SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION : revenue, balance sheet and financial ratios

SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION is a French company founded 35 years ago, specialized in the sector Hôtels et hébergement similaire . Based in STRASBOURG (67000), this company of category PME shows in 2024 a revenue of 189 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 FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION (SIREN 380227892)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 189 106 € 103 000 € 47 167 € 100 000 € N/C N/C N/C N/C
Net income 48 131 € -125 093 € 6 418 851 € -120 901 € 178 050 € 140 411 € 149 484 € 127 134 €
EBITDA -124 991 € -14 042 € -212 409 € -162 572 € -8 435 € -101 298 € -5 427 € -5 610 €
Net margin 25.5% -121.4% 13608.8% -120.9% N/C N/C N/C N/C

Revenue and income statement

In 2024, SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION achieves revenue of 189 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +17.3%. Vs 2022, growth of +84% (103 k€ -> 189 k€). After deducting consumption (0 €), gross margin stands at 189 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 -125 k€, representing -66.1% of revenue. Warning negative scissor effect: despite revenue change (+84%), EBITDA varies by -790%, reducing margin by 52.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 48 k€, i.e. 25.5% 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

189 106 €

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

189 106 €

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

-124 991 €

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

-124 971 €

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

48 131 €

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

-66.1%

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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 4%. 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 88%. 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 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 25.5% 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

3.704%

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

88.446%

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

25.452%

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

4.155

Solvency indicators evolution
SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION

Sector positioning

Debt ratio
3.7 2024
2021
2022
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Good

In 2024, the debt ratio of SOCIETE FRANC-COMTOISE D'... (3.70) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
88.45% 2024
2021
2022
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Excellent

In 2024, the financial autonomy of SOCIETE FRANC-COMTOISE D'... (88.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
4.16 years 2024
2021
2022
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Average +23 pts over 3 years

In 2024, the repayment capacity of SOCIETE FRANC-COMTOISE D'... (4.16) 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 372.81. 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

372.815

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

0.0

Liquidity indicators evolution
SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION

Sector positioning

Liquidity ratio
372.81 2024
2021
2022
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Excellent

In 2024, the liquidity ratio of SOCIETE FRANC-COMTOISE D'... (372.81) 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
0.0x 2024
2021
2022
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Average

In 2024, the interest coverage of SOCIETE FRANC-COMTOISE D'... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 66 days. Excellent situation: suppliers finance 65 days of the operating cycle (retail model). Overall, WCR represents 415 days of revenue, i.e. 218 k€ to permanently finance.

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

218 187 €

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

1 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

66 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

415 j

WCR and payment terms evolution
SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION

Positioning of SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 99 transactions of similar company sales in 2024, the value of SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION is estimated at 140 476 € (range 71 859€ - 315 006€). 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.

Estimated enterprise value 2024
99 tx
71k€ 140k€ 315k€
140 476 € Range: 71 859€ - 315 006€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
189 106 € × 0.54x
Estimation 102 736 €
51 094€ - 235 454€
Net Income Multiple 20%
48 131 € × 4.1x
Estimation 197 088 €
103 009€ - 434 335€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 99 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 FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION

What is the revenue of SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION ?

The revenue of SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION in 2024 is 189 k€.

Is SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION profitable?

Yes, SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION generated a net profit of 48 k€ in 2024.

Where is the headquarters of SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION ?

The headquarters of SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION is located in STRASBOURG (67000), in the department Bas-Rhin.

Where to find the tax return of SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION ?

The tax return of SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION 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 FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION operate?

SOCIETE FRANC-COMTOISE D'HEBERGEMENT ET DE RESTAURATION 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.