SIREN : 509700761
LA MANDALA is a French company founded 17 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in AGDE (34300), this company of category PME shows in 2024 a revenue of 301 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 301 423 € | 318 491 € | 311 469 € | 299 075 € | 225 790 € | 284 184 € | 278 846 € | 272 774 € | 233 384 € | 205 291 € |
| Net income | 3 155 € | -21 239 € | -6 552 € | 38 004 € | -25 984 € | 4 892 € | -6 394 € | 7 940 € | 9 328 € | 973 € |
| EBITDA | 8 629 € | -13 948 € | -16 282 € | 70 554 € | -13 546 € | 14 863 € | -1 451 € | 20 886 € | 14 148 € | 3 133 € |
| Net margin | 1.0% | -6.7% | -2.1% | 12.7% | -11.5% | 1.7% | -2.3% | 2.9% | 4.0% | 0.5% |
In 2024, LA MANDALA achieves revenue of 301 k€. Revenue is growing positively over 10 years (CAGR: +4.4%). Slight decline of -5% vs 2023. After deducting consumption (20 k€), gross margin stands at 281 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9 k€, representing 2.9% of revenue. Positive scissor effect: EBITDA margin improves by +7.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.
301 423 €
281 341 €
8 629 €
5 050 €
3 155 €
2.9%
The debt ratio (= Financial debt / Equity x 100) stands at 449%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
448.75%
16.971%
2.222%
9.619
19.1%
In 2024, the debt ratio of LA MANDALA (448.75) 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.
In 2024, the financial autonomy of LA MANDALA (17.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of LA MANDALA (9.62) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 621.41. 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 30.5x. Operating income very largely covers interest expenses: high safety margin.
621.406
30.513
In 2024, the liquidity ratio of LA MANDALA (621.41) 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.
In 2024, the interest coverage of LA MANDALA (30.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 39 days of revenue, i.e. 32 k€ to permanently finance. Over 2015-2024, WCR increased by +1207%, requiring additional financing.
32 243 €
20 j
6 j
2 j
39 j
Based on 153 transactions of similar company sales (all years), the value of LA MANDALA is estimated at 181 292 € (range 111 202€ - 253 844€). With an EBITDA of 8 629€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LA MANDALA with other companies in the same sector:
The revenue of LA MANDALA in 2024 is 301 k€.
Yes, LA MANDALA generated a net profit of 3 k€ in 2024.
The headquarters of LA MANDALA is located in AGDE (34300), in the department Herault.
The tax return of LA MANDALA 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).
LA MANDALA 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.