CAMPING LES ROUILLERES : revenue, balance sheet and financial ratios

CAMPING LES ROUILLERES is a French company founded 126 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in LA TRANCHE-SUR-MER (85360), this company of category ETI shows in 2024 a revenue of 1.3 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 ROUILLERES (SIREN 307400770)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 340 689 € 1 161 725 € 1 030 068 € 1 302 622 € N/C N/C N/C N/C N/C
Net income 71 773 € -285 858 € -430 232 € -85 540 € 329 468 € 362 692 € 364 698 € 407 050 € 436 600 €
EBITDA -34 829 € -123 534 € -252 095 € 101 782 € N/C N/C N/C N/C N/C
Net margin 5.4% -24.6% -41.8% -6.6% N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, CAMPING LES ROUILLERES achieves revenue of 1.3 M€. Revenue is growing positively over 9 years (CAGR: +1.0%). Vs 2023, growth of +15% (1.2 M€ -> 1.3 M€). After deducting consumption (30 k€), gross margin stands at 1.3 M€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -35 k€, representing -2.6% of revenue. Positive scissor effect: EBITDA margin improves by +8.0 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 72 k€, i.e. 5.4% 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

1 340 689 €

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

1 310 750 €

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

-34 829 €

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

-338 557 €

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

71 773 €

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

-2.6%

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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 163%. 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 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 11.1% 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

163.33%

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

32.236%

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

11.05%

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

6.335

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

45.1%

Solvency indicators evolution
CAMPING LES ROUILLERES

Sector positioning

Debt ratio
163.33 2024
2022
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Average +49 pts over 3 years

In 2024, the debt ratio of CAMPING LES ROUILLERES (163.33) 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
32.24% 2024
2022
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Average +19 pts over 3 years

In 2024, the financial autonomy of CAMPING LES ROUILLERES (32.2%) 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
6.33 years 2024
2022
2023
2024
Q1: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Average +50 pts over 3 years

In 2024, the repayment capacity of CAMPING LES ROUILLERES (6.33) 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 127.98. 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

127.984

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

-100.399

Liquidity indicators evolution
CAMPING LES ROUILLERES

Sector positioning

Liquidity ratio
127.98 2024
2022
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Average +7 pts over 3 years

In 2024, the liquidity ratio of CAMPING LES ROUILLERES (127.98) 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
-100.4x 2024
2022
2023
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Watch

In 2024, the interest coverage of CAMPING LES ROUILLERES (-100.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 20 days of revenue, i.e. 75 k€ to permanently finance.

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

74 931 €

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

13 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

17 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

14 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

20 j

WCR and payment terms evolution
CAMPING LES ROUILLERES

Positioning of CAMPING LES ROUILLERES 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 ROUILLERES is estimated at 1 503 687 € (range 897 008€ - 2 245 929€). 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
897k€ 1503k€ 2245k€
1 503 687 € Range: 897 008€ - 2 245 929€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 340 689 € × 1.61x
Estimation 2 163 871 €
1 393 105€ - 2 927 752€
Net Income Multiple 20%
71 773 € × 7.2x
Estimation 513 413 €
152 864€ - 1 223 195€

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 ROUILLERES 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 ROUILLERES

What is the revenue of CAMPING LES ROUILLERES ?

The revenue of CAMPING LES ROUILLERES in 2024 is 1.3 M€.

Is CAMPING LES ROUILLERES profitable?

Yes, CAMPING LES ROUILLERES generated a net profit of 72 k€ in 2024.

Where is the headquarters of CAMPING LES ROUILLERES ?

The headquarters of CAMPING LES ROUILLERES is located in LA TRANCHE-SUR-MER (85360), in the department Vendee.

Where to find the tax return of CAMPING LES ROUILLERES ?

The tax return of CAMPING LES ROUILLERES 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 ROUILLERES operate?

CAMPING LES ROUILLERES 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.