SOCIETE HOTELIERE DE PUJOLS (S.H.P) : revenue, balance sheet and financial ratios

SOCIETE HOTELIERE DE PUJOLS (S.H.P) is a French company founded 12 years ago, specialized in the sector Hôtels et hébergement similaire . Based in PUJOLS (47300), this company of category PME shows in 2024 a revenue of 917 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 HOTELIERE DE PUJOLS (S.H.P) (SIREN 798404885)
Indicator 2024 2023 2022 2021 2020 2019 2019 2018 2017 2016
Revenue 917 020 € 993 194 € 852 326 € 591 634 € 496 033 € 657 283 € 379 330 € 744 475 € 715 030 € 615 449 €
Net income 36 140 € -6 086 € -110 330 € -151 506 € -163 218 € -5 448 € -92 371 € 24 511 € 14 845 € -6 489 €
EBITDA -164 € -3 584 € -42 241 € -87 373 € -96 283 € 139 038 € 21 782 € 76 992 € 66 404 € 33 003 €
Net margin 3.9% -0.6% -12.9% -25.6% -32.9% -0.8% -24.4% 3.3% 2.1% -1.1%

Revenue and income statement

In 2024, SOCIETE HOTELIERE DE PUJOLS (S.H.P) achieves revenue of 917 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Slight decline of -8% vs 2023. After deducting consumption (47 k€), gross margin stands at 870 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -164 €, representing -0.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 3.9% 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

917 020 €

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

870 452 €

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

-164 €

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

-62 547 €

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

36 140 €

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

-0.0%

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 68%. 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 23.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

40.425%

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

68.344%

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

6.864%

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

23.305

Asset age ratio (2024) ?
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

10.3%

Solvency indicators evolution
SOCIETE HOTELIERE DE PUJOLS (S.H.P)

Sector positioning

Debt ratio
40.42 2024
2022
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Average +15 pts over 3 years

In 2024, the debt ratio of SOCIETE HOTELIERE DE PUJO... (40.42) 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
68.34% 2024
2022
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Excellent

In 2024, the financial autonomy of SOCIETE HOTELIERE DE PUJO... (68.3%) 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
23.3 years 2024
2022
2023
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Average +50 pts over 3 years

In 2024, the repayment capacity of SOCIETE HOTELIERE DE PUJO... (23.30) 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 1707.56. 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

1707.559

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

-42699.39

Liquidity indicators evolution
SOCIETE HOTELIERE DE PUJOLS (S.H.P)

Sector positioning

Liquidity ratio
1707.56 2024
2022
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Excellent

In 2024, the liquidity ratio of SOCIETE HOTELIERE DE PUJO... (1707.56) 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
-42699.39x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Watch

In 2024, the interest coverage of SOCIETE HOTELIERE DE PUJO... (-42699.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. Excellent situation: suppliers finance 73 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 1392 days of revenue, i.e. 3.5 M€ to permanently finance. Over 2016-2024, WCR increased by +12142%, requiring additional financing.

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

3 546 309 €

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

3 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

76 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

1 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

1392 j

WCR and payment terms evolution
SOCIETE HOTELIERE DE PUJOLS (S.H.P)

Positioning of SOCIETE HOTELIERE DE PUJOLS (S.H.P) 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 HOTELIERE DE PUJOLS (S.H.P) is estimated at 358 110 € (range 179 598€ - 815 514€). 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
179k€ 358k€ 815k€
358 110 € Range: 179 598€ - 815 514€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
917 020 € × 0.54x
Estimation 498 194 €
247 767€ - 1 141 771€
Net Income Multiple 20%
36 140 € × 4.1x
Estimation 147 987 €
77 346€ - 326 128€

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 HOTELIERE DE PUJOLS (S.H.P) with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SOCIETE HOTELIERE DE PUJOLS (S.H.P)

What is the revenue of SOCIETE HOTELIERE DE PUJOLS (S.H.P) ?

The revenue of SOCIETE HOTELIERE DE PUJOLS (S.H.P) in 2024 is 917 k€.

Is SOCIETE HOTELIERE DE PUJOLS (S.H.P) profitable?

Yes, SOCIETE HOTELIERE DE PUJOLS (S.H.P) generated a net profit of 36 k€ in 2024.

Where is the headquarters of SOCIETE HOTELIERE DE PUJOLS (S.H.P) ?

The headquarters of SOCIETE HOTELIERE DE PUJOLS (S.H.P) is located in PUJOLS (47300), in the department Lot-et-Garonne.

Where to find the tax return of SOCIETE HOTELIERE DE PUJOLS (S.H.P) ?

The tax return of SOCIETE HOTELIERE DE PUJOLS (S.H.P) 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 PUJOLS (S.H.P) operate?

SOCIETE HOTELIERE DE PUJOLS (S.H.P) 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.