LA PLAGE DE L'ARINELLA : revenue, balance sheet and financial ratios

LA PLAGE DE L'ARINELLA is a French company founded 126 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in GHISONACCIA (20240), this company of category ETI shows in 2025 a revenue of 6.3 M€. 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 PLAGE DE L'ARINELLA (SIREN 301075065)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 6 343 921 € 6 394 976 € 6 541 688 € 5 171 512 € 3 759 626 € 6 481 423 € 6 406 659 € N/C N/C
Net income -1 624 854 € -123 939 € 60 441 € -436 705 € -1 134 661 € -921 682 € 1 154 431 € 5 284 381 € 99 988 €
EBITDA 616 214 € 299 737 € 786 369 € 563 761 € -339 066 € 75 580 € -246 392 € N/C N/C
Net margin -25.6% -1.9% 0.9% -8.4% -30.2% -14.2% 18.0% N/C N/C

Revenue and income statement

In 2025, LA PLAGE DE L'ARINELLA achieves revenue of 6.3 M€. Activity remains stable over the period (CAGR: -0.2%). Slight decline of -1% vs 2024. After deducting consumption (571 k€), gross margin stands at 5.8 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 616 k€, representing 9.7% of revenue. Positive scissor effect: EBITDA margin improves by +5.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -1.6 M€ (-25.6% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 343 921 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 772 712 €

EBITDA (2025) ?
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

616 214 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-116 346 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 624 854 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.7%

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

38.211%

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

44.444%

Cash flow / Revenue (2025) ?
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

-13.805%

Repayment capacity (2025) ?
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

-1.723

Asset age ratio (2025) ?
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

29.0%

Solvency indicators evolution
LA PLAGE DE L'ARINELLA

Sector positioning

Debt ratio
38.21 2025
2023
2024
2025
Q1: 15.18
Med: 63.02
Q3: 174.87
Good

In 2025, the debt ratio of LA PLAGE DE L'ARINELLA (38.21) 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
44.44% 2025
2023
2024
2025
Q1: 21.56%
Med: 40.62%
Q3: 63.0%
Good -21 pts over 3 years

In 2025, the financial autonomy of LA PLAGE DE L'ARINELLA (44.4%) 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
-1.72 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.7 years
Q3: 4.89 years
Excellent -28 pts over 3 years

In 2025, the repayment capacity of LA PLAGE DE L'ARINELLA (-1.72) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 142.03. 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 5.4x. Operating income very largely covers interest expenses: high safety margin.

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

142.033

Interest coverage (2025) ?
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

5.363

Liquidity indicators evolution
LA PLAGE DE L'ARINELLA

Sector positioning

Liquidity ratio
142.03 2025
2023
2024
2025
Q1: 84.88
Med: 193.5
Q3: 425.6
Average -20 pts over 3 years

In 2025, the liquidity ratio of LA PLAGE DE L'ARINELLA (142.03) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
5.36x 2025
2023
2024
2025
Q1: 0.0x
Med: 3.04x
Q3: 9.13x
Good +11 pts over 3 years

In 2025, the interest coverage of LA PLAGE DE L'ARINELLA (5.4x) 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. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. Excellent situation: suppliers finance 98 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 145 days of revenue, i.e. 2.6 M€ to permanently finance.

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

2 553 745 €

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

1 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

99 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

2 j

WCR in days of revenue (2025) ?
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

145 j

WCR and payment terms evolution
LA PLAGE DE L'ARINELLA

Positioning of LA PLAGE DE L'ARINELLA 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 PLAGE DE L'ARINELLA is estimated at 6 591 704 € (range 3 890 969€ - 9 267 309€). With an EBITDA of 616 214€, 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 2025
153 transactions
3890k€ 6591k€ 9267k€
6 591 704 € Range: 3 890 969€ - 9 267 309€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
616 214 € × 7.1x
Estimation 4 403 277 €
2 270 386€ - 6 515 509€
Revenue Multiple 30%
6 343 921 € × 1.61x
Estimation 10 239 084 €
6 591 943€ - 13 853 642€

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 PLAGE DE L'ARINELLA 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 PLAGE DE L'ARINELLA

What is the revenue of LA PLAGE DE L'ARINELLA ?

The revenue of LA PLAGE DE L'ARINELLA in 2025 is 6.3 M€.

Is LA PLAGE DE L'ARINELLA profitable?

LA PLAGE DE L'ARINELLA recorded a net loss in 2025.

Where is the headquarters of LA PLAGE DE L'ARINELLA ?

The headquarters of LA PLAGE DE L'ARINELLA is located in GHISONACCIA (20240).

Where to find the tax return of LA PLAGE DE L'ARINELLA ?

The tax return of LA PLAGE DE L'ARINELLA 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 PLAGE DE L'ARINELLA operate?

LA PLAGE DE L'ARINELLA 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.