CAMPING LES PINS : revenue, balance sheet and financial ratios

CAMPING LES PINS is a French company founded 26 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in SAINT-PALAIS-SUR-MER (17420), this company of category PME shows in 2024 a revenue of 1.6 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 PINS (SIREN 428277149)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016 2015 2014
Revenue 1 556 746 € 1 664 047 € 1 395 586 € 1 196 788 € N/C 1 145 010 € 1 091 610 € 995 037 € N/C 717 144 €
Net income -74 222 € 6 434 € 87 734 € 201 147 € 50 656 € 27 174 € 49 574 € 26 691 € -40 439 € 23 910 €
EBITDA 150 592 € 248 778 € 315 588 € 448 995 € N/C 158 024 € 144 584 € 110 891 € N/C 77 158 €
Net margin -4.8% 0.4% 6.3% 16.8% N/C 2.4% 4.5% 2.7% N/C 3.3%

Revenue and income statement

In 2024, CAMPING LES PINS achieves revenue of 1.6 M€. Over the period 2014-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.1%. Slight decline of -6% vs 2023. After deducting consumption (81 k€), gross margin stands at 1.5 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 151 k€, representing 9.7% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -39%, reducing margin by 5.3 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -74 k€ (-4.8% of revenue), which will impact equity.

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

1 556 746 €

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

1 475 411 €

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

150 592 €

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

-75 163 €

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

-74 222 €

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

9.7%

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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 133%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

133.132%

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

27.909%

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

4.115%

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

11.304

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

40.0%

Solvency indicators evolution
CAMPING LES PINS

Sector positioning

Debt ratio
133.13 2024
2022
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Average +6 pts over 3 years

In 2024, the debt ratio of CAMPING LES PINS (133.13) 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
27.91% 2024
2022
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Average -8 pts over 3 years

In 2024, the financial autonomy of CAMPING LES PINS (27.9%) 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
11.3 years 2024
2022
2023
2024
Q1: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Watch +15 pts over 3 years

In 2024, the repayment capacity of CAMPING LES PINS (11.30) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 86.70. 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 5.2x. Operating income very largely covers interest expenses: high safety margin.

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

86.696

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

5.227

Liquidity indicators evolution
CAMPING LES PINS

Sector positioning

Liquidity ratio
86.7 2024
2022
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Average -34 pts over 3 years

In 2024, the liquidity ratio of CAMPING LES PINS (86.70) 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
5.23x 2024
2022
2023
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Good

In 2024, the interest coverage of CAMPING LES PINS (5.2x) 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. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 127 days. Excellent situation: suppliers finance 125 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 65 days of revenue, i.e. 281 k€ to permanently finance. Over 2014-2024, WCR increased by +1554%, requiring additional financing.

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

280 790 €

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

2 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

127 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

1 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

65 j

WCR and payment terms evolution
CAMPING LES PINS

Positioning of CAMPING LES PINS 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 PINS is estimated at 1 614 772 € (range 953 380€ - 2 270 011€). With an EBITDA of 150 592€, 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
953k€ 1614k€ 2270k€
1 614 772 € Range: 953 380€ - 2 270 011€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
150 592 € × 7.1x
Estimation 1 076 084 €
554 843€ - 1 592 277€
Revenue Multiple 30%
1 556 746 € × 1.61x
Estimation 2 512 587 €
1 617 609€ - 3 399 570€

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 PINS 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 PINS

What is the revenue of CAMPING LES PINS ?

The revenue of CAMPING LES PINS in 2024 is 1.6 M€.

Is CAMPING LES PINS profitable?

CAMPING LES PINS recorded a net loss in 2024.

Where is the headquarters of CAMPING LES PINS ?

The headquarters of CAMPING LES PINS is located in SAINT-PALAIS-SUR-MER (17420), in the department Charente-Maritime.

Where to find the tax return of CAMPING LES PINS ?

The tax return of CAMPING 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 LES PINS operate?

CAMPING LES PINS 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.