CAMPING INTERNATIONAL LES MOUETTES : revenue, balance sheet and financial ratios

CAMPING INTERNATIONAL LES MOUETTES is a French company founded 34 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in CARANTEC (29660), this company of category PME shows in 2023 a revenue of 7.1 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 INTERNATIONAL LES MOUETTES (SIREN 387746977)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 7 095 215 € 5 347 514 € 4 275 406 € N/C N/C N/C N/C N/C
Net income 657 283 € 545 096 € 898 373 € 449 580 € 260 904 € 213 628 € 67 457 € 109 922 €
EBITDA 1 806 431 € 1 261 299 € 1 882 095 € N/C N/C N/C N/C N/C
Net margin 9.3% 10.2% 21.0% N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, CAMPING INTERNATIONAL LES MOUETTES achieves revenue of 7.1 M€. Over the period 2021-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +28.8%. Vs 2022, growth of +33% (5.3 M€ -> 7.1 M€). After deducting consumption (618 k€), gross margin stands at 6.5 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.8 M€, representing 25.5% of 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 657 k€, i.e. 9.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 095 215 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 476 857 €

EBITDA (2023) ?
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

1 806 431 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

911 697 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

657 283 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

25.4%

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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 151%. 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 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.5% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

151.181%

Financial autonomy (2023) ?
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

29.741%

Cash flow / Revenue (2023) ?
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

21.468%

Repayment capacity (2023) ?
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

2.782

Asset age ratio (2023) ?
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

39.2%

Solvency indicators evolution
CAMPING INTERNATIONAL LES MOUETTES

Sector positioning

Debt ratio
151.18 2023
2021
2022
2023
Q1: 13.51
Med: 60.75
Q3: 186.32
Average

In 2023, the debt ratio of CAMPING INTERNATIONAL LES... (151.18) 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
29.74% 2023
2021
2022
2023
Q1: 13.79%
Med: 37.26%
Q3: 60.0%
Average

In 2023, the financial autonomy of CAMPING INTERNATIONAL LES... (29.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.78 years 2023
2021
2022
2023
Q1: 0.18 years
Med: 2.08 years
Q3: 5.38 years
Average

In 2023, the repayment capacity of CAMPING INTERNATIONAL LES... (2.78) 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 81.88. 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 3.0x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

81.876

Interest coverage (2023) ?
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

3.031

Liquidity indicators evolution
CAMPING INTERNATIONAL LES MOUETTES

Sector positioning

Liquidity ratio
81.88 2023
2021
2022
2023
Q1: 89.89
Med: 206.71
Q3: 408.12
Watch -15 pts over 3 years

In 2023, the liquidity ratio of CAMPING INTERNATIONAL LES... (81.88) 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
3.03x 2023
2021
2022
2023
Q1: 0.25x
Med: 3.21x
Q3: 10.36x
Average

In 2023, the interest coverage of CAMPING INTERNATIONAL LES... (3.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 63 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. WCR is negative (-45 days): operations structurally generate cash.

Operating WCR (2023) ?
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

-880 232 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

63 j

Inventory turnover (2023) ?
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 (2023) ?
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

-45 j

WCR and payment terms evolution
CAMPING INTERNATIONAL LES MOUETTES

Positioning of CAMPING INTERNATIONAL LES MOUETTES 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 INTERNATIONAL LES MOUETTES is estimated at 10 829 950 € (range 5 819 579€ - 16 438 749€). With an EBITDA of 1 806 431€, 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 2023
153 transactions
5819k€ 10829k€ 16438k€
10 829 950 € Range: 5 819 579€ - 16 438 749€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 806 431 € × 7.1x
Estimation 12 908 205 €
6 655 635€ - 19 100 212€
Revenue Multiple 30%
7 095 215 € × 1.61x
Estimation 11 451 672 €
7 372 609€ - 15 494 293€
Net Income Multiple 20%
657 283 € × 7.2x
Estimation 4 701 733 €
1 399 896€ - 11 201 780€

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 INTERNATIONAL LES MOUETTES 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 INTERNATIONAL LES MOUETTES

What is the revenue of CAMPING INTERNATIONAL LES MOUETTES ?

The revenue of CAMPING INTERNATIONAL LES MOUETTES in 2023 is 7.1 M€.

Is CAMPING INTERNATIONAL LES MOUETTES profitable?

Yes, CAMPING INTERNATIONAL LES MOUETTES generated a net profit of 657 k€ in 2023.

Where is the headquarters of CAMPING INTERNATIONAL LES MOUETTES ?

The headquarters of CAMPING INTERNATIONAL LES MOUETTES is located in CARANTEC (29660), in the department Finistere.

Where to find the tax return of CAMPING INTERNATIONAL LES MOUETTES ?

The tax return of CAMPING INTERNATIONAL LES MOUETTES 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 INTERNATIONAL LES MOUETTES operate?

CAMPING INTERNATIONAL LES MOUETTES 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.