29 k€ in 2021.

Where is the headquarters of SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE ?

The headquarters of SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE is located in BEAUSOLEIL (06240), in the department Alpes-Maritimes.

Where to find the tax return of SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE ?

The tax return of SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE 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 DE GESTION HOTELIERE ET TOURISTIQUE operate?

SOCIETE DE GESTION HOTELIERE ET TOURISTIQUE 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.