SARL LA ROCHE POSAY VACANCES : revenue, balance sheet and financial ratios

SARL LA ROCHE POSAY VACANCES is a French company founded 14 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in LA ROCHE-POSAY (86270), this company of category PME shows in 2024 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 - SARL LA ROCHE POSAY VACANCES (SIREN 533088902)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 876 979 € 1 841 321 € 1 489 032 € 1 020 640 € 796 136 € N/C N/C N/C N/C
Net income 182 710 € 128 916 € 135 679 € -32 158 € -44 929 € 76 951 € 98 858 € 11 548 € 2 778 €
EBITDA 469 293 € 393 178 € 348 079 € 179 197 € 107 032 € N/C N/C N/C N/C
Net margin 9.7% 7.0% 9.1% -3.2% -5.6% N/C N/C N/C N/C

Revenue and income statement

In 2024, SARL LA ROCHE POSAY VACANCES achieves revenue of 1.9 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +23.9%. Vs 2023: +2%. After deducting consumption (136 k€), gross margin stands at 1.7 M€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 469 k€, representing 25.0% of revenue. Positive scissor effect: EBITDA margin improves by +3.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 183 k€, i.e. 9.7% 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

1 876 979 €

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

1 741 430 €

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

469 293 €

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

260 090 €

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

182 710 €

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

25.0%

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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 148%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.3% 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

148.129%

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

28.94%

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

20.316%

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

1.744

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

33.0%

Solvency indicators evolution
SARL LA ROCHE POSAY VACANCES

Sector positioning

Debt ratio
148.13 2024
2022
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Average -6 pts over 3 years

In 2024, the debt ratio of SARL LA ROCHE POSAY VACANCES (148.13) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
28.94% 2024
2022
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Average +15 pts over 3 years

In 2024, the financial autonomy of SARL LA ROCHE POSAY VACANCES (28.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.74 years 2024
2022
2023
2024
Q1: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Good

In 2024, the repayment capacity of SARL LA ROCHE POSAY VACANCES (1.74) 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 85.28. 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 6.1x. Operating income very largely covers interest expenses: high safety margin.

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

85.282

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

6.132

Liquidity indicators evolution
SARL LA ROCHE POSAY VACANCES

Sector positioning

Liquidity ratio
85.28 2024
2022
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Watch

In 2024, the liquidity ratio of SARL LA ROCHE POSAY VACANCES (85.28) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
6.13x 2024
2022
2023
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Good

In 2024, the interest coverage of SARL LA ROCHE POSAY VACANCES (6.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 36 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). WCR is negative (-32 days): operations structurally generate 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

-166 206 €

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

36 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

-32 j

WCR and payment terms evolution
SARL LA ROCHE POSAY VACANCES

Positioning of SARL LA ROCHE POSAY VACANCES 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 SARL LA ROCHE POSAY VACANCES is estimated at 2 846 940 € (range 1 527 470€ - 4 333 457€). With an EBITDA of 469 293€, 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
1527k€ 2846k€ 4333k€
2 846 940 € Range: 1 527 470€ - 4 333 457€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
469 293 € × 7.1x
Estimation 3 353 425 €
1 729 069€ - 4 962 047€
Revenue Multiple 30%
1 876 979 € × 1.61x
Estimation 3 029 443 €
1 950 361€ - 4 098 884€
Net Income Multiple 20%
182 710 € × 7.2x
Estimation 1 306 977 €
389 140€ - 3 113 845€

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 SARL LA ROCHE POSAY VACANCES 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 SARL LA ROCHE POSAY VACANCES

What is the revenue of SARL LA ROCHE POSAY VACANCES ?

The revenue of SARL LA ROCHE POSAY VACANCES in 2024 is 1.9 M€.

Is SARL LA ROCHE POSAY VACANCES profitable?

Yes, SARL LA ROCHE POSAY VACANCES generated a net profit of 183 k€ in 2024.

Where is the headquarters of SARL LA ROCHE POSAY VACANCES ?

The headquarters of SARL LA ROCHE POSAY VACANCES is located in LA ROCHE-POSAY (86270), in the department Vienne.

Where to find the tax return of SARL LA ROCHE POSAY VACANCES ?

The tax return of SARL LA ROCHE POSAY VACANCES 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 SARL LA ROCHE POSAY VACANCES operate?

SARL LA ROCHE POSAY VACANCES 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.