PORT MANECH LOISIRS : revenue, balance sheet and financial ratios

PORT MANECH LOISIRS is a French company founded 8 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in NEVEZ (29920), this company of category ETI shows in 2022 a revenue of 1.9 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 - PORT MANECH LOISIRS (SIREN 839124864)
Indicator 2022 2021 2020 2019 2018
Revenue 1 925 093 € 1 581 410 € 1 399 897 € 1 037 972 € 262 652 €
Net income -255 598 € -834 839 € -454 824 € -601 749 € -560 047 €
EBITDA 33 226 € 142 838 € -208 834 € -323 534 € -444 982 €
Net margin -13.3% -52.8% -32.5% -58.0% -213.2%

Revenue and income statement

In 2022, PORT MANECH LOISIRS achieves revenue of 1.9 M€. Over the period 2018-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +64.5%. Vs 2021, growth of +22% (1.6 M€ -> 1.9 M€). After deducting consumption (65 k€), gross margin stands at 1.9 M€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33 k€, representing 1.7% of revenue. Warning negative scissor effect: despite revenue change (+22%), EBITDA varies by -77%, reducing margin by 7.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -256 k€ (-13.3% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 925 093 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 859 826 €

EBITDA (2022) ?
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

33 226 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-222 042 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-255 598 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.7%

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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 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

59.23%

Financial autonomy (2022) ?
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

55.863%

Cash flow / Revenue (2022) ?
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

-0.074%

Repayment capacity (2022) ?
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

-4013.967

Asset age ratio (2022) ?
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

75.3%

Solvency indicators evolution
PORT MANECH LOISIRS

Sector positioning

Debt ratio
59.23 2022
2020
2021
2022
Q1: 18.23
Med: 70.89
Q3: 208.88
Good

In 2022, the debt ratio of PORT MANECH LOISIRS (59.23) 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
55.86% 2022
2020
2021
2022
Q1: 18.66%
Med: 40.48%
Q3: 63.48%
Good

In 2022, the financial autonomy of PORT MANECH LOISIRS (55.9%) 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
-4013.97 years 2022
2020
2021
2022
Q1: 0.48 years
Med: 2.33 years
Q3: 5.48 years
Excellent -23 pts over 3 years

In 2022, the repayment capacity of PORT MANECH LOISIRS (-4013.97) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 263.12. 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 347.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

263.12

Interest coverage (2022) ?
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

347.038

Liquidity indicators evolution
PORT MANECH LOISIRS

Sector positioning

Liquidity ratio
263.12 2022
2020
2021
2022
Q1: 91.54
Med: 213.85
Q3: 427.82
Good -19 pts over 3 years

In 2022, the liquidity ratio of PORT MANECH LOISIRS (263.12) 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
347.04x 2022
2020
2021
2022
Q1: 0.46x
Med: 2.81x
Q3: 8.0x
Excellent +54 pts over 3 years

In 2022, the interest coverage of PORT MANECH LOISIRS (347.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 112 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 341 days. Excellent situation: suppliers finance 229 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 866 days of revenue, i.e. 4.6 M€ to permanently finance. Over 2018-2022, WCR increased by +7278%, requiring additional financing.

Operating WCR (2022) ?
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

4 629 059 €

Customer credit (2022) ?
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

112 j

Supplier credit (2022) ?
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

341 j

Inventory turnover (2022) ?
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

1 j

WCR in days of revenue (2022) ?
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

866 j

WCR and payment terms evolution
PORT MANECH LOISIRS

Positioning of PORT MANECH LOISIRS in its sector

Comparison with sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 811 318€ to 1 676 523€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
811k€ 1384k€ 1676k€
1 384 559 € Range: 811 318€ - 1 676 523€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 PORT MANECH LOISIRS 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 PORT MANECH LOISIRS

What is the revenue of PORT MANECH LOISIRS ?

The revenue of PORT MANECH LOISIRS in 2022 is 1.9 M€.

Is PORT MANECH LOISIRS profitable?

PORT MANECH LOISIRS recorded a net loss in 2022.

Where is the headquarters of PORT MANECH LOISIRS ?

The headquarters of PORT MANECH LOISIRS is located in NEVEZ (29920), in the department Finistere.

Where to find the tax return of PORT MANECH LOISIRS ?

The tax return of PORT MANECH LOISIRS 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 PORT MANECH LOISIRS operate?

PORT MANECH LOISIRS 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.