CAMPING DU PARIS ROUSSILLON : revenue, balance sheet and financial ratios

In 2024, CAMPING DU PARIS ROUSSILLON achieves revenue of 3.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.3%. Vs 2023, growth of +28% (2.7 M€ -> 3.4 M€). After deducting consumption (14 k€), gross margin stands at 3.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 42.6% of revenue. Warning negative scissor effect: despite revenue change (+28%), EBITDA varies by +8%, reducing margin by 8.1 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 702 k€, i.e. 20.6% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 199%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 33.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 195.16. 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 6.6x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Overall, WCR represents 57 days of revenue, i.e. 538 k€ to permanently finance. Over 2016-2024, WCR increased by +438%, requiring additional financing.

Based on 261 transactions of similar company sales (all years), the value of CAMPING DU PARIS ROUSSILLON is estimated at 5 460 450 € (range 3 057 466€ - 10 620 002€). With an EBITDA of 1 449 700€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (in line with sector norms). 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.