CAMPING L'EVASION : revenue, balance sheet and financial ratios

CAMPING L'EVASION is a French company founded 10 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in LANDEVIEILLE (85220), this company of category ETI shows in 2024 a revenue of 1.8 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 L'EVASION (SIREN 819161548)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 1 753 744 € 1 344 613 € 1 467 552 € 2 675 394 € 1 647 371 € 1 587 239 € 1 634 123 €
Net income -116 417 € -316 889 € 1 005 330 € 640 414 € 262 519 € 89 050 € 67 933 €
EBITDA 274 091 € 17 906 € 306 708 € 1 410 725 € 722 088 € 509 869 € 490 119 €
Net margin -6.6% -23.6% 68.5% 23.9% 15.9% 5.6% 4.2%

Revenue and income statement

In 2024, CAMPING L'EVASION achieves revenue of 1.8 M€. Revenue is growing positively over 7 years (CAGR: +1.2%). Vs 2023, growth of +30% (1.3 M€ -> 1.8 M€). After deducting consumption (32 €), gross margin stands at 1.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 274 k€, representing 15.6% of revenue. Positive scissor effect: EBITDA margin improves by +14.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -116 k€ (-6.6% 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

1 753 744 €

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

1 753 712 €

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

274 091 €

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

-109 764 €

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

-116 417 €

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

15.6%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 70%. 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 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 15.1% 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

33.86%

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

69.987%

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

15.104%

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

4.616

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

50.8%

Solvency indicators evolution
CAMPING L'EVASION

Sector positioning

Debt ratio
33.86 2024
2022
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Good

In 2024, the debt ratio of CAMPING L'EVASION (33.86) 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
69.99% 2024
2022
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of CAMPING L'EVASION (70.0%) 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
4.62 years 2024
2022
2023
2024
Q1: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Average +45 pts over 3 years

In 2024, the repayment capacity of CAMPING L'EVASION (4.62) 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 286.56. 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 8.3x. 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

286.562

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

8.271

Liquidity indicators evolution
CAMPING L'EVASION

Sector positioning

Liquidity ratio
286.56 2024
2022
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Good -15 pts over 3 years

In 2024, the liquidity ratio of CAMPING L'EVASION (286.56) 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
8.27x 2024
2022
2023
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Good -11 pts over 3 years

In 2024, the interest coverage of CAMPING L'EVASION (8.3x) 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Overall, WCR represents 104 days of revenue, i.e. 507 k€ to permanently finance. Over 2018-2024, WCR increased by +185%, 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

506 551 €

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

17 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

54 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

104 j

WCR and payment terms evolution
CAMPING L'EVASION

Positioning of CAMPING L'EVASION 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 L'EVASION is estimated at 2 285 559 € (range 1 314 530€ - 3 247 467€). With an EBITDA of 274 091€, 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
1314k€ 2285k€ 3247k€
2 285 559 € Range: 1 314 530€ - 3 247 467€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
274 091 € × 7.1x
Estimation 1 958 571 €
1 009 864€ - 2 898 088€
Revenue Multiple 30%
1 753 744 € × 1.61x
Estimation 2 830 542 €
1 822 308€ - 3 829 767€

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 L'EVASION 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 L'EVASION

What is the revenue of CAMPING L'EVASION ?

The revenue of CAMPING L'EVASION in 2024 is 1.8 M€.

Is CAMPING L'EVASION profitable?

CAMPING L'EVASION recorded a net loss in 2024.

Where is the headquarters of CAMPING L'EVASION ?

The headquarters of CAMPING L'EVASION is located in LANDEVIEILLE (85220), in the department Vendee.

Where to find the tax return of CAMPING L'EVASION ?

The tax return of CAMPING L'EVASION 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 L'EVASION operate?

CAMPING L'EVASION 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.