LE PETIT ROCHER : revenue, balance sheet and financial ratios

LE PETIT ROCHER is a French company founded 20 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in LONGEVILLE-SUR-MER (85560), this company of category PME shows in 2017 a revenue of 1.4 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 PETIT ROCHER (SIREN 489298083)
Indicator 2024 2023 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 1 433 478 € 1 318 708 €
Net income 260 112 € 149 635 € 42 524 € 105 239 € 190 413 € 51 584 €
EBITDA N/C N/C N/C N/C 478 743 € 342 294 €
Net margin N/C N/C N/C N/C 13.3% 3.9%

Revenue and income statement

In 2024, LE PETIT ROCHER generates positive net income of 260 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 52 k€ -> 260 k€.

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

260 112 €

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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 174%. 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 32%. The balance between equity and debt is satisfactory.

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

173.738%

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

31.754%

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

58.0%

Solvency indicators evolution
LE PETIT ROCHER

Sector positioning

Debt ratio
173.74 2024
2019
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Average

In 2024, the debt ratio of LE PETIT ROCHER (173.74) 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
31.75% 2024
2019
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Average +15 pts over 3 years

In 2024, the financial autonomy of LE PETIT ROCHER (31.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 171.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

171.88

Liquidity indicators evolution
LE PETIT ROCHER

Sector positioning

Liquidity ratio
171.88 2024
2019
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Average

In 2024, the liquidity ratio of LE PETIT ROCHER (171.88) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
LE PETIT ROCHER

Positioning of LE PETIT ROCHER 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 PETIT ROCHER is estimated at 1 860 655 € (range 553 992€ - 4 432 972€). 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
553k€ 1860k€ 4432k€
1 860 655 € Range: 553 992€ - 4 432 972€
NAF 5 all-time

Valuation method used

Net Income Multiple
260 112 € × 7.2x = 1 860 655 €
Range: 553 992€ - 4 432 973€

Only this financial indicator is available for this company.

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 PETIT ROCHER 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 PETIT ROCHER

What is the revenue of LE PETIT ROCHER ?

The revenue of LE PETIT ROCHER in 2017 is 1.4 M€.

Is LE PETIT ROCHER profitable?

Yes, LE PETIT ROCHER generated a net profit of 260 k€ in 2024.

Where is the headquarters of LE PETIT ROCHER ?

The headquarters of LE PETIT ROCHER is located in LONGEVILLE-SUR-MER (85560), in the department Vendee.

Where to find the tax return of LE PETIT ROCHER ?

The tax return of LE PETIT ROCHER 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 PETIT ROCHER operate?

LE PETIT ROCHER 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.