ARC EN CIEL CAMPING CARS : revenue, balance sheet and financial ratios

ARC EN CIEL CAMPING CARS is a French company founded 34 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in GUIDEL (56520), this company of category PME shows in 2024 a revenue of 8.9 M€. 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 - ARC EN CIEL CAMPING CARS (SIREN 384301438)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 858 521 € 7 956 835 € 9 112 694 € 8 330 648 € 7 611 533 € 8 489 421 € 8 504 072 € 7 840 789 € 8 417 401 €
Net income 105 614 € 187 145 € 333 209 € 175 441 € 79 654 € 95 480 € 143 297 € 135 970 € 182 972 €
EBITDA -25 133 € 324 575 € 441 178 € 111 855 € 159 259 € 115 820 € -15 525 € 165 084 € 271 455 €
Net margin 1.2% 2.4% 3.7% 2.1% 1.0% 1.1% 1.7% 1.7% 2.2%

Revenue and income statement

In 2024, ARC EN CIEL CAMPING CARS achieves revenue of 8.9 M€. Revenue is growing positively over 9 years (CAGR: +0.6%). Vs 2023, growth of +11% (8.0 M€ -> 8.9 M€). After deducting consumption (7.6 M€), gross margin stands at 1.3 M€, i.e. a rate of 14%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -25 k€, representing -0.3% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -108%, reducing margin by 4.4 pts. This reflects costs rising faster than 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. 1.2% 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

8 858 521 €

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

1 265 641 €

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

-25 133 €

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

149 861 €

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

105 614 €

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

-0.3%

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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 89%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.

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

89.336%

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

27.73%

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

-1.187%

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

-7.726

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

56.7%

Solvency indicators evolution
ARC EN CIEL CAMPING CARS

Sector positioning

Debt ratio
89.34 2024
2022
2023
2024
Q1: 4.08
Med: 38.33
Q3: 127.96
Average +19 pts over 3 years

In 2024, the debt ratio of ARC EN CIEL CAMPING CARS (89.34) 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
27.73% 2024
2022
2023
2024
Q1: 10.78%
Med: 27.25%
Q3: 53.06%
Good -13 pts over 3 years

In 2024, the financial autonomy of ARC EN CIEL CAMPING CARS (27.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-7.73 years 2024
2022
2023
2024
Q1: -0.37 years
Med: 0.21 years
Q3: 3.53 years
Excellent -36 pts over 3 years

In 2024, the repayment capacity of ARC EN CIEL CAMPING CARS (-7.73) 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 150.07. 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

150.07

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

-127.132

Liquidity indicators evolution
ARC EN CIEL CAMPING CARS

Sector positioning

Liquidity ratio
150.07 2024
2022
2023
2024
Q1: 132.93
Med: 200.61
Q3: 386.05
Average -21 pts over 3 years

In 2024, the liquidity ratio of ARC EN CIEL CAMPING CARS (150.07) 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
-127.13x 2024
2022
2023
2024
Q1: 0.0x
Med: 2.15x
Q3: 25.1x
Average -25 pts over 3 years

In 2024, the interest coverage of ARC EN CIEL CAMPING CARS (-127.1x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. Excellent situation: suppliers finance 87 days of the operating cycle (retail model). Inventory turnover is 193 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 179 days of revenue, i.e. 4.4 M€ to permanently finance. Over 2016-2024, WCR increased by +85%, 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

4 404 545 €

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

2 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

89 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

193 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

179 j

WCR and payment terms evolution
ARC EN CIEL CAMPING CARS

Positioning of ARC EN CIEL CAMPING CARS in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 148 transactions of similar company sales in 2024, the value of ARC EN CIEL CAMPING CARS is estimated at 962 768 € (range 448 833€ - 1 854 356€). The price/revenue ratio is 0.16x (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.

Estimated enterprise value 2024
148 transactions
448k€ 962k€ 1854k€
962 768 € Range: 448 833€ - 1 854 356€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
8 858 521 € × 0.16x
Estimation 1 420 930 €
648 960€ - 2 507 240€
Net Income Multiple 20%
105 614 € × 2.6x
Estimation 275 527 €
148 643€ - 875 031€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 148 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 (Commerce de voitures et de véhicules automobiles légers)

Compare ARC EN CIEL CAMPING CARS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about ARC EN CIEL CAMPING CARS

What is the revenue of ARC EN CIEL CAMPING CARS ?

The revenue of ARC EN CIEL CAMPING CARS in 2024 is 8.9 M€.

Is ARC EN CIEL CAMPING CARS profitable?

Yes, ARC EN CIEL CAMPING CARS generated a net profit of 106 k€ in 2024.

Where is the headquarters of ARC EN CIEL CAMPING CARS ?

The headquarters of ARC EN CIEL CAMPING CARS is located in GUIDEL (56520), in the department Morbihan.

Where to find the tax return of ARC EN CIEL CAMPING CARS ?

The tax return of ARC EN CIEL CAMPING CARS 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 ARC EN CIEL CAMPING CARS operate?

ARC EN CIEL CAMPING CARS operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.