SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE : revenue, balance sheet and financial ratios

SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE is a French company founded 70 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PONTORSON (50170), this company of category PME shows in 2024 a revenue of 1.3 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 POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE (SIREN 307717363)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 301 435 € 1 291 930 € 1 345 369 € 950 980 € 697 998 € 1 506 608 € 1 491 086 € 1 480 509 € 1 486 532 €
Net income 657 291 € 592 713 € 1 093 000 € 21 353 € -179 223 € 403 685 € 409 925 € 669 027 € 436 521 €
EBITDA 1 079 692 € 1 096 645 € 1 149 437 € 749 898 € 437 241 € 1 366 973 € 1 328 867 € 1 346 701 € 1 346 656 €
Net margin 50.5% 45.9% 81.2% 2.2% -25.7% 26.8% 27.5% 45.2% 29.4%

Revenue and income statement

In 2024, SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE achieves revenue of 1.3 M€. Activity remains stable over the period (CAGR: -1.6%). Vs 2023: +1%. After deducting consumption (0 €), gross margin stands at 1.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 83.0% 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 657 k€, i.e. 50.5% 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

1 301 435 €

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

1 301 435 €

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

1 079 692 €

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

787 740 €

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

657 291 €

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

83.0%

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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 15%. 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 87%. 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 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 73.0% 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 (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

14.544%

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

86.934%

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

73.026%

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

1.274

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

31.1%

Solvency indicators evolution
SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE

Sector positioning

Debt ratio
14.54 2024
2022
2023
2024
Q1: -20.62
Med: 5.98
Q3: 146.83
Average

In 2024, the debt ratio of SOCIETE POUR L'AMELIORATI... (14.54) 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
86.93% 2024
2022
2023
2024
Q1: 0.04%
Med: 27.47%
Q3: 73.82%
Excellent

In 2024, the financial autonomy of SOCIETE POUR L'AMELIORATI... (86.9%) 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
1.27 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.65 years
Q3: 10.57 years
Average

In 2024, the repayment capacity of SOCIETE POUR L'AMELIORATI... (1.27) 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 11085.39. 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 4.2x. Financial charges are adequately covered by operations.

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

11085.389

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

4.213

Liquidity indicators evolution
SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE

Sector positioning

Liquidity ratio
11085.39 2024
2022
2023
2024
Q1: 83.33
Med: 307.99
Q3: 1318.25
Excellent

In 2024, the liquidity ratio of SOCIETE POUR L'AMELIORATI... (11085.39) 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
4.21x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.04x
Good -8 pts over 3 years

In 2024, the interest coverage of SOCIETE POUR L'AMELIORATI... (4.2x) 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: 59 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). WCR is negative (-108 days): operations structurally generate cash. Over 2016-2024, WCR increased by +23%, 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

-390 730 €

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

4 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

59 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

-108 j

WCR and payment terms evolution
SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE

Positioning of SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE is estimated at 4 233 776 € (range 1 189 903€ - 7 608 307€). With an EBITDA of 1 079 692€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 2024
169 transactions
1189k€ 4233k€ 7608k€
4 233 776 € Range: 1 189 903€ - 7 608 307€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 079 692 € × 5.6x
Estimation 6 046 089 €
1 600 439€ - 10 791 524€
Revenue Multiple 30%
1 301 435 € × 0.81x
Estimation 1 049 773 €
401 152€ - 1 957 571€
Net Income Multiple 20%
657 291 € × 6.8x
Estimation 4 478 998 €
1 346 693€ - 8 126 371€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE

What is the revenue of SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE ?

The revenue of SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE in 2024 is 1.3 M€.

Is SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE profitable?

Yes, SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE generated a net profit of 657 k€ in 2024.

Where is the headquarters of SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE ?

The headquarters of SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE is located in PONTORSON (50170), in the department Manche.

Where to find the tax return of SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE ?

The tax return of SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE 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 POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE operate?

SOCIETE POUR L'AMELIORATION ET LE DEVELOPPEMENT DU TOURISME POPULAIRE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.