LE CALIFORNIA : revenue, balance sheet and financial ratios

LE CALIFORNIA is a French company founded 44 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in LE BARCARES (66420), this company of category PME shows in 2024 a revenue of 4.6 M€. 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 - LE CALIFORNIA (SIREN 323148429)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 4 558 066 € 4 049 082 € 3 413 089 € 2 679 953 € 3 682 758 € 3 475 701 € 3 311 593 € 3 286 190 €
Net income 756 867 € 520 099 € 398 095 € 385 971 € 578 770 € 547 792 € 500 951 € 452 730 €
EBITDA 1 659 873 € 1 386 227 € 983 733 € 1 002 187 € 1 454 171 € 1 330 158 € 1 271 547 € 1 095 303 €
Net margin 16.6% 12.8% 11.7% 14.4% 15.7% 15.8% 15.1% 13.8%

Revenue and income statement

In 2024, LE CALIFORNIA achieves revenue of 4.6 M€. Revenue is growing positively over 8 years (CAGR: +4.8%). Vs 2023, growth of +13% (4.0 M€ -> 4.6 M€). After deducting consumption (64 k€), gross margin stands at 4.5 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.7 M€, representing 36.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 757 k€, i.e. 16.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 558 066 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 494 324 €

EBITDA (2024) ?
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

1 659 873 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 373 712 €

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

756 867 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

36.4%

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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 548%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 29.5% 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 (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

547.802%

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

13.44%

Cash flow / Revenue (2024) ?
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

29.517%

Repayment capacity (2024) ?
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

5.158

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

40.1%

Solvency indicators evolution
LE CALIFORNIA

Sector positioning

Debt ratio
547.8 2024
2022
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Watch

In 2024, the debt ratio of LE CALIFORNIA (547.80) 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
13.44% 2024
2022
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Average

In 2024, the financial autonomy of LE CALIFORNIA (13.4%) 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
5.16 years 2024
2022
2023
2024
Q1: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Average

In 2024, the repayment capacity of LE CALIFORNIA (5.16) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 90.73. 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 12.3x. Operating income very largely covers interest expenses: high safety margin.

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

90.727

Interest coverage (2024) ?
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

12.349

Liquidity indicators evolution
LE CALIFORNIA

Sector positioning

Liquidity ratio
90.73 2024
2022
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Average -9 pts over 3 years

In 2024, the liquidity ratio of LE CALIFORNIA (90.73) 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
12.35x 2024
2022
2023
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Excellent

In 2024, the interest coverage of LE CALIFORNIA (12.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 121 days. Excellent situation: suppliers finance 110 days of the operating cycle (retail model). Overall, WCR represents 14 days of revenue, i.e. 180 k€ to permanently finance. Over 2017-2024, WCR increased by +157%, requiring additional financing.

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

180 499 €

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

11 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

121 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 in days of revenue (2024) ?
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

14 j

WCR and payment terms evolution
LE CALIFORNIA

Positioning of LE CALIFORNIA 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 LE CALIFORNIA is estimated at 9 220 304 € (range 4 801 106€ - 14 341 208€). With an EBITDA of 1 659 873€, 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 2024
153 transactions
4801k€ 9220k€ 14341k€
9 220 304 € Range: 4 801 106€ - 14 341 208€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
1 659 873 € × 7.1x
Estimation 11 860 946 €
6 115 655€ - 17 550 588€
Revenue Multiple 30%
4 558 066 € × 1.61x
Estimation 7 356 715 €
4 736 268€ - 9 953 752€
Net Income Multiple 20%
756 867 € × 7.2x
Estimation 5 414 085 €
1 611 992€ - 12 898 946€

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 LE CALIFORNIA 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 LE CALIFORNIA

What is the revenue of LE CALIFORNIA ?

The revenue of LE CALIFORNIA in 2024 is 4.6 M€.

Is LE CALIFORNIA profitable?

Yes, LE CALIFORNIA generated a net profit of 757 k€ in 2024.

Where is the headquarters of LE CALIFORNIA ?

The headquarters of LE CALIFORNIA is located in LE BARCARES (66420), in the department Pyrenees-Orientales.

Where to find the tax return of LE CALIFORNIA ?

The tax return of LE CALIFORNIA 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 LE CALIFORNIA operate?

LE CALIFORNIA 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.