LA BOUSCARASSE : revenue, balance sheet and financial ratios

LA BOUSCARASSE is a French company founded 36 years ago, specialized in the sector Activités des parcs d'attractions et parcs à thèmes. Based in SERVIERS-ET-LABAUME (30700), this company of category PME shows in 2023 a revenue of 627 k€. 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 - LA BOUSCARASSE (SIREN 352093249)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 627 448 € 686 056 € 310 584 € N/C 502 769 € 530 955 € 506 636 € 519 558 €
Net income 40 609 € 46 337 € 170 003 € 151 € -203 202 € 5 170 € 7 525 € 46 269 € 56 579 €
EBITDA N/C 62 969 € 201 614 € 27 436 € -186 845 € 29 878 € 37 170 € 64 169 € 84 268 €
Net margin N/C 7.4% 24.8% 0.0% N/C 1.0% 1.4% 9.1% 10.9%

Revenue and income statement

In 2024, LA BOUSCARASSE generates positive net income of 41 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 57 k€ -> 41 k€.

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

40 609 €

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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

67.897%

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

51.515%

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

16.6%

Solvency indicators evolution
LA BOUSCARASSE

Sector positioning

Debt ratio
67.9 2024
2022
2023
2024
Q1: 0.0
Med: 42.68
Q3: 122.22
Average -8 pts over 3 years

In 2024, the debt ratio of LA BOUSCARASSE (67.90) 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
51.52% 2024
2022
2023
2024
Q1: 5.39%
Med: 30.38%
Q3: 54.58%
Good +16 pts over 3 years

In 2024, the financial autonomy of LA BOUSCARASSE (51.5%) 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
4.49 years 2023
2022
2023
Q1: 0.0 years
Med: 0.96 years
Q3: 3.14 years
Watch +18 pts over 2 years

In 2023, the repayment capacity of LA BOUSCARASSE (4.49) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 427.88. 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

427.885

Liquidity indicators evolution
LA BOUSCARASSE

Sector positioning

Liquidity ratio
427.88 2024
2022
2023
2024
Q1: 78.24
Med: 196.15
Q3: 435.84
Good

In 2024, the liquidity ratio of LA BOUSCARASSE (427.88) 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
2.43x 2023
2022
2023
Q1: 0.0x
Med: 1.19x
Q3: 5.84x
Good +17 pts over 2 years

In 2023, the interest coverage of LA BOUSCARASSE (2.4x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
LA BOUSCARASSE

Positioning of LA BOUSCARASSE in its sector

Comparison with sector Activités des parcs d'attractions et parcs à thèmes

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 40 418€ to 389 995€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
40k€ 219k€ 389k€
219 690 € Range: 40 418€ - 389 995€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 24 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 (Activités des parcs d'attractions et parcs à thèmes)

Compare LA BOUSCARASSE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des parcs d'attractions et parcs à thèmes

Frequently asked questions about LA BOUSCARASSE

What is the revenue of LA BOUSCARASSE ?

The revenue of LA BOUSCARASSE in 2023 is 627 k€.

Is LA BOUSCARASSE profitable?

Yes, LA BOUSCARASSE generated a net profit of 41 k€ in 2024.

Where is the headquarters of LA BOUSCARASSE ?

The headquarters of LA BOUSCARASSE is located in SERVIERS-ET-LABAUME (30700), in the department Gard.

Where to find the tax return of LA BOUSCARASSE ?

The tax return of LA BOUSCARASSE 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 LA BOUSCARASSE operate?

LA BOUSCARASSE operates in the sector Activités des parcs d'attractions et parcs à thèmes (NAF code 93.21Z). See the 'Sector positioning' section above to compare the company with its competitors.