DETENTE ET LOISIRS : revenue, balance sheet and financial ratios

DETENTE ET LOISIRS is a French company founded 31 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in PORTIRAGNES (34420), this company of category PME shows in 2025 a revenue of 5.4 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 - DETENTE ET LOISIRS (SIREN 397675703)
Indicator 2025 2024 2022 2019 2018 2017 2016
Revenue 5 438 764 € 4 561 182 € N/C N/C 3 632 554 € 3 518 043 € 3 158 008 €
Net income 1 035 157 € -99 572 € 348 766 € 224 856 € 274 523 € 347 886 € 353 744 €
EBITDA 1 730 527 € -168 579 € N/C N/C 597 002 € 666 787 € 169 634 €
Net margin 19.0% -2.2% N/C N/C 7.6% 9.9% 11.2%

Revenue and income statement

In 2025, DETENTE ET LOISIRS achieves revenue of 5.4 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. Vs 2024, growth of +19% (4.6 M€ -> 5.4 M€). After deducting consumption (354 k€), gross margin stands at 5.1 M€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.7 M€, representing 31.8% of revenue. Positive scissor effect: EBITDA margin improves by +35.5 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 1.0 M€, i.e. 19.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 438 764 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 084 787 €

EBITDA (2025) ?
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

1 730 527 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 295 104 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 035 157 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

31.8%

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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 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 26.7% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

55.822%

Financial autonomy (2025) ?
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

37.376%

Cash flow / Revenue (2025) ?
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

26.675%

Repayment capacity (2025) ?
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

0.635

Asset age ratio (2025) ?
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

26.7%

Solvency indicators evolution
DETENTE ET LOISIRS

Sector positioning

Debt ratio
55.82 2025
2022
2024
2025
Q1: 15.18
Med: 63.02
Q3: 174.87
Good

In 2025, the debt ratio of DETENTE ET LOISIRS (55.82) 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
37.38% 2025
2022
2024
2025
Q1: 21.56%
Med: 40.62%
Q3: 63.0%
Average -15 pts over 3 years

In 2025, the financial autonomy of DETENTE ET LOISIRS (37.4%) 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
0.64 years 2025
2024
2025
Q1: 0.0 years
Med: 1.7 years
Q3: 4.89 years
Good +10 pts over 2 years

In 2025, the repayment capacity of DETENTE ET LOISIRS (0.64) 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 314.32. 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 1.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

314.319

Interest coverage (2025) ?
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

0.957

Liquidity indicators evolution
DETENTE ET LOISIRS

Sector positioning

Liquidity ratio
314.32 2025
2022
2024
2025
Q1: 84.88
Med: 193.5
Q3: 425.6
Good +24 pts over 3 years

In 2025, the liquidity ratio of DETENTE ET LOISIRS (314.32) 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
0.96x 2025
2024
2025
Q1: 0.0x
Med: 3.04x
Q3: 9.13x
Average +8 pts over 2 years

In 2025, the interest coverage of DETENTE ET LOISIRS (1.0x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Excellent situation: suppliers finance 42 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 35 days of revenue, i.e. 533 k€ to permanently finance. Over 2016-2025, WCR increased by +644%, requiring additional financing.

Operating WCR (2025) ?
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

533 271 €

Customer credit (2025) ?
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 (2025) ?
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

44 j

Inventory turnover (2025) ?
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 (2025) ?
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

35 j

WCR and payment terms evolution
DETENTE ET LOISIRS

Positioning of DETENTE ET LOISIRS 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 DETENTE ET LOISIRS is estimated at 10 297 312 € (range 5 324 346€ - 16 240 263€). With an EBITDA of 1 730 527€, 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 2025
153 transactions
5324k€ 10297k€ 16240k€
10 297 312 € Range: 5 324 346€ - 16 240 263€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
1 730 527 € × 7.1x
Estimation 12 365 818 €
6 375 974€ - 18 297 644€
Revenue Multiple 30%
5 438 764 € × 1.61x
Estimation 8 778 161 €
5 651 398€ - 11 876 991€
Net Income Multiple 20%
1 035 157 € × 7.2x
Estimation 7 404 773 €
2 204 700€ - 17 641 718€

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 DETENTE ET LOISIRS 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 DETENTE ET LOISIRS

What is the revenue of DETENTE ET LOISIRS ?

The revenue of DETENTE ET LOISIRS in 2025 is 5.4 M€.

Is DETENTE ET LOISIRS profitable?

Yes, DETENTE ET LOISIRS generated a net profit of 1.0 M€ in 2025.

Where is the headquarters of DETENTE ET LOISIRS ?

The headquarters of DETENTE ET LOISIRS is located in PORTIRAGNES (34420), in the department Herault.

Where to find the tax return of DETENTE ET LOISIRS ?

The tax return of DETENTE ET LOISIRS 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 DETENTE ET LOISIRS operate?

DETENTE ET LOISIRS 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.