CAMPING LES 3 VALLEES : revenue, balance sheet and financial ratios

CAMPING LES 3 VALLEES is a French company founded 19 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in ARGELES-GAZOST (65400), this company of category PME shows in 2021 a revenue of 3.7 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 LES 3 VALLEES (SIREN 491485231)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 3 727 085 € 3 031 185 € 3 469 256 € 3 234 107 € 3 214 185 € 3 096 407 €
Net income 1 006 196 € 890 305 € 860 257 € 316 094 € 368 544 € 348 474 € 386 625 € 300 607 €
EBITDA N/C N/C 1 603 679 € 822 755 € 868 712 € 902 435 € 1 020 675 € 898 994 €
Net margin N/C N/C 23.1% 10.4% 10.6% 10.8% 12.0% 9.7%

Revenue and income statement

In 2024, CAMPING LES 3 VALLEES generates positive net income of 1.0 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 301 k€ -> 1.0 M€.

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

1 006 196 €

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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 91%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. 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

90.717%

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

28.635%

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

34.2%

Solvency indicators evolution
CAMPING LES 3 VALLEES

Sector positioning

Debt ratio
90.72 2024
2021
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Average -18 pts over 3 years

In 2024, the debt ratio of CAMPING LES 3 VALLEES (90.72) 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
28.64% 2024
2021
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Average +5 pts over 3 years

In 2024, the financial autonomy of CAMPING LES 3 VALLEES (28.6%) 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
3.18 years 2021
2021
Q1: 0.36 years
Med: 2.15 years
Q3: 5.03 years
Average

In 2021, the repayment capacity of CAMPING LES 3 VALLEES (3.18) 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 131.97. 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

131.965

Liquidity indicators evolution
CAMPING LES 3 VALLEES

Sector positioning

Liquidity ratio
131.97 2024
2021
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Average -16 pts over 3 years

In 2024, the liquidity ratio of CAMPING LES 3 VALLEES (131.97) 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
2.18x 2021
2021
Q1: 0.18x
Med: 2.11x
Q3: 6.59x
Good

In 2021, the interest coverage of CAMPING LES 3 VALLEES (2.2x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
CAMPING LES 3 VALLEES

Positioning of CAMPING LES 3 VALLEES 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 LES 3 VALLEES is estimated at 7 197 606 € (range 2 143 018€ - 17 148 148€). 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
2143k€ 7197k€ 17148k€
7 197 606 € Range: 2 143 018€ - 17 148 148€
NAF 5 all-time

Valuation method used

Net Income Multiple
1 006 196 € × 7.2x = 7 197 607 €
Range: 2 143 018€ - 17 148 149€

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 LES 3 VALLEES 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 LES 3 VALLEES

What is the revenue of CAMPING LES 3 VALLEES ?

The revenue of CAMPING LES 3 VALLEES in 2021 is 3.7 M€.

Is CAMPING LES 3 VALLEES profitable?

Yes, CAMPING LES 3 VALLEES generated a net profit of 1.0 M€ in 2024.

Where is the headquarters of CAMPING LES 3 VALLEES ?

The headquarters of CAMPING LES 3 VALLEES is located in ARGELES-GAZOST (65400), in the department Hautes-Pyrenees.

Where to find the tax return of CAMPING LES 3 VALLEES ?

The tax return of CAMPING LES 3 VALLEES 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 LES 3 VALLEES operate?

CAMPING LES 3 VALLEES 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.