SOCIETE D'INVESTISSEMENTS AURELIA : revenue, balance sheet and financial ratios

SOCIETE D'INVESTISSEMENTS AURELIA is a French company founded 22 years ago, specialized in the sector Hôtels et hébergement similaire . Based in LES ALLUES (73550), this company of category PME shows in 2021 a revenue of 115 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'INVESTISSEMENTS AURELIA (SIREN 479400368)
Indicator 2021 2020 2019 2017 2016
Revenue 115 000 € 115 000 € N/C 25 000 € 20 000 €
Net income 35 849 € 181 173 € -57 308 € 19 694 € 14 533 €
EBITDA 38 241 € 36 965 € -74 163 € 23 170 € 17 098 €
Net margin 31.2% 157.5% N/C 78.8% 72.7%

Revenue and income statement

In 2021, SOCIETE D'INVESTISSEMENTS AURELIA achieves revenue of 115 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +41.9%. Slight decline of 0% vs 2020. After deducting consumption (0 €), gross margin stands at 115 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 38 k€, representing 33.3% 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. 31.2% 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

115 000 €

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

115 000 €

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

38 241 €

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

38 240 €

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

35 849 €

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

33.3%

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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 52%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. 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 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 31.2% 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

52.336%

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

54.924%

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

31.173%

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

3.535

Solvency indicators evolution
SOCIETE D'INVESTISSEMENTS AURELIA

Sector positioning

Debt ratio
52.34 2021
2019
2020
2021
Q1: 0.0
Med: 41.15
Q3: 182.48
Average -23 pts over 3 years

In 2021, the debt ratio of SOCIETE D'INVESTISSEMENTS... (52.34) 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
54.92% 2021
2019
2020
2021
Q1: 0.08%
Med: 25.93%
Q3: 55.61%
Good +48 pts over 3 years

In 2021, the financial autonomy of SOCIETE D'INVESTISSEMENTS... (54.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.54 years 2021
2019
2020
2021
Q1: -2.99 years
Med: 0.53 years
Q3: 5.6 years
Average +40 pts over 3 years

In 2021, the repayment capacity of SOCIETE D'INVESTISSEMENTS... (3.54) 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 97.89. 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 3.1x. Financial charges are adequately covered by operations.

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

97.893

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

3.083

Liquidity indicators evolution
SOCIETE D'INVESTISSEMENTS AURELIA

Sector positioning

Liquidity ratio
97.89 2021
2019
2020
2021
Q1: 80.04
Med: 181.6
Q3: 371.28
Average -46 pts over 3 years

In 2021, the liquidity ratio of SOCIETE D'INVESTISSEMENTS... (97.89) 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
3.08x 2021
2019
2020
2021
Q1: -0.58x
Med: 0.4x
Q3: 6.81x
Good +36 pts over 3 years

In 2021, the interest coverage of SOCIETE D'INVESTISSEMENTS... (3.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 529 days. Excellent situation: suppliers finance 529 days of the operating cycle (retail model). WCR is negative (-37 days): operations structurally generate cash. Over 2016-2021, WCR increased by +77%, requiring additional financing.

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

-11 884 €

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

0 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

529 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

0 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

-37 j

WCR and payment terms evolution
SOCIETE D'INVESTISSEMENTS AURELIA

Positioning of SOCIETE D'INVESTISSEMENTS AURELIA 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 D'INVESTISSEMENTS AURELIA is estimated at 260 797 € (range 177 255€ - 397 277€). With an EBITDA of 38 241€, 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
177k€ 260k€ 397k€
260 797 € Range: 177 255€ - 397 277€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
38 241 € × 8.4x
Estimation 319 965 €
265 876€ - 484 476€
Revenue Multiple 30%
115 000 € × 1.20x
Estimation 138 554 €
69 333€ - 218 733€
Net Income Multiple 20%
35 849 € × 8.3x
Estimation 296 247 €
117 586€ - 447 097€

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 D'INVESTISSEMENTS AURELIA with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SOCIETE D'INVESTISSEMENTS AURELIA

What is the revenue of SOCIETE D'INVESTISSEMENTS AURELIA ?

The revenue of SOCIETE D'INVESTISSEMENTS AURELIA in 2021 is 115 k€.

Is SOCIETE D'INVESTISSEMENTS AURELIA profitable?

Yes, SOCIETE D'INVESTISSEMENTS AURELIA generated a net profit of 36 k€ in 2021.

Where is the headquarters of SOCIETE D'INVESTISSEMENTS AURELIA ?

The headquarters of SOCIETE D'INVESTISSEMENTS AURELIA is located in LES ALLUES (73550), in the department Savoie.

Where to find the tax return of SOCIETE D'INVESTISSEMENTS AURELIA ?

The tax return of SOCIETE D'INVESTISSEMENTS AURELIA 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'INVESTISSEMENTS AURELIA operate?

SOCIETE D'INVESTISSEMENTS AURELIA 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.