LA CASCOLLE : revenue, balance sheet and financial ratios

LA CASCOLLE is a French company founded 24 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in LE CANNET-DES-MAURES (83340), this company of category PME shows in 2019 a revenue of 266 k€. 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 - LA CASCOLLE (SIREN 442472528)
Indicator 2019 2017 2016
Revenue 265 603 € 246 831 € 217 110 €
Net income 9 630 € 6 756 € -9 560 €
EBITDA 32 250 € 34 168 € 15 054 €
Net margin 3.6% 2.7% -4.4%

Revenue and income statement

In 2019, LA CASCOLLE achieves revenue of 266 k€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +7.0%. Vs 2017: +8%. After deducting consumption (10 k€), gross margin stands at 256 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 12.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

265 603 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

255 702 €

EBITDA (2019) ?
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

32 250 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

10 602 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

9 630 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.1%

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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 75%. Debt level is high: negotiating margin with banks is reduced. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.7% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

75.086%

Financial autonomy (2019) ?
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

37.465%

Cash flow / Revenue (2019) ?
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

11.73%

Repayment capacity (2019) ?
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

1.485

Asset age ratio (2019) ?
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

49.5%

Solvency indicators evolution
LA CASCOLLE

Sector positioning

Debt ratio
75.09 2019
2016
2017
2019
Q1: 14.78
Med: 71.63
Q3: 227.57
Average -6 pts over 3 years

In 2019, the debt ratio of LA CASCOLLE (75.09) 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
37.47% 2019
2016
2017
2019
Q1: 15.98%
Med: 39.45%
Q3: 61.83%
Average -16 pts over 3 years

In 2019, the financial autonomy of LA CASCOLLE (37.5%) 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
1.49 years 2019
2016
2017
2019
Q1: 0.21 years
Med: 1.9 years
Q3: 5.42 years
Good -31 pts over 3 years

In 2019, the repayment capacity of LA CASCOLLE (1.49) 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 23.80. 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 4.2x. Financial charges are adequately covered by operations.

Liquidity ratio (2019) ?
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

23.805

Interest coverage (2019) ?
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

4.189

Liquidity indicators evolution
LA CASCOLLE

Sector positioning

Liquidity ratio
23.8 2019
2016
2017
2019
Q1: 61.9
Med: 148.81
Q3: 316.55
Watch

In 2019, the liquidity ratio of LA CASCOLLE (23.80) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
4.19x 2019
2016
2017
2019
Q1: 0.12x
Med: 2.74x
Q3: 8.18x
Good -18 pts over 3 years

In 2019, the interest coverage of LA CASCOLLE (4.2x) 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: 43 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). WCR is negative (-206 days): operations structurally generate cash.

Operating WCR (2019) ?
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

-151 789 €

Customer credit (2019) ?
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 (2019) ?
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

43 j

Inventory turnover (2019) ?
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 (2019) ?
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

-206 j

WCR and payment terms evolution
LA CASCOLLE

Positioning of LA CASCOLLE 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 LA CASCOLLE is estimated at 257 606 € (range 146 309€ - 377 325€). With an EBITDA of 32 250€, 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 2019
153 transactions
146k€ 257k€ 377k€
257 606 € Range: 146 309€ - 377 325€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
32 250 € × 7.1x
Estimation 230 449 €
118 822€ - 340 994€
Revenue Multiple 30%
265 603 € × 1.61x
Estimation 428 683 €
275 987€ - 580 015€
Net Income Multiple 20%
9 630 € × 7.2x
Estimation 68 886 €
20 510€ - 164 120€

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 LA CASCOLLE 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 LA CASCOLLE

What is the revenue of LA CASCOLLE ?

The revenue of LA CASCOLLE in 2019 is 266 k€.

Is LA CASCOLLE profitable?

Yes, LA CASCOLLE generated a net profit of 10 k€ in 2019.

Where is the headquarters of LA CASCOLLE ?

The headquarters of LA CASCOLLE is located in LE CANNET-DES-MAURES (83340), in the department Var.

Where to find the tax return of LA CASCOLLE ?

The tax return of LA CASCOLLE 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 CASCOLLE operate?

LA CASCOLLE 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.