SOCIETE TOURISTIQUE DE LA POINTE DU BOUT : revenue, balance sheet and financial ratios

SOCIETE TOURISTIQUE DE LA POINTE DU BOUT is a French company founded 52 years ago, specialized in the sector Hôtels et hébergement similaire . Based in LES TROIS-ILETS (97229), this company of category PME shows in 2024 a revenue of 329 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 TOURISTIQUE DE LA POINTE DU BOUT (SIREN 303160246)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 329 340 € 245 749 € 432 087 € 440 120 € 5 117 862 € 8 009 435 € 8 067 344 € 503 135 € 488 130 €
Net income -91 473 € 1 839 € 210 313 € 84 843 € 95 604 € 27 982 € 28 431 € 3 340 € 196 €
EBITDA 296 561 € 156 764 € 357 035 € 371 263 € 715 579 € 862 576 € 999 819 € 258 851 € 255 159 €
Net margin -27.8% 0.7% 48.7% 19.3% 1.9% 0.3% 0.4% 0.7% 0.0%

Revenue and income statement

In 2024, SOCIETE TOURISTIQUE DE LA POINTE DU BOUT achieves revenue of 329 k€. Activity remains stable over the period (CAGR: -4.8%). Vs 2023, growth of +34% (246 k€ -> 329 k€). After deducting consumption (0 €), gross margin stands at 329 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 297 k€, representing 90.0% of revenue. Positive scissor effect: EBITDA margin improves by +26.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -91 k€ (-27.8% 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

329 340 €

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

329 340 €

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

296 561 €

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

170 336 €

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

-91 473 €

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

66.2%

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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 6%. 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 89%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 57.7% 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

5.797%

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

89.433%

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

57.666%

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

0.585

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

35.2%

Solvency indicators evolution
SOCIETE TOURISTIQUE DE LA POINTE DU BOUT

Sector positioning

Debt ratio
5.8 2024
2022
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Good

In 2024, the debt ratio of SOCIETE TOURISTIQUE DE LA... (5.80) 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
89.43% 2024
2022
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Excellent

In 2024, the financial autonomy of SOCIETE TOURISTIQUE DE LA... (89.4%) 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
0.58 years 2024
2022
2023
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Good +12 pts over 3 years

In 2024, the repayment capacity of SOCIETE TOURISTIQUE DE LA... (0.58) 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 99.24. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

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

99.242

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

0.802

Liquidity indicators evolution
SOCIETE TOURISTIQUE DE LA POINTE DU BOUT

Sector positioning

Liquidity ratio
99.24 2024
2022
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Average -41 pts over 3 years

In 2024, the liquidity ratio of SOCIETE TOURISTIQUE DE LA... (99.24) 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
0.8x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Average +13 pts over 3 years

In 2024, the interest coverage of SOCIETE TOURISTIQUE DE LA... (0.8x) 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: 169 days. Excellent situation: suppliers finance 163 days of the operating cycle (retail model). Overall, WCR represents 10 days of revenue, i.e. 9 k€ to permanently finance. Notable WCR improvement over the period (-99%), freeing up cash.

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

8 793 €

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

6 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

169 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

10 j

WCR and payment terms evolution
SOCIETE TOURISTIQUE DE LA POINTE DU BOUT

Positioning of SOCIETE TOURISTIQUE DE LA POINTE DU BOUT 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 TOURISTIQUE DE LA POINTE DU BOUT is estimated at 952 105 € (range 240 160€ - 1 678 036€). With an EBITDA of 296 561€, 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
240k€ 952k€ 1678k€
952 105 € Range: 240 160€ - 1 678 036€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
296 561 € × 4.8x
Estimation 1 416 015 €
330 866€ - 2 438 824€
Revenue Multiple 30%
329 340 € × 0.54x
Estimation 178 922 €
88 983€ - 410 058€

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 TOURISTIQUE DE LA POINTE DU BOUT with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about SOCIETE TOURISTIQUE DE LA POINTE DU BOUT

What is the revenue of SOCIETE TOURISTIQUE DE LA POINTE DU BOUT ?

The revenue of SOCIETE TOURISTIQUE DE LA POINTE DU BOUT in 2024 is 329 k€.

Is SOCIETE TOURISTIQUE DE LA POINTE DU BOUT profitable?

SOCIETE TOURISTIQUE DE LA POINTE DU BOUT recorded a net loss in 2024.

Where is the headquarters of SOCIETE TOURISTIQUE DE LA POINTE DU BOUT ?

The headquarters of SOCIETE TOURISTIQUE DE LA POINTE DU BOUT is located in LES TROIS-ILETS (97229), in the department Martinique.

Where to find the tax return of SOCIETE TOURISTIQUE DE LA POINTE DU BOUT ?

The tax return of SOCIETE TOURISTIQUE DE LA POINTE DU BOUT 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 TOURISTIQUE DE LA POINTE DU BOUT operate?

SOCIETE TOURISTIQUE DE LA POINTE DU BOUT 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.