CAMPING DES OYATS : revenue, balance sheet and financial ratios

CAMPING DES OYATS is a French company founded 33 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in PLONEVEZ-PORZAY (29550), this company of category PME shows in 2024 a revenue of 1.5 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 - CAMPING DES OYATS (SIREN 390727030)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 1 545 436 € 1 505 669 € 1 300 447 € 1 142 259 € 1 021 683 € 943 716 € 789 468 € 640 726 € 568 108 € 595 769 €
Net income 325 809 € 389 489 € 252 261 € 152 057 € 217 095 € 249 464 € 158 063 € 127 254 € 172 848 € 129 311 €
EBITDA 629 858 € 673 609 € 528 893 € 375 721 € 379 511 € 369 181 € 261 534 € 174 250 € 255 741 € 311 327 €
Net margin 21.1% 25.9% 19.4% 13.3% 21.2% 26.4% 20.0% 19.9% 30.4% 21.7%

Revenue and income statement

In 2024, CAMPING DES OYATS achieves revenue of 1.5 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.2%. Vs 2023: +3%. After deducting consumption (85 k€), gross margin stands at 1.5 M€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 630 k€, representing 40.8% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -6%, reducing margin by 4.0 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 326 k€, i.e. 21.1% 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

1 545 436 €

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

1 460 262 €

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

629 858 €

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

413 874 €

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

325 809 €

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

40.4%

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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 146%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 34.0% 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 (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

145.555%

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

39.28%

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

33.998%

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

4.614

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

58.6%

Solvency indicators evolution
CAMPING DES OYATS

Sector positioning

Debt ratio
145.56 2024
2022
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Average +12 pts over 3 years

In 2024, the debt ratio of CAMPING DES OYATS (145.56) 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
39.28% 2024
2022
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Good

In 2024, the financial autonomy of CAMPING DES OYATS (39.3%) 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
4.61 years 2024
2022
2023
2024
Q1: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Average +11 pts over 3 years

In 2024, the repayment capacity of CAMPING DES OYATS (4.61) 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 997.12. 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 6.1x. 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

997.118

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

6.112

Liquidity indicators evolution
CAMPING DES OYATS

Sector positioning

Liquidity ratio
997.12 2024
2022
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Excellent

In 2024, the liquidity ratio of CAMPING DES OYATS (997.12) 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
6.11x 2024
2022
2023
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Good

In 2024, the interest coverage of CAMPING DES OYATS (6.1x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Overall, WCR represents 122 days of revenue, i.e. 524 k€ to permanently finance.

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

523 625 €

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

5 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

55 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 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

122 j

WCR and payment terms evolution
CAMPING DES OYATS

Positioning of CAMPING DES OYATS 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 DES OYATS is estimated at 3 464 807 € (range 1 780 867€ - 5 452 871€). With an EBITDA of 629 858€, 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 2024
153 transactions
1780k€ 3464k€ 5452k€
3 464 807 € Range: 1 780 867€ - 5 452 871€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
629 858 € × 7.1x
Estimation 4 500 773 €
2 320 656€ - 6 659 773€
Revenue Multiple 30%
1 545 436 € × 1.61x
Estimation 2 494 333 €
1 605 856€ - 3 374 871€
Net Income Multiple 20%
325 809 € × 7.2x
Estimation 2 330 605 €
693 915€ - 5 552 617€

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 DES OYATS 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 DES OYATS

What is the revenue of CAMPING DES OYATS ?

The revenue of CAMPING DES OYATS in 2024 is 1.5 M€.

Is CAMPING DES OYATS profitable?

Yes, CAMPING DES OYATS generated a net profit of 326 k€ in 2024.

Where is the headquarters of CAMPING DES OYATS ?

The headquarters of CAMPING DES OYATS is located in PLONEVEZ-PORZAY (29550), in the department Finistere.

Where to find the tax return of CAMPING DES OYATS ?

The tax return of CAMPING DES OYATS 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 DES OYATS operate?

CAMPING DES OYATS 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.