SOCIETE HOTELIERE DE LA COTE NORMANDE : revenue, balance sheet and financial ratios

SOCIETE HOTELIERE DE LA COTE NORMANDE is a French company founded 38 years ago, specialized in the sector Hôtels et hébergement similaire . Based in FALAISE (14700), this company of category ETI shows in 2021 a revenue of 1.4 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 DE LA COTE NORMANDE (SIREN 343123766)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 1 398 822 € 973 887 € 1 978 985 € 1 834 233 € 1 793 241 € 1 836 922 €
Net income 172 788 € 78 405 € 448 480 € 358 410 € 324 384 € 270 127 €
EBITDA 437 953 € 234 630 € 824 539 € 706 311 € 659 497 € 641 302 €
Net margin 12.4% 8.1% 22.7% 19.5% 18.1% 14.7%

Revenue and income statement

In 2021, SOCIETE HOTELIERE DE LA COTE NORMANDE achieves revenue of 1.4 M€. Revenue is declining over the period 2016-2021 (CAGR: -5.3%). Vs 2020, growth of +44% (974 k€ -> 1.4 M€). After deducting consumption (83 k€), gross margin stands at 1.3 M€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 438 k€, representing 31.3% of revenue. Positive scissor effect: EBITDA margin improves by +7.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 173 k€, i.e. 12.4% 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

1 398 822 €

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

1 315 363 €

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

437 953 €

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

273 224 €

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

172 788 €

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

31.1%

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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 8%. 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 76%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.0% 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

8.028%

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

76.294%

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

20.048%

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

0.433

Asset age ratio (2021) ?
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

19.2%

Solvency indicators evolution
SOCIETE HOTELIERE DE LA COTE NORMANDE

Sector positioning

Debt ratio
8.03 2021
2019
2020
2021
Q1: 0.0
Med: 41.15
Q3: 182.48
Good -9 pts over 3 years

In 2021, the debt ratio of SOCIETE HOTELIERE DE LA C... (8.03) 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
76.29% 2021
2019
2020
2021
Q1: 0.08%
Med: 25.93%
Q3: 55.61%
Excellent

In 2021, the financial autonomy of SOCIETE HOTELIERE DE LA C... (76.3%) 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
0.43 years 2021
2019
2020
2021
Q1: -2.99 years
Med: 0.53 years
Q3: 5.6 years
Good +13 pts over 3 years

In 2021, the repayment capacity of SOCIETE HOTELIERE DE LA C... (0.43) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 382.25. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

382.248

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

0.369

Liquidity indicators evolution
SOCIETE HOTELIERE DE LA COTE NORMANDE

Sector positioning

Liquidity ratio
382.25 2021
2019
2020
2021
Q1: 80.04
Med: 181.6
Q3: 371.28
Excellent

In 2021, the liquidity ratio of SOCIETE HOTELIERE DE LA C... (382.25) 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
0.37x 2021
2019
2020
2021
Q1: -0.58x
Med: 0.4x
Q3: 6.81x
Average -26 pts over 3 years

In 2021, the interest coverage of SOCIETE HOTELIERE DE LA C... (0.4x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Excellent situation: suppliers finance 61 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 181 days of revenue, i.e. 705 k€ to permanently finance. Over 2016-2021, WCR increased by +65%, 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

704 713 €

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

6 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

67 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

3 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

181 j

WCR and payment terms evolution
SOCIETE HOTELIERE DE LA COTE NORMANDE

Positioning of SOCIETE HOTELIERE DE LA COTE NORMANDE 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 HOTELIERE DE LA COTE NORMANDE is estimated at 2 623 361 € (range 1 888 821€ - 4 003 386€). With an EBITDA of 437 953€, 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
1888k€ 2623k€ 4003k€
2 623 361 € Range: 1 888 821€ - 4 003 386€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
437 953 € × 8.4x
Estimation 3 664 376 €
3 044 935€ - 5 548 434€
Revenue Multiple 30%
1 398 822 € × 1.20x
Estimation 1 685 327 €
843 348€ - 2 660 594€
Net Income Multiple 20%
172 788 € × 8.3x
Estimation 1 427 876 €
566 751€ - 2 154 958€

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 HOTELIERE DE LA COTE NORMANDE with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SOCIETE HOTELIERE DE LA COTE NORMANDE

What is the revenue of SOCIETE HOTELIERE DE LA COTE NORMANDE ?

The revenue of SOCIETE HOTELIERE DE LA COTE NORMANDE in 2021 is 1.4 M€.

Is SOCIETE HOTELIERE DE LA COTE NORMANDE profitable?

Yes, SOCIETE HOTELIERE DE LA COTE NORMANDE generated a net profit of 173 k€ in 2021.

Where is the headquarters of SOCIETE HOTELIERE DE LA COTE NORMANDE ?

The headquarters of SOCIETE HOTELIERE DE LA COTE NORMANDE is located in FALAISE (14700), in the department Calvados.

Where to find the tax return of SOCIETE HOTELIERE DE LA COTE NORMANDE ?

The tax return of SOCIETE HOTELIERE DE LA COTE NORMANDE 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 DE LA COTE NORMANDE operate?

SOCIETE HOTELIERE DE LA COTE NORMANDE 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.