CAMPING LES PINEDES : revenue, balance sheet and financial ratios

CAMPING LES PINEDES is a French company founded 33 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in LA COLLE-SUR-LOUP (06480), this company of category PME shows in 2024 a revenue of 1.0 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 PINEDES (SIREN 389744152)
Indicator 2024 2023 2021 2020 2019 2018
Revenue 1 009 194 € 920 570 € 647 412 € 576 056 € 829 766 € 830 966 €
Net income 167 406 € 139 874 € 133 631 € -93 312 € -46 499 € -12 459 €
EBITDA 282 436 € 211 906 € 150 836 € -69 471 € -32 967 € 8 143 €
Net margin 16.6% 15.2% 20.6% -16.2% -5.6% -1.5%

Revenue and income statement

In 2024, CAMPING LES PINEDES achieves revenue of 1.0 M€. Revenue is growing positively over 6 years (CAGR: +3.3%). Vs 2023: +10%. After deducting consumption (29 k€), gross margin stands at 980 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 282 k€, representing 28.0% of revenue. Positive scissor effect: EBITDA margin improves by +5.0 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 167 k€, i.e. 16.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 009 194 €

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

980 010 €

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

282 436 €

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

220 177 €

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

167 406 €

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

28.0%

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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 18%. 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 77%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.4% 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

17.602%

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

77.339%

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

22.428%

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

1.136

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

44.0%

Solvency indicators evolution
CAMPING LES PINEDES

Sector positioning

Debt ratio
17.6 2024
2021
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Good

In 2024, the debt ratio of CAMPING LES PINEDES (17.60) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
77.34% 2024
2021
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Excellent +9 pts over 3 years

In 2024, the financial autonomy of CAMPING LES PINEDES (77.3%) 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
1.14 years 2024
2021
2023
2024
Q1: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Good

In 2024, the repayment capacity of CAMPING LES PINEDES (1.14) 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 317.81. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

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

317.807

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

0.94

Liquidity indicators evolution
CAMPING LES PINEDES

Sector positioning

Liquidity ratio
317.81 2024
2021
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Good +29 pts over 3 years

In 2024, the liquidity ratio of CAMPING LES PINEDES (317.81) 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
0.94x 2024
2021
2023
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Average

In 2024, the interest coverage of CAMPING LES PINEDES (0.9x) 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: 71 days. Excellent situation: suppliers finance 71 days of the operating cycle (retail model). Overall, WCR represents 1 days of revenue, i.e. 4 k€ to permanently finance. Notable WCR improvement over the period (-88%), freeing up 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

4 118 €

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

71 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

1 j

WCR and payment terms evolution
CAMPING LES PINEDES

Positioning of CAMPING LES PINEDES 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 PINEDES is estimated at 1 737 252 € (range 906 209€ - 2 724 920€). With an EBITDA of 282 436€, 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
906k€ 1737k€ 2724k€
1 737 252 € Range: 906 209€ - 2 724 920€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
282 436 € × 7.1x
Estimation 2 018 201 €
1 040 610€ - 2 986 324€
Revenue Multiple 30%
1 009 194 € × 1.61x
Estimation 1 628 838 €
1 048 649€ - 2 203 844€
Net Income Multiple 20%
167 406 € × 7.2x
Estimation 1 197 503 €
356 545€ - 2 853 026€

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 PINEDES 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 PINEDES

What is the revenue of CAMPING LES PINEDES ?

The revenue of CAMPING LES PINEDES in 2024 is 1.0 M€.

Is CAMPING LES PINEDES profitable?

Yes, CAMPING LES PINEDES generated a net profit of 167 k€ in 2024.

Where is the headquarters of CAMPING LES PINEDES ?

The headquarters of CAMPING LES PINEDES is located in LA COLLE-SUR-LOUP (06480), in the department Alpes-Maritimes.

Where to find the tax return of CAMPING LES PINEDES ?

The tax return of CAMPING LES PINEDES 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 PINEDES operate?

CAMPING LES PINEDES 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.