SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY : revenue, balance sheet and financial ratios

SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY is a French company founded 59 years ago, specialized in the sector Hôtels et hébergement similaire . Based in VAULT-DE-LUGNY (89200), this company of category PME shows in 2023 a revenue of 1.8 M€. 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 HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY (SIREN 426720363)
Indicator 2023 2021 2020 2019 2017 2016
Revenue 1 770 186 € N/C 957 045 € N/C 1 175 404 € 1 219 871 €
Net income 50 201 € 366 502 € -93 850 € 113 003 € 10 126 € 101 204 €
EBITDA 231 339 € N/C 10 022 € N/C 111 587 € 207 446 €
Net margin 2.8% N/C -9.8% N/C 0.9% 8.3%

Revenue and income statement

In 2023, SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY achieves revenue of 1.8 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +5.5%. After deducting consumption (258 k€), gross margin stands at 1.5 M€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 231 k€, representing 13.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 50 k€, i.e. 2.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 770 186 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 512 178 €

EBITDA (2023) ?
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

231 339 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

52 713 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

50 201 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.1%

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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 113%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 12.3% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

112.844%

Financial autonomy (2023) ?
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

39.442%

Cash flow / Revenue (2023) ?
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

12.326%

Repayment capacity (2023) ?
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

5.693

Asset age ratio (2023) ?
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

45.0%

Solvency indicators evolution
SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY

Sector positioning

Debt ratio
112.84 2023
2020
2021
2023
Q1: 0.0
Med: 33.71
Q3: 146.15
Average

In 2023, the debt ratio of SOCIETE HOTELIERE & AGRIC... (112.84) 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
39.44% 2023
2020
2021
2023
Q1: 2.11%
Med: 29.94%
Q3: 58.38%
Good

In 2023, the financial autonomy of SOCIETE HOTELIERE & AGRIC... (39.4%) 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
5.69 years 2023
2020
2023
Q1: -0.05 years
Med: 0.92 years
Q3: 4.62 years
Average +50 pts over 2 years

In 2023, the repayment capacity of SOCIETE HOTELIERE & AGRIC... (5.69) 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 94.46. 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 10.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

94.462

Interest coverage (2023) ?
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

10.13

Liquidity indicators evolution
SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY

Sector positioning

Liquidity ratio
94.46 2023
2020
2021
2023
Q1: 72.95
Med: 167.91
Q3: 344.4
Average -19 pts over 3 years

In 2023, the liquidity ratio of SOCIETE HOTELIERE & AGRIC... (94.46) 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
10.13x 2023
2020
2023
Q1: 0.0x
Med: 1.48x
Q3: 10.22x
Good

In 2023, the interest coverage of SOCIETE HOTELIERE & AGRIC... (10.1x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 40 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 14 days of revenue, i.e. 68 k€ to permanently finance.

Operating WCR (2023) ?
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

67 780 €

Customer credit (2023) ?
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

4 j

Supplier credit (2023) ?
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

43 j

Inventory turnover (2023) ?
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

40 j

WCR in days of revenue (2023) ?
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

14 j

WCR and payment terms evolution
SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY

Positioning of SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY in its sector

Comparison with sector Hôtels et hébergement similaire

Valuation estimate

Based on 108 transactions of similar company sales in 2023, the value of SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY is estimated at 863 942 € (range 329 095€ - 1 889 401€). With an EBITDA of 231 339€, the sector multiple of 3.7x is applied. The price/revenue ratio is 0.74x (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.

Estimated enterprise value 2023
108 transactions
329k€ 863k€ 1889k€
863 942 € Range: 329 095€ - 1 889 401€
NAF 5 année 2023

Valuation detail by method

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EBITDA Multiple 50%
231 339 € × 3.7x
Estimation 850 159 €
365 300€ - 2 154 942€
Revenue Multiple 30%
1 770 186 € × 0.74x
Estimation 1 314 859 €
424 044€ - 2 452 772€
Net Income Multiple 20%
50 201 € × 4.4x
Estimation 222 026 €
96 160€ - 380 495€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 108 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 HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY

What is the revenue of SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY ?

The revenue of SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY in 2023 is 1.8 M€.

Is SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY profitable?

Yes, SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY generated a net profit of 50 k€ in 2023.

Where is the headquarters of SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY ?

The headquarters of SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY is located in VAULT-DE-LUGNY (89200), in the department Yonne.

Where to find the tax return of SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY ?

The tax return of SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY 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 HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY operate?

SOCIETE HOTELIERE & AGRICOLE DU CHATEAU DE VAULT DE LUGNY 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.