LE MAS DE LIGNIERES : revenue, balance sheet and financial ratios

LE MAS DE LIGNIERES is a French company founded 38 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in CESSERAS (34210), this company of category PME shows in 2021 a revenue of 51 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 - LE MAS DE LIGNIERES (SIREN 341766434)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 51 244 € 39 533 € 48 642 € 49 721 € 64 269 € 54 054 €
Net income 6 309 € 1 212 € 5 632 € 3 606 € 14 636 € 1 651 €
EBITDA 12 223 € 6 690 € 12 812 € 10 095 € 23 950 € 8 653 €
Net margin 12.3% 3.1% 11.6% 7.3% 22.8% 3.1%

Revenue and income statement

In 2021, LE MAS DE LIGNIERES achieves revenue of 51 k€. Activity remains stable over the period (CAGR: -1.1%). Vs 2020, growth of +30% (40 k€ -> 51 k€). After deducting consumption (11 k€), gross margin stands at 40 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 23.9% of revenue. Positive scissor effect: EBITDA margin improves by +6.9 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 6 k€, i.e. 12.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

51 244 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

40 103 €

EBITDA (2021) ?
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

12 223 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

7 423 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 309 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

22.1%

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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 9%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.8% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8.849%

Financial autonomy (2021) ?
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

5.092%

Cash flow / Revenue (2021) ?
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

21.757%

Repayment capacity (2021) ?
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

0.365

Asset age ratio (2021) ?
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

4.6%

Solvency indicators evolution
LE MAS DE LIGNIERES

Sector positioning

Debt ratio
8.85 2021
2019
2020
2021
Q1: 20.16
Med: 78.86
Q3: 218.3
Excellent

In 2021, the debt ratio of LE MAS DE LIGNIERES (8.85) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
5.09% 2021
2019
2020
2021
Q1: 16.11%
Med: 36.92%
Q3: 60.47%
Watch

In 2021, the financial autonomy of LE MAS DE LIGNIERES (5.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.36 years 2021
2019
2020
2021
Q1: 0.36 years
Med: 2.15 years
Q3: 5.03 years
Excellent

In 2021, the repayment capacity of LE MAS DE LIGNIERES (0.36) 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 228.44. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

228.444

Interest coverage (2021) ?
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

0.008

Liquidity indicators evolution
LE MAS DE LIGNIERES

Sector positioning

Liquidity ratio
228.44 2021
2019
2020
2021
Q1: 100.45
Med: 226.67
Q3: 420.18
Good -14 pts over 3 years

In 2021, the liquidity ratio of LE MAS DE LIGNIERES (228.44) 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
0.01x 2021
2019
2020
2021
Q1: 0.18x
Med: 2.11x
Q3: 6.59x
Average

In 2021, the interest coverage of LE MAS DE LIGNIERES (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 139 days. Excellent situation: suppliers finance 139 days of the operating cycle (retail model). WCR is negative (-186 days): operations structurally generate cash.

Operating WCR (2021) ?
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

-26 507 €

Customer credit (2021) ?
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 (2021) ?
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

139 j

Inventory turnover (2021) ?
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 (2021) ?
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

-186 j

WCR and payment terms evolution
LE MAS DE LIGNIERES

Positioning of LE MAS DE LIGNIERES in its sector

Comparison with sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 50 649€ to 132 356€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
50k€ 77k€ 132k€
77 531 € Range: 50 649€ - 132 356€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 MAS DE LIGNIERES 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 MAS DE LIGNIERES

What is the revenue of LE MAS DE LIGNIERES ?

The revenue of LE MAS DE LIGNIERES in 2021 is 51 k€.

Is LE MAS DE LIGNIERES profitable?

Yes, LE MAS DE LIGNIERES generated a net profit of 6 k€ in 2021.

Where is the headquarters of LE MAS DE LIGNIERES ?

The headquarters of LE MAS DE LIGNIERES is located in CESSERAS (34210), in the department Herault.

Where to find the tax return of LE MAS DE LIGNIERES ?

The tax return of LE MAS DE LIGNIERES 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 MAS DE LIGNIERES operate?

LE MAS DE LIGNIERES 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.