LES ZEF ARGOUSIERS : revenue, balance sheet and financial ratios

LES ZEF ARGOUSIERS is a French company founded 35 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in OYE-PLAGE (62215), this company of category PME shows in 2024 a revenue of 575 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 - LES ZEF ARGOUSIERS (SIREN 379017346)
Indicator 2024 2023 2019 2018 2017 2016
Revenue 574 851 € 415 781 € N/C 378 408 € 310 645 € 316 340 €
Net income 107 788 € 82 758 € 0 € 9 788 € 14 184 € 37 694 €
EBITDA 167 230 € 127 165 € N/C 44 917 € 40 481 € 58 912 €
Net margin 18.8% 19.9% N/C 2.6% 4.6% 11.9%

Revenue and income statement

In 2024, LES ZEF ARGOUSIERS achieves revenue of 575 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.8%. Vs 2023, growth of +38% (416 k€ -> 575 k€). After deducting consumption (162 k€), gross margin stands at 413 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 167 k€, representing 29.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 108 k€, i.e. 18.8% 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

574 851 €

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

413 100 €

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

167 230 €

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

140 515 €

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

107 788 €

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

28.8%

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 27.8% 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 (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

34.629%

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

23.034%

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

27.756%

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

1.076

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

39.6%

Solvency indicators evolution
LES ZEF ARGOUSIERS

Sector positioning

Debt ratio
34.63 2024
2019
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Good +8 pts over 3 years

In 2024, the debt ratio of LES ZEF ARGOUSIERS (34.63) 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
23.03% 2024
2019
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Average +8 pts over 3 years

In 2024, the financial autonomy of LES ZEF ARGOUSIERS (23.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.08 years 2024
2023
2024
Q1: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Good -9 pts over 2 years

In 2024, the repayment capacity of LES ZEF ARGOUSIERS (1.08) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 243.40. 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 4.7x. Financial charges are adequately covered by operations.

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

243.396

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

4.685

Liquidity indicators evolution
LES ZEF ARGOUSIERS

Sector positioning

Liquidity ratio
243.4 2024
2019
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Good +29 pts over 3 years

In 2024, the liquidity ratio of LES ZEF ARGOUSIERS (243.40) 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
4.68x 2024
2023
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Good -6 pts over 2 years

In 2024, the interest coverage of LES ZEF ARGOUSIERS (4.7x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-22 days): operations structurally generate cash. Over 2016-2024, WCR increased by +40%, 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

-34 635 €

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

7 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

31 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

4 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

-22 j

WCR and payment terms evolution
LES ZEF ARGOUSIERS

Positioning of LES ZEF ARGOUSIERS 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 LES ZEF ARGOUSIERS is estimated at 1 030 037 € (range 533 183€ - 1 628 097€). With an EBITDA of 167 230€, 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
533k€ 1030k€ 1628k€
1 030 037 € Range: 533 183€ - 1 628 097€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
167 230 € × 7.1x
Estimation 1 194 975 €
616 144€ - 1 768 198€
Revenue Multiple 30%
574 851 € × 1.61x
Estimation 927 809 €
597 325€ - 1 255 340€
Net Income Multiple 20%
107 788 € × 7.2x
Estimation 771 038 €
229 569€ - 1 836 983€

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 LES ZEF ARGOUSIERS 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 LES ZEF ARGOUSIERS

What is the revenue of LES ZEF ARGOUSIERS ?

The revenue of LES ZEF ARGOUSIERS in 2024 is 575 k€.

Is LES ZEF ARGOUSIERS profitable?

Yes, LES ZEF ARGOUSIERS generated a net profit of 108 k€ in 2024.

Where is the headquarters of LES ZEF ARGOUSIERS ?

The headquarters of LES ZEF ARGOUSIERS is located in OYE-PLAGE (62215), in the department Pas-de-Calais.

Where to find the tax return of LES ZEF ARGOUSIERS ?

The tax return of LES ZEF ARGOUSIERS 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 LES ZEF ARGOUSIERS operate?

LES ZEF ARGOUSIERS 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.