EXPLOITATION DUNES FRONTIERES : revenue, balance sheet and financial ratios

EXPLOITATION DUNES FRONTIERES is a French company founded 68 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in BRAY-DUNES (59123), this company of category PME shows in 2020 a revenue of 2.5 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 - EXPLOITATION DUNES FRONTIERES (SIREN 075850511)
Indicator 2020 2019 2018 2017
Revenue 2 474 655 € 2 443 244 € 2 362 420 € 2 294 866 €
Net income 171 341 € 48 152 € 368 722 € 50 892 €
EBITDA 507 597 € 401 901 € 423 208 € 429 058 €
Net margin 6.9% 2.0% 15.6% 2.2%

Revenue and income statement

In 2020, EXPLOITATION DUNES FRONTIERES achieves revenue of 2.5 M€. Revenue is growing positively over 4 years (CAGR: +2.5%). Vs 2019: +1%. After deducting consumption (35 k€), gross margin stands at 2.4 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 508 k€, representing 20.5% of revenue. Positive scissor effect: EBITDA margin improves by +4.1 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 171 k€, i.e. 6.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 474 655 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 439 519 €

EBITDA (2020) ?
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

507 597 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

186 952 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

171 341 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

20.5%

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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 62%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 57%. 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 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 17.6% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

61.752%

Financial autonomy (2020) ?
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

56.737%

Cash flow / Revenue (2020) ?
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

17.574%

Repayment capacity (2020) ?
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

3.591

Asset age ratio (2020) ?
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

37.7%

Solvency indicators evolution
EXPLOITATION DUNES FRONTIERES

Sector positioning

Debt ratio
61.75 2020
2018
2019
2020
Q1: 15.31
Med: 74.63
Q3: 226.65
Good

In 2020, the debt ratio of EXPLOITATION DUNES FRONTI... (61.75) 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
56.74% 2020
2018
2019
2020
Q1: 14.57%
Med: 36.53%
Q3: 59.84%
Good

In 2020, the financial autonomy of EXPLOITATION DUNES FRONTI... (56.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.59 years 2020
2018
2019
2020
Q1: 0.01 years
Med: 2.53 years
Q3: 7.41 years
Average -20 pts over 3 years

In 2020, the repayment capacity of EXPLOITATION DUNES FRONTI... (3.59) 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 419.98. 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 2.9x. Financial charges are adequately covered by operations.

Liquidity ratio (2020) ?
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

419.983

Interest coverage (2020) ?
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

2.854

Liquidity indicators evolution
EXPLOITATION DUNES FRONTIERES

Sector positioning

Liquidity ratio
419.98 2020
2018
2019
2020
Q1: 86.65
Med: 197.11
Q3: 385.39
Excellent

In 2020, the liquidity ratio of EXPLOITATION DUNES FRONTI... (419.98) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
2.85x 2020
2018
2019
2020
Q1: 0.0x
Med: 2.34x
Q3: 9.35x
Good -8 pts over 3 years

In 2020, the interest coverage of EXPLOITATION DUNES FRONTI... (2.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 19 days. WCR is negative (-28 days): operations structurally generate cash. Notable WCR improvement over the period (-1074%), freeing up cash.

Operating WCR (2020) ?
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

-193 914 €

Customer credit (2020) ?
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 (2020) ?
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

19 j

Inventory turnover (2020) ?
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 (2020) ?
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

-28 j

WCR and payment terms evolution
EXPLOITATION DUNES FRONTIERES

Positioning of EXPLOITATION DUNES FRONTIERES 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 EXPLOITATION DUNES FRONTIERES is estimated at 3 256 924 € (range 1 779 504€ - 4 888 764€). With an EBITDA of 507 597€, 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 2020
153 transactions
1779k€ 3256k€ 4888k€
3 256 924 € Range: 1 779 504€ - 4 888 764€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
507 597 € × 7.1x
Estimation 3 627 133 €
1 870 196€ - 5 367 053€
Revenue Multiple 30%
2 474 655 € × 1.61x
Estimation 3 994 091 €
2 571 404€ - 5 404 069€
Net Income Multiple 20%
171 341 € × 7.2x
Estimation 1 225 651 €
364 926€ - 2 920 088€

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 EXPLOITATION DUNES FRONTIERES 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 EXPLOITATION DUNES FRONTIERES

What is the revenue of EXPLOITATION DUNES FRONTIERES ?

The revenue of EXPLOITATION DUNES FRONTIERES in 2020 is 2.5 M€.

Is EXPLOITATION DUNES FRONTIERES profitable?

Yes, EXPLOITATION DUNES FRONTIERES generated a net profit of 171 k€ in 2020.

Where is the headquarters of EXPLOITATION DUNES FRONTIERES ?

The headquarters of EXPLOITATION DUNES FRONTIERES is located in BRAY-DUNES (59123), in the department Nord.

Where to find the tax return of EXPLOITATION DUNES FRONTIERES ?

The tax return of EXPLOITATION DUNES FRONTIERES 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 EXPLOITATION DUNES FRONTIERES operate?

EXPLOITATION DUNES FRONTIERES 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.