BASE DU LAC DE CANIEL : revenue, balance sheet and financial ratios

BASE DU LAC DE CANIEL is a French company founded 19 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in SAINT-CONTEST (14280), this company of category ETI shows in 2019 a revenue of -18 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 - BASE DU LAC DE CANIEL (SIREN 492214036)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C -18 257 € 1 310 975 € 1 540 983 € 1 509 154 €
Net income 9 013 € -5 111 € -173 € -11 063 € -12 148 € -33 592 € 448 202 € 98 512 € -17 437 €
EBITDA -6 410 € -2 627 € -1 777 € -10 756 € -12 148 € -33 216 € 80 651 € 196 319 € 64 521 €
Net margin N/C N/C N/C N/C N/C 184.0% 34.2% 6.4% -1.2%

Revenue and income statement

In 2024, BASE DU LAC DE CANIEL generates positive net income of 9 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

-6 410 €

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

-6 409 €

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

9 013 €

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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 -113%. 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 -221%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

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

-112.729%

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

-220.552%

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

8.874

Solvency indicators evolution
BASE DU LAC DE CANIEL

Sector positioning

Debt ratio
-112.73 2024
2022
2023
2024
Q1: 0.0
Med: 15.92
Q3: 90.38
Excellent

In 2024, the debt ratio of BASE DU LAC DE CANIEL (-112.73) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-220.55% 2024
2022
2023
2024
Q1: 0.15%
Med: 23.15%
Q3: 52.92%
Watch

In 2024, the financial autonomy of BASE DU LAC DE CANIEL (-220.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
8.87 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.84 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of BASE DU LAC DE CANIEL (8.87) 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 137.30. 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

137.303

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

-44.072

Liquidity indicators evolution
BASE DU LAC DE CANIEL

Sector positioning

Liquidity ratio
137.3 2024
2022
2023
2024
Q1: 89.72
Med: 169.23
Q3: 360.87
Average +15 pts over 3 years

In 2024, the liquidity ratio of BASE DU LAC DE CANIEL (137.30) 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
-44.07x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.13x
Average

In 2024, the interest coverage of BASE DU LAC DE CANIEL (-44.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1300 days. Excellent situation: suppliers finance 1300 days of the operating cycle (retail model).

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

0 €

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

1300 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 and payment terms evolution
BASE DU LAC DE CANIEL

Positioning of BASE DU LAC DE CANIEL in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of BASE DU LAC DE CANIEL is estimated at 69 699 € (range 40 639€ - 134 210€). 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
114 transactions
40k€ 69k€ 134k€
69 699 € Range: 40 639€ - 134 210€
NAF 5 all-time

Valuation method used

Net Income Multiple
9 013 € × 7.7x = 69 699 €
Range: 40 640€ - 134 211€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare BASE DU LAC DE CANIEL with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about BASE DU LAC DE CANIEL

What is the revenue of BASE DU LAC DE CANIEL ?

The revenue of BASE DU LAC DE CANIEL in 2019 is -18 k€.

Is BASE DU LAC DE CANIEL profitable?

Yes, BASE DU LAC DE CANIEL generated a net profit of 9 k€ in 2024.

Where is the headquarters of BASE DU LAC DE CANIEL ?

The headquarters of BASE DU LAC DE CANIEL is located in SAINT-CONTEST (14280), in the department Calvados.

Where to find the tax return of BASE DU LAC DE CANIEL ?

The tax return of BASE DU LAC DE CANIEL 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 BASE DU LAC DE CANIEL operate?

BASE DU LAC DE CANIEL operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.