CAMPING LES PENEYRALS : revenue, balance sheet and financial ratios

CAMPING LES PENEYRALS is a French company founded 39 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in SAINT CREPIN ET CARLUCET (24590), this company of category ETI shows in 2018 a revenue of 2.3 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 LES PENEYRALS (SIREN 341531531)
Indicator 2018 2017 2016
Revenue 2 267 829 € 2 170 677 € 2 069 179 €
Net income 8 696 648 € 118 993 € 171 619 €
EBITDA 261 263 € 532 374 € 517 064 €
Net margin 383.5% 5.5% 8.3%

Revenue and income statement

In 2018, CAMPING LES PENEYRALS achieves revenue of 2.3 M€. Revenue is growing positively over 3 years (CAGR: +4.7%). Vs 2017: +4%. After deducting consumption (263 k€), gross margin stands at 2.0 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 261 k€, representing 11.5% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -51%, reducing margin by 13.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8.7 M€, i.e. 383.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 267 829 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 005 245 €

EBITDA (2018) ?
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

261 263 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-108 965 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 696 648 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.5%

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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 4%. 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 91%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.7% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.833%

Financial autonomy (2018) ?
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

91.178%

Cash flow / Revenue (2018) ?
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

10.745%

Repayment capacity (2018) ?
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

1.714

Asset age ratio (2018) ?
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

24.2%

Solvency indicators evolution
CAMPING LES PENEYRALS

Sector positioning

Debt ratio
3.83 2018
2016
2017
2018
Q1: 13.35
Med: 70.51
Q3: 239.86
Excellent

In 2018, the debt ratio of CAMPING LES PENEYRALS (3.83) 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
91.18% 2018
2016
2017
2018
Q1: 14.34%
Med: 37.54%
Q3: 62.31%
Excellent

In 2018, the financial autonomy of CAMPING LES PENEYRALS (91.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.71 years 2018
2016
2017
2018
Q1: 0.07 years
Med: 1.88 years
Q3: 5.3 years
Good +10 pts over 3 years

In 2018, the repayment capacity of CAMPING LES PENEYRALS (1.71) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 167.43. 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 2.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2018) ?
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

167.427

Interest coverage (2018) ?
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

2.205

Liquidity indicators evolution
CAMPING LES PENEYRALS

Sector positioning

Liquidity ratio
167.43 2018
2016
2017
2018
Q1: 61.87
Med: 143.37
Q3: 309.77
Good -21 pts over 3 years

In 2018, the liquidity ratio of CAMPING LES PENEYRALS (167.43) 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
2.21x 2018
2016
2017
2018
Q1: 0.0x
Med: 2.84x
Q3: 9.43x
Average +9 pts over 3 years

In 2018, the interest coverage of CAMPING LES PENEYRALS (2.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 144 days. Excellent situation: suppliers finance 144 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 170 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2016-2018, WCR increased by +1762%, requiring additional financing.

Operating WCR (2018) ?
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

1 073 930 €

Customer credit (2018) ?
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 (2018) ?
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

144 j

Inventory turnover (2018) ?
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 (2018) ?
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

170 j

WCR and payment terms evolution
CAMPING LES PENEYRALS

Positioning of CAMPING LES PENEYRALS in its sector

Comparison with sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 7 289 335€ to 32 674 860€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2018
Indicative
7289k€ 19302k€ 32674k€
19 302 471 € Range: 7 289 335€ - 32 674 860€
NAF 5 année 2018

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 PENEYRALS 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 PENEYRALS

What is the revenue of CAMPING LES PENEYRALS ?

The revenue of CAMPING LES PENEYRALS in 2018 is 2.3 M€.

Is CAMPING LES PENEYRALS profitable?

Yes, CAMPING LES PENEYRALS generated a net profit of 8.7 M€ in 2018.

Where is the headquarters of CAMPING LES PENEYRALS ?

The headquarters of CAMPING LES PENEYRALS is located in SAINT CREPIN ET CARLUCET (24590), in the department Dordogne.

Where to find the tax return of CAMPING LES PENEYRALS ?

The tax return of CAMPING LES PENEYRALS 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 PENEYRALS operate?

CAMPING LES PENEYRALS 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.