L'ESCALE VILLAGE : revenue, balance sheet and financial ratios

L'ESCALE VILLAGE is a French company founded 29 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in LE GRAND-BORNAND (74450), this company of category PME shows in 2024 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 - L'ESCALE VILLAGE (SIREN 408639672)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 1 420 830 € 1 328 301 € 881 362 € 1 078 209 € 1 124 643 € 1 164 091 € 1 116 986 € 1 100 625 €
Net income 181 908 € 128 679 € 111 554 € 57 460 € 46 086 € 85 153 € 55 342 € 46 009 €
EBITDA 274 949 € 234 784 € 176 449 € 161 026 € 123 173 € 200 714 € 146 997 € 278 244 €
Net margin 12.8% 9.7% 12.7% 5.3% 4.1% 7.3% 5.0% 4.2%

Revenue and income statement

In 2024, L'ESCALE VILLAGE achieves revenue of 1.4 M€. Revenue is growing positively over 8 years (CAGR: +3.2%). Vs 2023: +7%. After deducting consumption (2 k€), gross margin stands at 1.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 275 k€, representing 19.4% 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 182 k€, i.e. 12.8% 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

1 420 830 €

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

1 418 556 €

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

274 949 €

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

213 158 €

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

181 908 €

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

19.4%

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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 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.0% 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

54.859%

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

47.843%

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

16.973%

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

2.966

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

17.2%

Solvency indicators evolution
L'ESCALE VILLAGE

Sector positioning

Debt ratio
54.86 2024
2021
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Good -6 pts over 3 years

In 2024, the debt ratio of L'ESCALE VILLAGE (54.86) 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
47.84% 2024
2021
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Good +9 pts over 3 years

In 2024, the financial autonomy of L'ESCALE VILLAGE (47.8%) 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
2.97 years 2024
2021
2023
2024
Q1: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Average -8 pts over 3 years

In 2024, the repayment capacity of L'ESCALE VILLAGE (2.97) 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 204.41. 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 2.7x. 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

204.409

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

2.709

Liquidity indicators evolution
L'ESCALE VILLAGE

Sector positioning

Liquidity ratio
204.41 2024
2021
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Good +18 pts over 3 years

In 2024, the liquidity ratio of L'ESCALE VILLAGE (204.41) 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
2.71x 2024
2021
2023
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Average -16 pts over 3 years

In 2024, the interest coverage of L'ESCALE VILLAGE (2.7x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 93 days. Excellent situation: suppliers finance 88 days of the operating cycle (retail model). WCR is negative (-96 days): operations structurally generate cash. Notable WCR improvement over the period (-39%), freeing up cash.

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

-379 006 €

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

5 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

93 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

-96 j

WCR and payment terms evolution
L'ESCALE VILLAGE

Positioning of L'ESCALE VILLAGE 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 L'ESCALE VILLAGE is estimated at 1 930 564 € (range 1 026 912€ - 3 004 443€). With an EBITDA of 274 949€, 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
1026k€ 1930k€ 3004k€
1 930 564 € Range: 1 026 912€ - 3 004 443€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
274 949 € × 7.1x
Estimation 1 964 702 €
1 013 025€ - 2 907 160€
Revenue Multiple 30%
1 420 830 € × 1.61x
Estimation 2 293 219 €
1 476 379€ - 3 102 761€
Net Income Multiple 20%
181 908 € × 7.2x
Estimation 1 301 240 €
387 432€ - 3 100 177€

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 L'ESCALE VILLAGE 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 L'ESCALE VILLAGE

What is the revenue of L'ESCALE VILLAGE ?

The revenue of L'ESCALE VILLAGE in 2024 is 1.4 M€.

Is L'ESCALE VILLAGE profitable?

Yes, L'ESCALE VILLAGE generated a net profit of 182 k€ in 2024.

Where is the headquarters of L'ESCALE VILLAGE ?

The headquarters of L'ESCALE VILLAGE is located in LE GRAND-BORNAND (74450), in the department Haute-Savoie.

Where to find the tax return of L'ESCALE VILLAGE ?

The tax return of L'ESCALE VILLAGE 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 L'ESCALE VILLAGE operate?

L'ESCALE VILLAGE 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.