S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE : revenue, balance sheet and financial ratios

S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE is a French company founded 25 years ago, specialized in the sector Activités des sièges sociaux. Based in SAINT-MALO (35400), this company of category PME shows in 2018 a revenue of 185 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE (SIREN 434863601)
Indicator 2018 2017 2016
Revenue 184 836 € 184 422 € 98 230 €
Net income 105 863 € 92 576 € 52 343 €
EBITDA -17 985 € -14 858 € -18 516 €
Net margin 57.3% 50.2% 53.3%

Revenue and income statement

In 2018, S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE achieves revenue of 185 k€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +37.2%. Vs 2017: +0%. After deducting consumption (0 €), gross margin stands at 185 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 -18 k€, representing -9.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 106 k€, i.e. 57.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

184 836 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

184 836 €

EBITDA (2018) ?
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

-17 985 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-17 185 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

105 863 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-9.7%

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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 293%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 42.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 56.8% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

292.758%

Financial autonomy (2018) ?
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

17.69%

Cash flow / Revenue (2018) ?
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

56.811%

Repayment capacity (2018) ?
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

42.876

Solvency indicators evolution
S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE

Sector positioning

Debt ratio
292.76 2018
2016
2017
2018
Q1: 0.81
Med: 28.0
Q3: 115.81
Average

In 2018, the debt ratio of S.P.H.P. SOCIETE DE PARTI... (292.76) 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
17.69% 2018
2016
2017
2018
Q1: 20.0%
Med: 52.46%
Q3: 81.38%
Average

In 2018, the financial autonomy of S.P.H.P. SOCIETE DE PARTI... (17.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
42.88 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.61 years
Q3: 4.98 years
Average

In 2018, the repayment capacity of S.P.H.P. SOCIETE DE PARTI... (42.88) 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 11.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

11.982

Interest coverage (2018) ?
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

-679.728

Liquidity indicators evolution
S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE

Sector positioning

Liquidity ratio
11.98 2018
2016
2017
2018
Q1: 101.27
Med: 310.92
Q3: 1278.01
Watch

In 2018, the liquidity ratio of S.P.H.P. SOCIETE DE PARTI... (11.98) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-679.73x 2018
2016
2017
2018
Q1: -38.25x
Med: 0.0x
Q3: 4.7x
Average

In 2018, the interest coverage of S.P.H.P. SOCIETE DE PARTI... (-679.7x) 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: 336 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 465 days. Excellent situation: suppliers finance 129 days of the operating cycle (retail model). WCR is negative (-4136 days): operations structurally generate cash.

Operating WCR (2018) ?
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

-2 123 525 €

Customer credit (2018) ?
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

336 j

Supplier credit (2018) ?
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

465 j

Inventory turnover (2018) ?
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 (2018) ?
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

-4136 j

WCR and payment terms evolution
S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE

Positioning of S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 89 transactions of similar company sales in 2018, the value of S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE is estimated at 338 882 € (range 113 830€ - 703 219€). The price/revenue ratio is 0.44x (conservative 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 2018
89 tx
113k€ 338k€ 703k€
338 882 € Range: 113 830€ - 703 219€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
184 836 € × 0.44x
Estimation 81 268 €
37 067€ - 164 168€
Net Income Multiple 20%
105 863 € × 6.9x
Estimation 725 304 €
228 976€ - 1 511 796€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 89 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 (Activités des sièges sociaux)

Compare S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE

What is the revenue of S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE ?

The revenue of S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE in 2018 is 185 k€.

Is S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE profitable?

Yes, S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE generated a net profit of 106 k€ in 2018.

Where is the headquarters of S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE ?

The headquarters of S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE is located in SAINT-MALO (35400), in the department Ille-et-Vilaine.

Where to find the tax return of S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE ?

The tax return of S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE 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 S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE operate?

S.P.H.P. SOCIETE DE PARTICIPATION HOTELIERE PRENVEILLE operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.