LOISIRS INVESTISSEMENTS : revenue, balance sheet and financial ratios

LOISIRS INVESTISSEMENTS 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 ARGELES-SUR-MER (66700), this company of category PME shows in 2024 a revenue of 9.9 M€. 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 - LOISIRS INVESTISSEMENTS (SIREN 483221495)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 9 869 360 € 8 875 678 € 7 799 989 € 5 836 645 € 4 863 324 € 6 057 894 € 5 794 337 € 5 586 509 € 4 369 476 €
Net income 6 289 908 € 3 014 781 € 2 050 619 € 1 671 178 € 998 737 € 2 278 333 € 2 084 365 € 1 686 691 € 4 182 747 €
EBITDA 2 919 582 € 2 499 721 € 1 797 382 € 1 631 697 € 486 393 € 1 081 823 € 1 123 627 € 1 407 069 € 975 092 €
Net margin 63.7% 34.0% 26.3% 28.6% 20.5% 37.6% 36.0% 30.2% 95.7%

Revenue and income statement

In 2024, LOISIRS INVESTISSEMENTS achieves revenue of 9.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.7%. Vs 2023, growth of +11% (8.9 M€ -> 9.9 M€). After deducting consumption (0 €), gross margin stands at 9.9 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 2.9 M€, representing 29.6% 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 6.3 M€, i.e. 63.7% 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

9 869 360 €

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

9 869 360 €

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

2 919 582 €

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

2 548 796 €

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

6 289 908 €

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

29.6%

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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 15%. 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 84%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 47.5% 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

15.322%

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

84.196%

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

47.488%

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

1.383

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

43.7%

Solvency indicators evolution
LOISIRS INVESTISSEMENTS

Sector positioning

Debt ratio
15.32 2024
2022
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Excellent -7 pts over 3 years

In 2024, the debt ratio of LOISIRS INVESTISSEMENTS (15.32) 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
84.2% 2024
2022
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Excellent +14 pts over 3 years

In 2024, the financial autonomy of LOISIRS INVESTISSEMENTS (84.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.38 years 2024
2022
2023
2024
Q1: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Good -36 pts over 3 years

In 2024, the repayment capacity of LOISIRS INVESTISSEMENTS (1.38) 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 503.30. 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 3.7x. 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

503.301

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

3.733

Liquidity indicators evolution
LOISIRS INVESTISSEMENTS

Sector positioning

Liquidity ratio
503.3 2024
2022
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Excellent +20 pts over 3 years

In 2024, the liquidity ratio of LOISIRS INVESTISSEMENTS (503.30) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
3.73x 2024
2022
2023
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Average

In 2024, the interest coverage of LOISIRS INVESTISSEMENTS (3.7x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Overall, WCR represents 54 days of revenue, i.e. 1.5 M€ to permanently finance. Notable WCR improvement over the period (-33%), 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

1 487 905 €

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

30 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

54 j

WCR and payment terms evolution
LOISIRS INVESTISSEMENTS

Positioning of LOISIRS INVESTISSEMENTS 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 LOISIRS INVESTISSEMENTS is estimated at 24 208 664 € (range 11 134 310€ - 43 339 961€). With an EBITDA of 2 919 582€, 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
11134k€ 24208k€ 43339k€
24 208 664 € Range: 11 134 310€ - 43 339 961€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 919 582 € × 7.1x
Estimation 20 862 442 €
10 756 942€ - 30 870 061€
Revenue Multiple 30%
9 869 360 € × 1.61x
Estimation 15 929 140 €
10 255 212€ - 21 552 378€
Net Income Multiple 20%
6 289 908 € × 7.2x
Estimation 44 993 504 €
13 396 382€ - 107 196 092€

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 LOISIRS INVESTISSEMENTS 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 LOISIRS INVESTISSEMENTS

What is the revenue of LOISIRS INVESTISSEMENTS ?

The revenue of LOISIRS INVESTISSEMENTS in 2024 is 9.9 M€.

Is LOISIRS INVESTISSEMENTS profitable?

Yes, LOISIRS INVESTISSEMENTS generated a net profit of 6.3 M€ in 2024.

Where is the headquarters of LOISIRS INVESTISSEMENTS ?

The headquarters of LOISIRS INVESTISSEMENTS is located in ARGELES-SUR-MER (66700), in the department Pyrenees-Orientales.

Where to find the tax return of LOISIRS INVESTISSEMENTS ?

The tax return of LOISIRS INVESTISSEMENTS 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 LOISIRS INVESTISSEMENTS operate?

LOISIRS INVESTISSEMENTS 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.