VALERIE NICOLAS TOURISME : revenue, balance sheet and financial ratios

VALERIE NICOLAS TOURISME is a French company founded 23 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in SAINT-MALO (35400), this company of category PME shows in 2024 a revenue of 501 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 - VALERIE NICOLAS TOURISME (SIREN 444999338)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 500 782 € 161 304 € 169 753 € 172 418 € 187 519 € 276 704 € 250 739 € 91 217 € 51 404 €
Net income 1 167 707 € 2 487 696 € 94 113 € -33 270 € 384 593 € 248 750 € 111 859 € 23 990 € 721 182 €
EBITDA -30 955 € -130 538 € -71 608 € -65 926 € -41 874 € -60 103 € -149 568 € -155 547 € -100 917 €
Net margin 233.2% 1542.2% 55.4% -19.3% 205.1% 89.9% 44.6% 26.3% 1403.0%

Revenue and income statement

In 2024, VALERIE NICOLAS TOURISME achieves revenue of 501 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +32.9%. Vs 2023, growth of +210% (161 k€ -> 501 k€). After deducting consumption (0 €), gross margin stands at 501 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 -31 k€, representing -6.2% of revenue. Positive scissor effect: EBITDA margin improves by +74.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.2 M€, i.e. 233.2% 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

500 782 €

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

500 782 €

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

-30 955 €

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

-90 100 €

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

1 167 707 €

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

-6.2%

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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 14%. 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 87%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 245.0% 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

13.975%

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

87.048%

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

244.97%

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

0.747

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

69.1%

Solvency indicators evolution
VALERIE NICOLAS TOURISME

Sector positioning

Debt ratio
13.97 2024
2022
2023
2024
Q1: -3.79
Med: 0.16
Q3: 69.98
Average

In 2024, the debt ratio of VALERIE NICOLAS TOURISME (13.97) 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
87.05% 2024
2022
2023
2024
Q1: 0.0%
Med: 9.22%
Q3: 47.63%
Excellent

In 2024, the financial autonomy of VALERIE NICOLAS TOURISME (87.0%) 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
0.75 years 2024
2022
2023
2024
Q1: -0.19 years
Med: 0.0 years
Q3: 2.6 years
Average -18 pts over 3 years

In 2024, the repayment capacity of VALERIE NICOLAS TOURISME (0.75) 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 9834.58. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

9834.583

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

-62.833

Liquidity indicators evolution
VALERIE NICOLAS TOURISME

Sector positioning

Liquidity ratio
9834.58 2024
2022
2023
2024
Q1: 33.0
Med: 119.82
Q3: 327.59
Excellent

In 2024, the liquidity ratio of VALERIE NICOLAS TOURISME (9834.58) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-62.83x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.06x
Average

In 2024, the interest coverage of VALERIE NICOLAS TOURISME (-62.8x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Overall, WCR represents 2495 days of revenue, i.e. 3.5 M€ to permanently finance. Over 2016-2024, WCR increased by +1193%, requiring additional financing.

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

3 470 770 €

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

9 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

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

2495 j

WCR and payment terms evolution
VALERIE NICOLAS TOURISME

Positioning of VALERIE NICOLAS TOURISME 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 VALERIE NICOLAS TOURISME is estimated at 3 079 369 € (range 1 137 725€ - 6 188 758€). 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 2024
261 transactions
1137k€ 3079k€ 6188k€
3 079 369 € Range: 1 137 725€ - 6 188 758€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
500 782 € × 0.75x
Estimation 374 348 €
255 610€ - 681 290€
Net Income Multiple 20%
1 167 707 € × 6.1x
Estimation 7 136 902 €
2 460 899€ - 14 449 962€

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 VALERIE NICOLAS TOURISME 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 VALERIE NICOLAS TOURISME

What is the revenue of VALERIE NICOLAS TOURISME ?

The revenue of VALERIE NICOLAS TOURISME in 2024 is 501 k€.

Is VALERIE NICOLAS TOURISME profitable?

Yes, VALERIE NICOLAS TOURISME generated a net profit of 1.2 M€ in 2024.

Where is the headquarters of VALERIE NICOLAS TOURISME ?

The headquarters of VALERIE NICOLAS TOURISME is located in SAINT-MALO (35400), in the department Ille-et-Vilaine.

Where to find the tax return of VALERIE NICOLAS TOURISME ?

The tax return of VALERIE NICOLAS TOURISME 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 VALERIE NICOLAS TOURISME operate?

VALERIE NICOLAS TOURISME 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.