SOCIETE D'EXPLOITATION HOTEL BELLEVUE : revenue, balance sheet and financial ratios

SOCIETE D'EXPLOITATION HOTEL BELLEVUE is a French company founded 31 years ago, specialized in the sector Hôtels et hébergement similaire . Based in ROSCOFF (29680), this company of category PME shows in 2020 a revenue of 159 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 D'EXPLOITATION HOTEL BELLEVUE (SIREN 400692208)
Indicator 2020 2017
Revenue 159 132 € 149 816 €
Net income 35 727 € 264 311 €
EBITDA 48 442 € 43 597 €
Net margin 22.5% 176.4%

Revenue and income statement

In 2020, SOCIETE D'EXPLOITATION HOTEL BELLEVUE achieves revenue of 159 k€. Vs 2017: +6%. After deducting consumption (6 k€), gross margin stands at 153 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 48 k€, representing 30.4% 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 36 k€, i.e. 22.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

159 132 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

152 871 €

EBITDA (2020) ?
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

48 442 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

30 806 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

35 727 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

30.4%

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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 324%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 30.3% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

323.897%

Financial autonomy (2020) ?
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

21.437%

Cash flow / Revenue (2020) ?
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

30.304%

Repayment capacity (2020) ?
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

3.868

Asset age ratio (2020) ?
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

20.1%

Solvency indicators evolution
SOCIETE D'EXPLOITATION HOTEL BELLEVUE

Sector positioning

Debt ratio
323.9 2020
2017
2020
Q1: 0.0
Med: 40.94
Q3: 193.6
Average

In 2020, the debt ratio of SOCIETE D'EXPLOITATION HO... (323.90) 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
21.44% 2020
2017
2020
Q1: 0.23%
Med: 25.53%
Q3: 56.11%
Average

In 2020, the financial autonomy of SOCIETE D'EXPLOITATION HO... (21.4%) 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
3.87 years 2020
2017
2020
Q1: -6.02 years
Med: 0.0 years
Q3: 3.22 years
Average

In 2020, the repayment capacity of SOCIETE D'EXPLOITATION HO... (3.87) 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 127.66. 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 3.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2020) ?
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

127.661

Interest coverage (2020) ?
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

3.334

Liquidity indicators evolution
SOCIETE D'EXPLOITATION HOTEL BELLEVUE

Sector positioning

Liquidity ratio
127.66 2020
2017
2020
Q1: 71.92
Med: 163.87
Q3: 358.06
Average +15 pts over 2 years

In 2020, the liquidity ratio of SOCIETE D'EXPLOITATION HO... (127.66) 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
3.33x 2020
2017
2020
Q1: -4.81x
Med: 0.0x
Q3: 2.71x
Excellent

In 2020, the interest coverage of SOCIETE D'EXPLOITATION HO... (3.3x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Excellent situation: suppliers finance 83 days of the operating cycle (retail model). Overall, WCR represents 33 days of revenue, i.e. 14 k€ to permanently finance.

Operating WCR (2020) ?
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

14 443 €

Customer credit (2020) ?
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

1 j

Supplier credit (2020) ?
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

84 j

Inventory turnover (2020) ?
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 (2020) ?
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

33 j

WCR and payment terms evolution
SOCIETE D'EXPLOITATION HOTEL BELLEVUE

Positioning of SOCIETE D'EXPLOITATION HOTEL BELLEVUE in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 97 transactions of similar company sales in 2020, the value of SOCIETE D'EXPLOITATION HOTEL BELLEVUE is estimated at 188 771 € (range 70 107€ - 388 309€). With an EBITDA of 48 442€, the sector multiple of 3.7x is applied. The price/revenue ratio is 0.73x (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 2020
97 tx
70k€ 188k€ 388k€
188 771 € Range: 70 107€ - 388 309€
NAF 5 année 2020

Valuation detail by method

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EBITDA Multiple 50%
48 442 € × 3.7x
Estimation 179 596 €
64 784€ - 410 037€
Revenue Multiple 30%
159 132 € × 0.73x
Estimation 116 627 €
59 882€ - 202 150€
Net Income Multiple 20%
35 727 € × 9.0x
Estimation 319 930 €
98 757€ - 613 230€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 97 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'EXPLOITATION HOTEL BELLEVUE with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SOCIETE D'EXPLOITATION HOTEL BELLEVUE

What is the revenue of SOCIETE D'EXPLOITATION HOTEL BELLEVUE ?

The revenue of SOCIETE D'EXPLOITATION HOTEL BELLEVUE in 2020 is 159 k€.

Is SOCIETE D'EXPLOITATION HOTEL BELLEVUE profitable?

Yes, SOCIETE D'EXPLOITATION HOTEL BELLEVUE generated a net profit of 36 k€ in 2020.

Where is the headquarters of SOCIETE D'EXPLOITATION HOTEL BELLEVUE ?

The headquarters of SOCIETE D'EXPLOITATION HOTEL BELLEVUE is located in ROSCOFF (29680), in the department Finistere.

Where to find the tax return of SOCIETE D'EXPLOITATION HOTEL BELLEVUE ?

The tax return of SOCIETE D'EXPLOITATION HOTEL BELLEVUE 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'EXPLOITATION HOTEL BELLEVUE operate?

SOCIETE D'EXPLOITATION HOTEL BELLEVUE 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.