SOCIETE DE PARTICIPATIONS HOTELIERES : revenue, balance sheet and financial ratios

SOCIETE DE PARTICIPATIONS HOTELIERES is a French company founded 44 years ago, specialized in the sector Activités des sièges sociaux. Based in PARIS (75012), this company of category GE shows in 2024 a revenue of 35 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE DE PARTICIPATIONS HOTELIERES (SIREN 317037059)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 34 828 € 83 625 € 40 000 € 2 907 960 € N/C N/C N/C 280 € 6 316 €
Net income -59 847 344 € -48 368 300 € -102 553 697 € -64 054 856 € -70 598 246 € 5 120 471 € 7 974 660 € -29 670 867 € -6 005 €
EBITDA -373 059 € -84 308 € -234 109 € -116 474 € -35 060 € -33 075 € -23 762 € -1 277 856 € -84 044 €
Net margin -171836.9% -57839.5% -256384.2% -2202.7% N/C N/C N/C -10596738.2% -95.1%

Revenue and income statement

In 2024, SOCIETE DE PARTICIPATIONS HOTELIERES achieves revenue of 35 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +23.8%. Significant drop of -58% vs 2023. After deducting consumption (0 €), gross margin stands at 35 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 -373 k€, representing -1071.1% of revenue. Warning negative scissor effect: despite revenue change (-58%), EBITDA varies by -342%, reducing margin by 970.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -59.8 M€ (-171836.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

34 828 €

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

34 828 €

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

-373 059 €

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

-373 059 €

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

-59 847 344 €

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

-1071.1%

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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 139%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 22.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 158825.7% 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

138.815%

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

36.181%

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

158825.735%

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

22.298

Solvency indicators evolution
SOCIETE DE PARTICIPATIONS HOTELIERES

Sector positioning

Debt ratio
138.81 2024
2022
2023
2024
Q1: 0.06
Med: 14.61
Q3: 89.57
Average

In 2024, the debt ratio of SOCIETE DE PARTICIPATIONS... (138.81) 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
36.18% 2024
2022
2023
2024
Q1: 11.57%
Med: 51.97%
Q3: 85.24%
Average

In 2024, the financial autonomy of SOCIETE DE PARTICIPATIONS... (36.2%) 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
22.3 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Average +50 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE PARTICIPATIONS... (22.30) 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 300.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

300.747

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

-64873.255

Liquidity indicators evolution
SOCIETE DE PARTICIPATIONS HOTELIERES

Sector positioning

Liquidity ratio
300.75 2024
2022
2023
2024
Q1: 116.63
Med: 458.65
Q3: 2184.57
Average +8 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE PARTICIPATIONS... (300.75) 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
-64873.25x 2024
2022
2023
2024
Q1: -45.56x
Med: 0.0x
Q3: 2.85x
Watch

In 2024, the interest coverage of SOCIETE DE PARTICIPATIONS... (-64873.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 164 days. Excellent situation: suppliers finance 164 days of the operating cycle (retail model). Overall, WCR represents 6794626 days of revenue, i.e. 657.3 M€ to permanently finance. Over 2016-2024, WCR increased by +52925%, 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

657 342 335 €

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

0 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

164 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

0 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

6794626 j

WCR and payment terms evolution
SOCIETE DE PARTICIPATIONS HOTELIERES

Positioning of SOCIETE DE PARTICIPATIONS HOTELIERES in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of SOCIETE DE PARTICIPATIONS HOTELIERES is estimated at 13 151 € (range 6 268€ - 26 561€). The price/revenue ratio is 0.38x (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.

Estimated enterprise value 2024
103 transactions
6k€ 13k€ 26k€
13 151 € Range: 6 268€ - 26 561€
NAF 5 année 2024

Valuation method used

Revenue Multiple
34 828 € × 0.38x = 13 152 €
Range: 6 268€ - 26 562€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Activités des sièges sociaux)

Compare SOCIETE DE PARTICIPATIONS HOTELIERES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about SOCIETE DE PARTICIPATIONS HOTELIERES

What is the revenue of SOCIETE DE PARTICIPATIONS HOTELIERES ?

The revenue of SOCIETE DE PARTICIPATIONS HOTELIERES in 2024 is 35 k€.

Is SOCIETE DE PARTICIPATIONS HOTELIERES profitable?

SOCIETE DE PARTICIPATIONS HOTELIERES recorded a net loss in 2024.

Where is the headquarters of SOCIETE DE PARTICIPATIONS HOTELIERES ?

The headquarters of SOCIETE DE PARTICIPATIONS HOTELIERES is located in PARIS (75012), in the department Paris.

Where to find the tax return of SOCIETE DE PARTICIPATIONS HOTELIERES ?

The tax return of SOCIETE DE PARTICIPATIONS HOTELIERES 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 PARTICIPATIONS HOTELIERES operate?

SOCIETE DE PARTICIPATIONS HOTELIERES operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.