PARC SAINT JAMES : revenue, balance sheet and financial ratios

PARC SAINT JAMES is a French company founded 27 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in VAUCRESSON (92420), this company of category PME shows in 2023 a revenue of 542 k€. 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 - PARC SAINT JAMES (SIREN 421344110)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 542 456 € 445 885 € 371 310 € 353 964 € 366 234 € 347 394 € 345 017 € 380 260 €
Net income 122 005 € 38 524 € 22 303 € 46 865 € 41 612 € 18 673 € 8 271 € 44 357 €
EBITDA 41 944 € -195 675 € 41 854 € 60 970 € 56 006 € 18 586 € 17 580 € 59 096 €
Net margin 22.5% 8.6% 6.0% 13.2% 11.4% 5.4% 2.4% 11.7%

Revenue and income statement

In 2023, PARC SAINT JAMES achieves revenue of 542 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Vs 2022, growth of +22% (446 k€ -> 542 k€). After deducting consumption (4 k€), gross margin stands at 538 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 7.7% of revenue. Positive scissor effect: EBITDA margin improves by +51.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 122 k€, i.e. 22.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

542 456 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

538 198 €

EBITDA (2023) ?
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

41 944 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

158 374 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

122 005 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.7%

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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 8%. 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 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.822%

Financial autonomy (2023) ?
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

39.875%

Cash flow / Revenue (2023) ?
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

1.214%

Repayment capacity (2023) ?
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

4.671

Asset age ratio (2023) ?
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

0.6%

Solvency indicators evolution
PARC SAINT JAMES

Sector positioning

Debt ratio
7.82 2023
2021
2022
2023
Q1: 13.51
Med: 60.75
Q3: 186.32
Excellent

In 2023, the debt ratio of PARC SAINT JAMES (7.82) 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
39.88% 2023
2021
2022
2023
Q1: 13.79%
Med: 37.26%
Q3: 60.0%
Good -8 pts over 3 years

In 2023, the financial autonomy of PARC SAINT JAMES (39.9%) 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
4.67 years 2023
2021
2022
2023
Q1: 0.18 years
Med: 2.08 years
Q3: 5.38 years
Average +22 pts over 3 years

In 2023, the repayment capacity of PARC SAINT JAMES (4.67) 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 172.03. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

172.028

Interest coverage (2023) ?
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

0.567

Liquidity indicators evolution
PARC SAINT JAMES

Sector positioning

Liquidity ratio
172.03 2023
2021
2022
2023
Q1: 89.89
Med: 206.71
Q3: 408.12
Average

In 2023, the liquidity ratio of PARC SAINT JAMES (172.03) 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.

Interest coverage
0.57x 2023
2021
2022
2023
Q1: 0.25x
Med: 3.21x
Q3: 10.36x
Average -15 pts over 3 years

In 2023, the interest coverage of PARC SAINT JAMES (0.6x) 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: 264 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The gap of 239 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 15 days of revenue, i.e. 22 k€ to permanently finance. Notable WCR improvement over the period (-94%), freeing up cash.

Operating WCR (2023) ?
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

21 948 €

Customer credit (2023) ?
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

264 j

Supplier credit (2023) ?
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

25 j

Inventory turnover (2023) ?
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 (2023) ?
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

15 j

WCR and payment terms evolution
PARC SAINT JAMES

Positioning of PARC SAINT JAMES 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 PARC SAINT JAMES is estimated at 587 063 € (range 298 338€ - 992 980€). With an EBITDA of 41 944€, 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 2023
153 transactions
298k€ 587k€ 992k€
587 063 € Range: 298 338€ - 992 980€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
41 944 € × 7.1x
Estimation 299 719 €
154 539€ - 443 493€
Revenue Multiple 30%
542 456 € × 1.61x
Estimation 875 524 €
563 664€ - 1 184 597€
Net Income Multiple 20%
122 005 € × 7.2x
Estimation 872 737 €
259 849€ - 2 079 277€

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 PARC SAINT JAMES 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 PARC SAINT JAMES

What is the revenue of PARC SAINT JAMES ?

The revenue of PARC SAINT JAMES in 2023 is 542 k€.

Is PARC SAINT JAMES profitable?

Yes, PARC SAINT JAMES generated a net profit of 122 k€ in 2023.

Where is the headquarters of PARC SAINT JAMES ?

The headquarters of PARC SAINT JAMES is located in VAUCRESSON (92420), in the department Hauts-de-Seine.

Where to find the tax return of PARC SAINT JAMES ?

The tax return of PARC SAINT JAMES 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 PARC SAINT JAMES operate?

PARC SAINT JAMES 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.