SOCIETE FINANCIERE ET HOTELIERE PIERREL : revenue, balance sheet and financial ratios

SOCIETE FINANCIERE ET HOTELIERE PIERREL is a French company founded 6 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in LAXOU (54520), this company of category PME shows in 2024 a revenue of 239 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 FINANCIERE ET HOTELIERE PIERREL (SIREN 879186872)
Indicator 2024 2023 2022 2021 2020
Revenue 239 250 € 239 250 € 239 250 € 247 375 € 99 688 €
Net income 167 893 € 178 419 € 169 503 € 171 402 € 70 433 €
EBITDA 229 678 € 232 527 € 233 599 € 240 518 € 93 236 €
Net margin 70.2% 74.6% 70.8% 69.3% 70.7%

Revenue and income statement

In 2024, SOCIETE FINANCIERE ET HOTELIERE PIERREL achieves revenue of 239 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +24.5%. Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 239 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 230 k€, representing 96.0% 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 168 k€, i.e. 70.2% of revenue. This profit can be retained or distributed to shareholders.

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

239 250 €

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

239 250 €

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

229 678 €

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

229 678 €

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

167 893 €

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

96.0%

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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 23%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 70.2% 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 (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

22.512%

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

13.483%

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

70.175%

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

2.347

Solvency indicators evolution
SOCIETE FINANCIERE ET HOTELIERE PIERREL

Sector positioning

Debt ratio
22.51 2024
2022
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Average +18 pts over 3 years

In 2024, the debt ratio of SOCIETE FINANCIERE ET HOT... (22.51) 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
13.48% 2024
2022
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Average +7 pts over 3 years

In 2024, the financial autonomy of SOCIETE FINANCIERE ET HOT... (13.5%) 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
2.35 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average +18 pts over 3 years

In 2024, the repayment capacity of SOCIETE FINANCIERE ET HOT... (2.35) 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 3952.34. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

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

3952.339

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

0.642

Liquidity indicators evolution
SOCIETE FINANCIERE ET HOTELIERE PIERREL

Sector positioning

Liquidity ratio
3952.34 2024
2022
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Excellent

In 2024, the liquidity ratio of SOCIETE FINANCIERE ET HOT... (3952.34) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.64x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Excellent

In 2024, the interest coverage of SOCIETE FINANCIERE ET HOT... (0.6x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 997 days. Excellent situation: suppliers finance 997 days of the operating cycle (retail model). WCR is negative (-391 days): operations structurally generate cash. Notable WCR improvement over the period (-136%), freeing up cash.

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

-259 715 €

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

997 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

-391 j

WCR and payment terms evolution
SOCIETE FINANCIERE ET HOTELIERE PIERREL

Positioning of SOCIETE FINANCIERE ET HOTELIERE PIERREL in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of SOCIETE FINANCIERE ET HOTELIERE PIERREL is estimated at 768 864 € (range 212 552€ - 1 417 369€). With an EBITDA of 229 678€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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 2024
69 tx
212k€ 768k€ 1417k€
768 864 € Range: 212 552€ - 1 417 369€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
229 678 € × 4.3x
Estimation 978 047 €
194 449€ - 1 565 879€
Revenue Multiple 30%
239 250 € × 0.66x
Estimation 157 642 €
91 743€ - 174 314€
Net Income Multiple 20%
167 893 € × 6.9x
Estimation 1 162 744 €
439 027€ - 2 910 678€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare SOCIETE FINANCIERE ET HOTELIERE PIERREL with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about SOCIETE FINANCIERE ET HOTELIERE PIERREL

What is the revenue of SOCIETE FINANCIERE ET HOTELIERE PIERREL ?

The revenue of SOCIETE FINANCIERE ET HOTELIERE PIERREL in 2024 is 239 k€.

Is SOCIETE FINANCIERE ET HOTELIERE PIERREL profitable?

Yes, SOCIETE FINANCIERE ET HOTELIERE PIERREL generated a net profit of 168 k€ in 2024.

Where is the headquarters of SOCIETE FINANCIERE ET HOTELIERE PIERREL ?

The headquarters of SOCIETE FINANCIERE ET HOTELIERE PIERREL is located in LAXOU (54520), in the department Meurthe-et-Moselle.

Where to find the tax return of SOCIETE FINANCIERE ET HOTELIERE PIERREL ?

The tax return of SOCIETE FINANCIERE ET HOTELIERE PIERREL 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 FINANCIERE ET HOTELIERE PIERREL operate?

SOCIETE FINANCIERE ET HOTELIERE PIERREL operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.