STE EXPLOITATION HOTEL BEAU-SITE : revenue, balance sheet and financial ratios

STE EXPLOITATION HOTEL BEAU-SITE is a French company founded 53 years ago, specialized in the sector Hôtels et hébergement similaire . Based in LUXEUIL-LES-BAINS (70300), this company of category PME shows in 2024 a revenue of 1.4 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 - STE EXPLOITATION HOTEL BEAU-SITE (SIREN 314284779)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 444 091 € N/C N/C N/C N/C N/C 1 149 732 € 1 135 264 € 1 130 912 €
Net income 59 691 € 58 693 € 83 978 € 51 437 € -1 278 € 36 345 € 55 413 € 40 866 € 25 859 €
EBITDA 130 694 € N/C N/C N/C N/C N/C 103 324 € 104 448 € 99 429 €
Net margin 4.1% N/C N/C N/C N/C N/C 4.8% 3.6% 2.3%

Revenue and income statement

In 2024, STE EXPLOITATION HOTEL BEAU-SITE achieves revenue of 1.4 M€. Revenue is growing positively over 9 years (CAGR: +3.1%). After deducting consumption (332 k€), gross margin stands at 1.1 M€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 131 k€, representing 9.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 60 k€, i.e. 4.1% 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

1 444 091 €

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

1 112 420 €

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

130 694 €

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

67 773 €

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

59 691 €

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

9.1%

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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 20%. 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 70%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.2% 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

19.744%

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

69.723%

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

8.183%

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

1.472

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

37.7%

Solvency indicators evolution
STE EXPLOITATION HOTEL BEAU-SITE

Sector positioning

Debt ratio
19.74 2024
2022
2023
2024
Q1: 0.0
Med: 27.86
Q3: 134.48
Good

In 2024, the debt ratio of STE EXPLOITATION HOTEL BE... (19.74) 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
69.72% 2024
2022
2023
2024
Q1: 2.15%
Med: 30.4%
Q3: 60.1%
Excellent

In 2024, the financial autonomy of STE EXPLOITATION HOTEL BE... (69.7%) 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
1.47 years 2024
2024
Q1: -0.07 years
Med: 0.73 years
Q3: 4.74 years
Average

In 2024, the repayment capacity of STE EXPLOITATION HOTEL BE... (1.47) 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 278.91. 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 3.2x. 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

278.911

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

3.172

Liquidity indicators evolution
STE EXPLOITATION HOTEL BEAU-SITE

Sector positioning

Liquidity ratio
278.91 2024
2022
2023
2024
Q1: 68.47
Med: 157.0
Q3: 342.55
Good

In 2024, the liquidity ratio of STE EXPLOITATION HOTEL BE... (278.91) 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
3.17x 2024
2024
Q1: 0.0x
Med: 1.5x
Q3: 11.71x
Good

In 2024, the interest coverage of STE EXPLOITATION HOTEL BE... (3.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-5 days): operations structurally generate cash. Notable WCR improvement over the period (-218%), 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

-20 578 €

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

0 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

46 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

8 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

-5 j

WCR and payment terms evolution
STE EXPLOITATION HOTEL BEAU-SITE

Positioning of STE EXPLOITATION HOTEL BEAU-SITE 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 STE EXPLOITATION HOTEL BEAU-SITE is estimated at 596 263 € (range 215 508€ - 1 184 530€). With an EBITDA of 130 694€, 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
215k€ 596k€ 1184k€
596 263 € Range: 215 508€ - 1 184 530€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
130 694 € × 4.8x
Estimation 624 036 €
145 812€ - 1 074 786€
Revenue Multiple 30%
1 444 091 € × 0.54x
Estimation 784 538 €
390 175€ - 1 798 022€
Net Income Multiple 20%
59 691 € × 4.1x
Estimation 244 424 €
127 749€ - 538 653€

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 STE EXPLOITATION HOTEL BEAU-SITE with other companies in the same sector:

Voir toutes les statistiques du secteur Hôtels et hébergement similaire

Frequently asked questions about STE EXPLOITATION HOTEL BEAU-SITE

What is the revenue of STE EXPLOITATION HOTEL BEAU-SITE ?

The revenue of STE EXPLOITATION HOTEL BEAU-SITE in 2024 is 1.4 M€.

Is STE EXPLOITATION HOTEL BEAU-SITE profitable?

Yes, STE EXPLOITATION HOTEL BEAU-SITE generated a net profit of 60 k€ in 2024.

Where is the headquarters of STE EXPLOITATION HOTEL BEAU-SITE ?

The headquarters of STE EXPLOITATION HOTEL BEAU-SITE is located in LUXEUIL-LES-BAINS (70300), in the department Haute-Saone.

Where to find the tax return of STE EXPLOITATION HOTEL BEAU-SITE ?

The tax return of STE EXPLOITATION HOTEL BEAU-SITE 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 STE EXPLOITATION HOTEL BEAU-SITE operate?

STE EXPLOITATION HOTEL BEAU-SITE 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.