CAMPING DE LA POINTE : revenue, balance sheet and financial ratios

CAMPING DE LA POINTE is a French company founded 17 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in PREFAILLES (44770), this company of category ETI shows in 2023 a revenue of 706 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 - CAMPING DE LA POINTE (SIREN 504767450)
Indicator 2023 2022 2021 2020 2019
Revenue 706 141 € 668 827 € 634 606 € 508 462 € N/C
Net income -27 153 € 44 538 € 98 368 € 47 218 € 142 381 €
EBITDA 119 234 € 216 609 € 252 005 € 215 334 € N/C
Net margin -3.8% 6.7% 15.5% 9.3% N/C

Revenue and income statement

In 2023, CAMPING DE LA POINTE achieves revenue of 706 k€. Over the period 2020-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +11.6%. Vs 2022: +6%. After deducting consumption (10 k€), gross margin stands at 696 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 119 k€, representing 16.9% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -45%, reducing margin by 15.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -27 k€ (-3.8% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

706 141 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

696 021 €

EBITDA (2023) ?
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

119 234 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-39 626 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-27 153 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.9%

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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 57%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. 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 6.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 17.4% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

56.735%

Financial autonomy (2023) ?
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

58.811%

Cash flow / Revenue (2023) ?
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

17.352%

Repayment capacity (2023) ?
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

6.439

Asset age ratio (2023) ?
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

57.3%

Solvency indicators evolution
CAMPING DE LA POINTE

Sector positioning

Debt ratio
56.73 2023
2021
2022
2023
Q1: 13.51
Med: 60.75
Q3: 186.32
Good

In 2023, the debt ratio of CAMPING DE LA POINTE (56.73) 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
58.81% 2023
2021
2022
2023
Q1: 13.79%
Med: 37.26%
Q3: 60.0%
Good +7 pts over 3 years

In 2023, the financial autonomy of CAMPING DE LA POINTE (58.8%) 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
6.44 years 2023
2021
2022
2023
Q1: 0.18 years
Med: 2.08 years
Q3: 5.38 years
Average +6 pts over 3 years

In 2023, the repayment capacity of CAMPING DE LA POINTE (6.44) 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 232.39. 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 5.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

232.386

Interest coverage (2023) ?
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

5.539

Liquidity indicators evolution
CAMPING DE LA POINTE

Sector positioning

Liquidity ratio
232.39 2023
2021
2022
2023
Q1: 89.89
Med: 206.71
Q3: 408.12
Good

In 2023, the liquidity ratio of CAMPING DE LA POINTE (232.39) 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
5.54x 2023
2021
2022
2023
Q1: 0.25x
Med: 3.21x
Q3: 10.36x
Good

In 2023, the interest coverage of CAMPING DE LA POINTE (5.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 86 days. Excellent situation: suppliers finance 72 days of the operating cycle (retail model). Overall, WCR represents 162 days of revenue, i.e. 317 k€ to permanently finance.

Operating WCR (2023) ?
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

317 453 €

Customer credit (2023) ?
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

14 j

Supplier credit (2023) ?
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

86 j

Inventory turnover (2023) ?
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 (2023) ?
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

162 j

WCR and payment terms evolution
CAMPING DE LA POINTE

Positioning of CAMPING DE LA POINTE in its sector

Comparison with sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Valuation estimate

Based on 153 transactions of similar company sales (all years), the value of CAMPING DE LA POINTE is estimated at 959 897 € (range 549 722€ - 1 366 214€). With an EBITDA of 119 234€, the sector multiple of 7.1x is applied. The price/revenue ratio is 1.61x (premium 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 2023
153 transactions
549k€ 959k€ 1366k€
959 897 € Range: 549 722€ - 1 366 214€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
119 234 € × 7.1x
Estimation 852 010 €
439 307€ - 1 260 715€
Revenue Multiple 30%
706 141 € × 1.61x
Estimation 1 139 711 €
733 748€ - 1 542 047€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 153 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 (Terrains de camping et parcs pour caravanes ou véhicules de loisirs)

Compare CAMPING DE LA POINTE with other companies in the same sector:

Voir toutes les statistiques du secteur Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Frequently asked questions about CAMPING DE LA POINTE

What is the revenue of CAMPING DE LA POINTE ?

The revenue of CAMPING DE LA POINTE in 2023 is 706 k€.

Is CAMPING DE LA POINTE profitable?

CAMPING DE LA POINTE recorded a net loss in 2023.

Where is the headquarters of CAMPING DE LA POINTE ?

The headquarters of CAMPING DE LA POINTE is located in PREFAILLES (44770), in the department Loire-Atlantique.

Where to find the tax return of CAMPING DE LA POINTE ?

The tax return of CAMPING DE LA POINTE 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 CAMPING DE LA POINTE operate?

CAMPING DE LA POINTE operates in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs (NAF code 55.30Z). See the 'Sector positioning' section above to compare the company with its competitors.