SA CAMPING DE LA PAILLE BASSE : revenue, balance sheet and financial ratios

In 2024, SA CAMPING DE LA PAILLE BASSE achieves revenue of 1.2 M€. Revenue is growing positively over 9 years (CAGR: +0.6%). Slight decline of -0% vs 2023. After deducting consumption (-6 k€), gross margin stands at 1.2 M€, i.e. a rate of 101%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 2.1% of revenue. Warning negative scissor effect: despite revenue change (-0%), EBITDA varies by -86%, reducing margin by 12.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -70 k€ (-6.0% of revenue), which will impact equity.

The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 71%. 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 13.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 182.99. 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 28.1x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-32 days): operations structurally generate cash. Notable WCR improvement over the period (-315%), freeing up cash.

Based on 153 transactions of similar company sales (all years), the value of SA CAMPING DE LA PAILLE BASSE is estimated at 811 067 € (range 508 486€ - 1 110 907€). With an EBITDA of 23 897€, 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.