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

CAMPING DE LA YOLE is a French company founded 58 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in METZ (57000), this company of category PME shows in 2021 a revenue of 2.5 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 - CAMPING DE LA YOLE (SIREN 682920137)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 2 529 046 € 5 389 021 € 6 862 330 € 6 815 791 € 6 461 930 € 6 049 313 €
Net income 1 252 069 € 628 462 € 773 451 € 593 607 € 505 985 € 545 611 €
EBITDA 1 489 847 € 2 006 390 € 2 240 896 € 1 782 757 € 1 386 591 € 1 459 779 €
Net margin 49.5% 11.7% 11.3% 8.7% 7.8% 9.0%

Revenue and income statement

In 2021, CAMPING DE LA YOLE achieves revenue of 2.5 M€. Revenue is declining over the period 2016-2021 (CAGR: -16.0%). Significant drop of -53% vs 2020. After deducting consumption (199 k€), gross margin stands at 2.3 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 58.9% of revenue. Positive scissor effect: EBITDA margin improves by +21.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.3 M€, i.e. 49.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 529 046 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 329 615 €

EBITDA (2021) ?
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

1 489 847 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 207 126 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 252 069 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

50.2%

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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 100%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 6.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 37.9% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

100.218%

Financial autonomy (2021) ?
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

42.866%

Cash flow / Revenue (2021) ?
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

37.912%

Repayment capacity (2021) ?
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

6.019

Asset age ratio (2021) ?
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

53.6%

Solvency indicators evolution
CAMPING DE LA YOLE

Sector positioning

Debt ratio
100.22 2021
2019
2020
2021
Q1: 20.16
Med: 78.86
Q3: 218.3
Average

In 2021, the debt ratio of CAMPING DE LA YOLE (100.22) 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
42.87% 2021
2019
2020
2021
Q1: 16.11%
Med: 36.92%
Q3: 60.47%
Good

In 2021, the financial autonomy of CAMPING DE LA YOLE (42.9%) 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
6.02 years 2021
2019
2020
2021
Q1: 0.36 years
Med: 2.15 years
Q3: 5.03 years
Average +16 pts over 3 years

In 2021, the repayment capacity of CAMPING DE LA YOLE (6.02) 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 440.07. 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 10.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

440.075

Interest coverage (2021) ?
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

10.35

Liquidity indicators evolution
CAMPING DE LA YOLE

Sector positioning

Liquidity ratio
440.07 2021
2019
2020
2021
Q1: 100.45
Med: 226.67
Q3: 420.18
Excellent +28 pts over 3 years

In 2021, the liquidity ratio of CAMPING DE LA YOLE (440.07) 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
10.35x 2021
2019
2020
2021
Q1: 0.18x
Med: 2.11x
Q3: 6.59x
Excellent +23 pts over 3 years

In 2021, the interest coverage of CAMPING DE LA YOLE (10.3x) 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: 231 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 202 days. The company must finance 29 days of gap between collections and payments. Overall, WCR represents 430 days of revenue, i.e. 3.0 M€ to permanently finance. Over 2016-2021, WCR increased by +1139%, requiring additional financing.

Operating WCR (2021) ?
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

3 018 770 €

Customer credit (2021) ?
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

231 j

Supplier credit (2021) ?
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

202 j

Inventory turnover (2021) ?
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 (2021) ?
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

430 j

WCR and payment terms evolution
CAMPING DE LA YOLE

Positioning of CAMPING DE LA YOLE in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 5 080 704€ to 14 272 512€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
5080k€ 8100k€ 14272k€
8 100 186 € Range: 5 080 704€ - 14 272 512€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 YOLE 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 YOLE

What is the revenue of CAMPING DE LA YOLE ?

The revenue of CAMPING DE LA YOLE in 2021 is 2.5 M€.

Is CAMPING DE LA YOLE profitable?

Yes, CAMPING DE LA YOLE generated a net profit of 1.3 M€ in 2021.

Where is the headquarters of CAMPING DE LA YOLE ?

The headquarters of CAMPING DE LA YOLE is located in METZ (57000), in the department Moselle.

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

The tax return of CAMPING DE LA YOLE 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 YOLE operate?

CAMPING DE LA YOLE 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.