SOCIETE THIERNOISE D'HOTELLERIE : revenue, balance sheet and financial ratios

SOCIETE THIERNOISE D'HOTELLERIE is a French company founded 19 years ago, specialized in the sector Hôtels et hébergement similaire . Based in THIERS (63300), this company of category PME shows in 2024 a revenue of 518 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 THIERNOISE D'HOTELLERIE (SIREN 491437323)
Indicator 2024 2023
Revenue 517 854 € 558 787 €
Net income -9 856 € 12 907 €
EBITDA 116 234 € 133 102 €
Net margin -1.9% 2.3%

Revenue and income statement

In 2024, SOCIETE THIERNOISE D'HOTELLERIE achieves revenue of 518 k€. Slight decline of -7% vs 2023. After deducting consumption (24 k€), gross margin stands at 494 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 116 k€, representing 22.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -10 k€ (-1.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

517 854 €

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

493 739 €

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

116 234 €

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

-3 888 €

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

-9 856 €

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

22.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 66%. 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 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 10.8% 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

42.54%

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

66.03%

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

10.846%

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

3.415

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

31.6%

Solvency indicators evolution
SOCIETE THIERNOISE D'HOTELLERIE

Sector positioning

Debt ratio
42.54 2024
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Average

In 2024, the debt ratio of SOCIETE THIERNOISE D'HOTE... (42.54) 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
66.03% 2024
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Excellent

In 2024, the financial autonomy of SOCIETE THIERNOISE D'HOTE... (66.0%) 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
3.42 years 2024
2023
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Average

In 2024, the repayment capacity of SOCIETE THIERNOISE D'HOTE... (3.42) 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 309.31. 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 5.6x. Operating income very largely covers interest expenses: high safety margin.

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

309.306

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

5.627

Liquidity indicators evolution
SOCIETE THIERNOISE D'HOTELLERIE

Sector positioning

Liquidity ratio
309.31 2024
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Good +9 pts over 2 years

In 2024, the liquidity ratio of SOCIETE THIERNOISE D'HOTE... (309.31) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
5.63x 2024
2023
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Good

In 2024, the interest coverage of SOCIETE THIERNOISE D'HOTE... (5.6x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 138 days of revenue, i.e. 198 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

197 877 €

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

8 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

43 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

2 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

138 j

WCR and payment terms evolution
SOCIETE THIERNOISE D'HOTELLERIE

Positioning of SOCIETE THIERNOISE D'HOTELLERIE 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 THIERNOISE D'HOTELLERIE is estimated at 452 371 € (range 133 518€ - 839 210€). With an EBITDA of 116 234€, the sector multiple of 4.8x is applied. 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
133k€ 452k€ 839k€
452 371 € Range: 133 518€ - 839 210€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
116 234 € × 4.8x
Estimation 554 992 €
129 680€ - 955 872€
Revenue Multiple 30%
517 854 € × 0.54x
Estimation 281 337 €
139 917€ - 644 774€

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 THIERNOISE D'HOTELLERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SOCIETE THIERNOISE D'HOTELLERIE

What is the revenue of SOCIETE THIERNOISE D'HOTELLERIE ?

The revenue of SOCIETE THIERNOISE D'HOTELLERIE in 2024 is 518 k€.

Is SOCIETE THIERNOISE D'HOTELLERIE profitable?

SOCIETE THIERNOISE D'HOTELLERIE recorded a net loss in 2024.

Where is the headquarters of SOCIETE THIERNOISE D'HOTELLERIE ?

The headquarters of SOCIETE THIERNOISE D'HOTELLERIE is located in THIERS (63300), in the department Puy-de-Dome.

Where to find the tax return of SOCIETE THIERNOISE D'HOTELLERIE ?

The tax return of SOCIETE THIERNOISE D'HOTELLERIE 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 THIERNOISE D'HOTELLERIE operate?

SOCIETE THIERNOISE D'HOTELLERIE 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.