CAMPING ET RESTAURANT TRELEVERN : revenue, balance sheet and financial ratios

CAMPING ET RESTAURANT TRELEVERN is a French company founded 11 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in TRELEVERN (22660), this company of category PME shows in 2024 a revenue of 480 k€. 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 ET RESTAURANT TRELEVERN (SIREN 811942127)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 480 424 € 534 214 € 461 142 € 372 217 € 235 836 € 380 056 € 385 124 € 322 775 € 365 376 €
Net income -951 € 69 249 € 67 397 € 84 462 € -8 584 € 28 317 € 39 784 € 1 705 € 11 671 €
EBITDA -25 085 € 113 106 € 90 652 € 116 199 € 9 836 € 57 252 € 60 913 € 54 561 € 51 306 €
Net margin -0.2% 13.0% 14.6% 22.7% -3.6% 7.5% 10.3% 0.5% 3.2%

Revenue and income statement

In 2024, CAMPING ET RESTAURANT TRELEVERN achieves revenue of 480 k€. Revenue is growing positively over 9 years (CAGR: +3.5%). Significant drop of -10% vs 2023. After deducting consumption (68 k€), gross margin stands at 412 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -25 k€, representing -5.2% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -122%, reducing margin by 26.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -951 € (-0.2% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

480 424 €

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

412 188 €

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

-25 085 €

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

4 530 €

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

-951 €

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

-5.2%

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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 106%. 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 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

105.516%

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

39.028%

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

-6.505%

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

-4.21

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

39.6%

Solvency indicators evolution
CAMPING ET RESTAURANT TRELEVERN

Sector positioning

Debt ratio
105.52 2024
2022
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Average +10 pts over 3 years

In 2024, the debt ratio of CAMPING ET RESTAURANT TRE... (105.52) 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
39.03% 2024
2022
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Good

In 2024, the financial autonomy of CAMPING ET RESTAURANT TRE... (39.0%) 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
-4.21 years 2024
2022
2023
2024
Q1: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Excellent -20 pts over 3 years

In 2024, the repayment capacity of CAMPING ET RESTAURANT TRE... (-4.21) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 301.60. 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

301.603

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

-18.19

Liquidity indicators evolution
CAMPING ET RESTAURANT TRELEVERN

Sector positioning

Liquidity ratio
301.6 2024
2022
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Good +6 pts over 3 years

In 2024, the liquidity ratio of CAMPING ET RESTAURANT TRE... (301.60) 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
-18.19x 2024
2022
2023
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Average -17 pts over 3 years

In 2024, the interest coverage of CAMPING ET RESTAURANT TRE... (-18.2x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 44 days of revenue, i.e. 59 k€ to permanently finance. Over 2016-2024, WCR increased by +185%, requiring additional financing.

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

58 991 €

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

7 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

39 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

2 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

44 j

WCR and payment terms evolution
CAMPING ET RESTAURANT TRELEVERN

Positioning of CAMPING ET RESTAURANT TRELEVERN 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 ET RESTAURANT TRELEVERN is estimated at 775 404 € (range 499 206€ - 1 049 133€). 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
499k€ 775k€ 1049k€
775 404 € Range: 499 206€ - 1 049 133€
NAF 5 all-time

Valuation method used

Revenue Multiple
480 424 € × 1.61x = 775 404 €
Range: 499 207€ - 1 049 134€

Only this financial indicator is available for this company.

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 ET RESTAURANT TRELEVERN 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 ET RESTAURANT TRELEVERN

What is the revenue of CAMPING ET RESTAURANT TRELEVERN ?

The revenue of CAMPING ET RESTAURANT TRELEVERN in 2024 is 480 k€.

Is CAMPING ET RESTAURANT TRELEVERN profitable?

CAMPING ET RESTAURANT TRELEVERN recorded a net loss in 2024.

Where is the headquarters of CAMPING ET RESTAURANT TRELEVERN ?

The headquarters of CAMPING ET RESTAURANT TRELEVERN is located in TRELEVERN (22660), in the department Cotes-d'Armor.

Where to find the tax return of CAMPING ET RESTAURANT TRELEVERN ?

The tax return of CAMPING ET RESTAURANT TRELEVERN 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 ET RESTAURANT TRELEVERN operate?

CAMPING ET RESTAURANT TRELEVERN 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.