SOCIETE D'EXPLOITATION HOTELIERE DE SAINTE LUCE : revenue, balance sheet and financial ratios

In 2024, SOCIETE D'EXPLOITATION HOTELIERE DE SAINTE LUCE achieves revenue of 11.6 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.5%. Vs 2023, growth of +15% (10.0 M€ -> 11.6 M€). After deducting consumption (1.9 M€), gross margin stands at 9.6 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 730 k€, representing 6.3% of revenue. Positive scissor effect: EBITDA margin improves by +9.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 669 k€, i.e. 5.8% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

The liquidity ratio (= Current assets / Current liabilities) stands at 244.88. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 171 days of revenue, i.e. 5.5 M€ to permanently finance. Over 2015-2024, WCR increased by +1827%, requiring additional financing.

Based on 99 transactions of similar company sales in 2024, the value of SOCIETE D'EXPLOITATION HOTELIERE DE SAINTE LUCE is estimated at 4 177 247 € (range 1 631 738€ - 8 532 490€). With an EBITDA of 730 150€, 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.