Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2011-04-14 (15 years)Status: ActiveBusiness sector: Terrains de camping et parcs pour caravanes ou véhicules de loisirsLocation: BINIC-ETABLES-SUR-MER (22520), Cotes-d'Armor
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
HPA LE PANORAMIC : revenue, balance sheet and financial ratios
HPA LE PANORAMIC is a French company
founded 15 years ago,
specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs.
Based in BINIC-ETABLES-SUR-MER (22520),
this company of category PME
shows in 2016 a revenue of 710 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - HPA LE PANORAMIC (SIREN 531753515)
Indicator
2025
2024
2023
2022
2019
2018
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
709 956 €
Net income
-151 946 €
54 638 €
47 621 €
149 862 €
160 421 €
46 533 €
115 603 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
298 892 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
16.3%
Revenue and income statement
In 2025, HPA LE PANORAMIC records a net loss of 152 k€. This deficit will reduce equity on the balance sheet.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-151 946 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 319%. 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 22%. The balance between equity and debt is satisfactory.
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
318.971%
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
21.919%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2022
2023
2024
2025
Debt ratio
277.993
360.801
291.039
291.044
337.834
259.777
318.971
Financial autonomy
22.976
20.667
24.012
24.788
22.111
26.148
21.919
Repayment capacity
7.046
None
None
None
None
None
None
Cash flow / Revenue
30.181%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
318.972025
2023
2024
2025
Q1: 15.18
Med: 63.02
Q3: 174.87
Watch
In 2025, the debt ratio of HPA LE PANORAMIC (318.97) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
21.92%2025
2023
2024
2025
Q1: 21.56%
Med: 40.62%
Q3: 63.0%
Average-8 pts over 3 years
In 2025, the financial autonomy of HPA LE PANORAMIC (21.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 280.79. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
280.793
Liquidity indicators evolution HPA LE PANORAMIC
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
2022
2023
2024
2025
Liquidity ratio
137.477
208.056
357.341
737.03
665.096
424.716
280.793
Interest coverage
13.56
None
None
None
None
None
None
Sector positioning
Liquidity ratio
280.792025
2023
2024
2025
Q1: 84.88
Med: 193.5
Q3: 425.6
Good-16 pts over 3 years
In 2025, the liquidity ratio of HPA LE PANORAMIC (280.79) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
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
0 €
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
0 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
0 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
0 j
WCR and payment terms evolution HPA LE PANORAMIC
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2022
2023
2024
2025
Operating WCR
-120 444 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
Customer payment term (days)
28
0
0
0
0
0
0
Supplier payment term (days)
60
0
0
0
0
0
0
Positioning of HPA LE PANORAMIC in its sector
Comparison with sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs
Similar companies (Terrains de camping et parcs pour caravanes ou véhicules de loisirs)
Compare HPA LE PANORAMIC with other companies in the same sector:
The revenue of HPA LE PANORAMIC in 2016 is 710 k€.
Is HPA LE PANORAMIC profitable?
HPA LE PANORAMIC recorded a net loss in 2025.
Where is the headquarters of HPA LE PANORAMIC ?
The headquarters of HPA LE PANORAMIC is located in BINIC-ETABLES-SUR-MER (22520), in the department Cotes-d'Armor.
Where to find the tax return of HPA LE PANORAMIC ?
The tax return of HPA LE PANORAMIC 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 HPA LE PANORAMIC operate?
HPA LE PANORAMIC 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.
Item evolution
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