AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE : revenue, balance sheet and financial ratios

AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE is a French company founded 64 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in PARIS (75005), this company of category ETI shows in 2024 a revenue of 146.4 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 - AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE (SIREN 622012540)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 146 418 481 € 140 955 925 € 138 871 209 € 110 532 920 € 111 788 494 € 124 477 484 € 127 805 834 € 129 748 928 €
Net income 630 726 € 3 046 002 € 2 611 726 € 403 807 € -1 020 114 € 1 376 956 € 1 184 049 € 1 574 958 €
EBITDA 2 617 820 € 4 836 487 € 5 227 261 € 1 940 079 € 468 107 € 2 661 751 € 2 312 883 € 3 190 996 €
Net margin 0.4% 2.2% 1.9% 0.4% -0.9% 1.1% 0.9% 1.2%

Revenue and income statement

In 2024, AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE achieves revenue of 146.4 M€. Revenue is growing positively over 8 years (CAGR: +1.5%). Vs 2023: +4%. After deducting consumption (93.8 M€), gross margin stands at 52.6 M€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.6 M€, representing 1.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 631 k€, i.e. 0.4% 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

146 418 481 €

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

52 588 979 €

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

2 617 820 €

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

895 060 €

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

630 726 €

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

1.8%

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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 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

87.295%

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

37.75%

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

1.613%

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

7.991

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

29.9%

Solvency indicators evolution
AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE

Sector positioning

Debt ratio
87.3 2024
2022
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Average +19 pts over 3 years

In 2024, the debt ratio of AU VIEUX CAMPEUR PARIS DE... (87.30) 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
37.75% 2024
2022
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Average -11 pts over 3 years

In 2024, the financial autonomy of AU VIEUX CAMPEUR PARIS DE... (37.8%) 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
7.99 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 3.34 years
Watch +6 pts over 3 years

In 2024, the repayment capacity of AU VIEUX CAMPEUR PARIS DE... (7.99) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 255.63. 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 15.2x. Operating income very largely covers interest expenses: high safety margin.

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

255.626

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

15.16

Liquidity indicators evolution
AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE

Sector positioning

Liquidity ratio
255.63 2024
2022
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Average

In 2024, the liquidity ratio of AU VIEUX CAMPEUR PARIS DE... (255.63) 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
15.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.43x
Q3: 10.54x
Excellent +25 pts over 3 years

In 2024, the interest coverage of AU VIEUX CAMPEUR PARIS DE... (15.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 66 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 66 days of revenue, i.e. 27.0 M€ to permanently finance. Over 2016-2024, WCR increased by +28%, 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

27 040 565 €

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

4 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

29 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

66 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

66 j

WCR and payment terms evolution
AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE

Positioning of AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 15 714 604€ to 44 978 003€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
15714k€ 31970k€ 44978k€
31 970 067 € Range: 15 714 604€ - 44 978 003€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 détail d'articles de sport en magasin spécialisé)

Compare AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE

What is the revenue of AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE ?

The revenue of AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE in 2024 is 146.4 M€.

Is AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE profitable?

Yes, AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE generated a net profit of 631 k€ in 2024.

Where is the headquarters of AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE ?

The headquarters of AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE is located in PARIS (75005), in the department Paris.

Where to find the tax return of AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE ?

The tax return of AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE 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 AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE operate?

AU VIEUX CAMPEUR PARIS DE RORTHAYS & CIE operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.