TGS HOLIDAYS : revenue, balance sheet and financial ratios

TGS HOLIDAYS is a French company founded 18 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in PEISEY-NANCROIX (73210), this company of category PME shows in 2025 a revenue of 146 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 - TGS HOLIDAYS (SIREN 502016553)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 146 168 € 131 015 € 150 998 € 96 701 € 17 679 € 104 135 € 113 852 € 112 142 € 125 984 € 119 091 €
Net income 30 203 € 20 654 € 41 449 € 10 404 € 12 965 € 17 523 € 12 147 € 1 598 € 9 058 € 11 538 €
EBITDA 30 374 € 23 229 € 41 364 € 8 021 € 6 108 € 17 393 € 5 510 € 20 235 € 25 859 € 11 781 €
Net margin 20.7% 15.8% 27.5% 10.8% 73.3% 16.8% 10.7% 1.4% 7.2% 9.7%

Revenue and income statement

In 2025, TGS HOLIDAYS achieves revenue of 146 k€. Revenue is growing positively over 10 years (CAGR: +2.3%). Vs 2024, growth of +12% (131 k€ -> 146 k€). After deducting consumption (15 k€), gross margin stands at 131 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 30 k€, representing 20.8% of revenue. Positive scissor effect: EBITDA margin improves by +3.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 20.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

146 168 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

131 168 €

EBITDA (2025) ?
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

30 374 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

30 207 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

30 203 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

20.8%

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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 1%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 20.8% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.88%

Financial autonomy (2025) ?
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

0.548%

Cash flow / Revenue (2025) ?
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

20.789%

Repayment capacity (2025) ?
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

0.0

Asset age ratio (2025) ?
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

1.4%

Solvency indicators evolution
TGS HOLIDAYS

Sector positioning

Debt ratio
0.88 2025
2023
2024
2025
Q1: 0.0
Med: 8.53
Q3: 78.7
Good -38 pts over 3 years

In 2025, the debt ratio of TGS HOLIDAYS (0.88) 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
0.55% 2025
2023
2024
2025
Q1: 0.0%
Med: 14.37%
Q3: 49.66%
Average -37 pts over 3 years

In 2025, the financial autonomy of TGS HOLIDAYS (0.6%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 2.13 years
Excellent -25 pts over 3 years

In 2025, the repayment capacity of TGS HOLIDAYS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 288.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

288.315

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
TGS HOLIDAYS

Sector positioning

Liquidity ratio
288.31 2025
2023
2024
2025
Q1: 51.81
Med: 150.57
Q3: 482.77
Good

In 2025, the liquidity ratio of TGS HOLIDAYS (288.31) 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
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 3.93x
Average

In 2025, the interest coverage of TGS HOLIDAYS (0.0x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 14 days. WCR is negative (-314 days): operations structurally generate cash. Notable WCR improvement over the period (-26%), freeing up cash.

Operating WCR (2025) ?
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

-127 429 €

Customer credit (2025) ?
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 (2025) ?
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

22 j

Inventory turnover (2025) ?
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 (2025) ?
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

-314 j

WCR and payment terms evolution
TGS HOLIDAYS

Positioning of TGS HOLIDAYS in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of TGS HOLIDAYS is estimated at 150 149 € (range 82 063€ - 291 436€). With an EBITDA of 30 374€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (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 2025
261 transactions
82k€ 150k€ 291k€
150 149 € Range: 82 063€ - 291 436€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
30 374 € × 5.3x
Estimation 160 901 €
93 902€ - 314 060€
Revenue Multiple 30%
146 168 € × 0.75x
Estimation 109 265 €
74 607€ - 198 854€
Net Income Multiple 20%
30 203 € × 6.1x
Estimation 184 598 €
63 652€ - 373 751€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 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 (Hébergement touristique et autre hébergement de courte durée )

Compare TGS HOLIDAYS with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about TGS HOLIDAYS

What is the revenue of TGS HOLIDAYS ?

The revenue of TGS HOLIDAYS in 2025 is 146 k€.

Is TGS HOLIDAYS profitable?

Yes, TGS HOLIDAYS generated a net profit of 30 k€ in 2025.

Where is the headquarters of TGS HOLIDAYS ?

The headquarters of TGS HOLIDAYS is located in PEISEY-NANCROIX (73210), in the department Savoie.

Where to find the tax return of TGS HOLIDAYS ?

The tax return of TGS HOLIDAYS 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 TGS HOLIDAYS operate?

TGS HOLIDAYS operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.