CAMPING JULLOUVILLE LES PINS : revenue, balance sheet and financial ratios

CAMPING JULLOUVILLE LES PINS is a French company founded 9 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in YQUELON (50400), this company of category PME shows in 2020 a revenue of 3.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CAMPING JULLOUVILLE LES PINS (SIREN 827459488)
Indicator 2020 2019 2018
Revenue 3 022 473 € 1 219 708 € 752 864 €
Net income 343 064 € -35 838 € -72 728 €
EBITDA 604 043 € 107 036 € -43 338 €
Net margin 11.4% -2.9% -9.7%

Revenue and income statement

In 2020, CAMPING JULLOUVILLE LES PINS achieves revenue of 3.0 M€. Over the period 2018-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +100.4%. Vs 2019, growth of +148% (1.2 M€ -> 3.0 M€). After deducting consumption (1.7 M€), gross margin stands at 1.3 M€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 604 k€, representing 20.0% of revenue. Positive scissor effect: EBITDA margin improves by +11.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 343 k€, i.e. 11.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 022 473 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 289 544 €

EBITDA (2020) ?
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

604 043 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

481 526 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

343 064 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

20.0%

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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 1071%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 15.4% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1070.936%

Financial autonomy (2020) ?
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

7.012%

Cash flow / Revenue (2020) ?
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

15.427%

Repayment capacity (2020) ?
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

5.615

Asset age ratio (2020) ?
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

89.5%

Solvency indicators evolution
CAMPING JULLOUVILLE LES PINS

Sector positioning

Debt ratio
1070.94 2020
2018
2019
2020
Q1: 0.0
Med: 12.54
Q3: 165.29
Average +50 pts over 3 years

In 2020, the debt ratio of CAMPING JULLOUVILLE LES PINS (1070.94) 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
7.01% 2020
2018
2019
2020
Q1: 2.35%
Med: 37.75%
Q3: 80.16%
Average

In 2020, the financial autonomy of CAMPING JULLOUVILLE LES PINS (7.0%) 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
5.62 years 2020
2018
2019
2020
Q1: -0.01 years
Med: 0.43 years
Q3: 9.29 years
Average +40 pts over 3 years

In 2020, the repayment capacity of CAMPING JULLOUVILLE LES PINS (5.62) 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 219.61. 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 8.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

219.614

Interest coverage (2020) ?
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

8.387

Liquidity indicators evolution
CAMPING JULLOUVILLE LES PINS

Sector positioning

Liquidity ratio
219.61 2020
2018
2019
2020
Q1: 79.88
Med: 255.9
Q3: 986.53
Average

In 2020, the liquidity ratio of CAMPING JULLOUVILLE LES PINS (219.61) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
8.39x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 13.38x
Good +41 pts over 3 years

In 2020, the interest coverage of CAMPING JULLOUVILLE LES PINS (8.4x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-4 days): operations structurally generate cash. Notable WCR improvement over the period (-109%), freeing up cash.

Operating WCR (2020) ?
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

-29 922 €

Customer credit (2020) ?
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 (2020) ?
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

51 j

Inventory turnover (2020) ?
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

15 j

WCR in days of revenue (2020) ?
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

-4 j

WCR and payment terms evolution
CAMPING JULLOUVILLE LES PINS

Positioning of CAMPING JULLOUVILLE LES PINS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 193 transactions of similar company sales in 2020, the value of CAMPING JULLOUVILLE LES PINS is estimated at 2 794 475 € (range 1 256 246€ - 4 618 930€). With an EBITDA of 604 043€, the sector multiple of 6.2x is applied. The price/revenue ratio is 0.62x (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.

Estimated enterprise value 2020
193 transactions
1256k€ 2794k€ 4618k€
2 794 475 € Range: 1 256 246€ - 4 618 930€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
604 043 € × 6.2x
Estimation 3 745 766 €
1 543 332€ - 5 121 405€
Revenue Multiple 30%
3 022 473 € × 0.62x
Estimation 1 876 851 €
1 163 224€ - 4 157 940€
Net Income Multiple 20%
343 064 € × 5.2x
Estimation 1 792 686 €
678 067€ - 4 054 231€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 (Location de terrains et d'autres biens immobiliers)

Compare CAMPING JULLOUVILLE LES PINS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about CAMPING JULLOUVILLE LES PINS

What is the revenue of CAMPING JULLOUVILLE LES PINS ?

The revenue of CAMPING JULLOUVILLE LES PINS in 2020 is 3.0 M€.

Is CAMPING JULLOUVILLE LES PINS profitable?

Yes, CAMPING JULLOUVILLE LES PINS generated a net profit of 343 k€ in 2020.

Where is the headquarters of CAMPING JULLOUVILLE LES PINS ?

The headquarters of CAMPING JULLOUVILLE LES PINS is located in YQUELON (50400), in the department Manche.

Where to find the tax return of CAMPING JULLOUVILLE LES PINS ?

The tax return of CAMPING JULLOUVILLE LES PINS 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 JULLOUVILLE LES PINS operate?

CAMPING JULLOUVILLE LES PINS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.