CAMPING FONTAINES : revenue, balance sheet and financial ratios

CAMPING FONTAINES 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 PERNES-LES-FONTAINES (84210), this company of category ETI 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 FONTAINES (SIREN 512011131)
Indicator 2024 2023 2021 2020 2019 2019 2018 2017
Revenue 1 536 575 € 1 348 860 € 952 710 € 528 807 € 953 203 € 1 068 970 € N/C N/C
Net income -92 745 € -291 992 € -118 059 € -473 668 € -134 777 € 148 213 € 100 053 € 94 125 €
EBITDA 410 331 € 256 114 € 235 864 € -136 108 € 170 327 € 269 978 € N/C N/C
Net margin -6.0% -21.6% -12.4% -89.6% -14.1% 13.9% N/C N/C

Revenue and income statement

In 2024, CAMPING FONTAINES achieves revenue of 1.5 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.5%. Vs 2023, growth of +14% (1.3 M€ -> 1.5 M€). After deducting consumption (39 k€), gross margin stands at 1.5 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 410 k€, representing 26.7% of revenue. Positive scissor effect: EBITDA margin improves by +7.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -93 k€ (-6.0% 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

1 536 575 €

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

1 497 692 €

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

410 331 €

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

162 124 €

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

-92 745 €

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

26.6%

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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 -777%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 28.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 10.4% 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 (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

-776.946%

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

-14.028%

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

10.393%

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

28.114

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

58.2%

Solvency indicators evolution
CAMPING FONTAINES

Sector positioning

Debt ratio
-776.95 2024
2021
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Excellent

In 2024, the debt ratio of CAMPING FONTAINES (-776.95) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-14.03% 2024
2021
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Watch

In 2024, the financial autonomy of CAMPING FONTAINES (-14.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
28.11 years 2024
2021
2023
2024
Q1: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Watch

In 2024, the repayment capacity of CAMPING FONTAINES (28.11) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 60.90. 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 60.5x. 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

60.9

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

60.479

Liquidity indicators evolution
CAMPING FONTAINES

Sector positioning

Liquidity ratio
60.9 2024
2021
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Watch -57 pts over 3 years

In 2024, the liquidity ratio of CAMPING FONTAINES (60.90) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
60.48x 2024
2021
2023
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Excellent

In 2024, the interest coverage of CAMPING FONTAINES (60.5x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. Favorable situation: supplier credit is longer than customer credit by 14 days. WCR is negative (-29 days): operations structurally generate cash.

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

-121 697 €

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

2 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

16 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

-29 j

WCR and payment terms evolution
CAMPING FONTAINES

Positioning of CAMPING FONTAINES 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 FONTAINES is estimated at 2 762 574 € (range 1 543 636€ - 3 969 954€). With an EBITDA of 410 331€, 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
1543k€ 2762k€ 3969k€
2 762 574 € Range: 1 543 636€ - 3 969 954€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
410 331 € × 7.1x
Estimation 2 932 100 €
1 511 828€ - 4 338 615€
Revenue Multiple 30%
1 536 575 € × 1.61x
Estimation 2 480 031 €
1 596 649€ - 3 355 521€

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 FONTAINES 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 FONTAINES

What is the revenue of CAMPING FONTAINES ?

The revenue of CAMPING FONTAINES in 2024 is 1.5 M€.

Is CAMPING FONTAINES profitable?

CAMPING FONTAINES recorded a net loss in 2024.

Where is the headquarters of CAMPING FONTAINES ?

The headquarters of CAMPING FONTAINES is located in PERNES-LES-FONTAINES (84210), in the department Vaucluse.

Where to find the tax return of CAMPING FONTAINES ?

The tax return of CAMPING FONTAINES 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 FONTAINES operate?

CAMPING FONTAINES 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.