SARL TROIS A : revenue, balance sheet and financial ratios

SARL TROIS A is a French company founded 35 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in VIAS (34450), this company of category PME shows in 2024 a revenue of 10.7 M€. 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 - SARL TROIS A (SIREN 381730894)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 650 601 € 9 822 878 € N/C 7 968 371 € 6 715 249 € 8 505 716 € N/C 7 635 642 € 7 267 145 €
Net income 2 294 213 € 1 598 907 € 789 561 € 1 322 325 € 586 106 € 913 236 € 954 284 € 1 255 368 € 1 194 053 €
EBITDA 3 953 018 € 2 101 264 € N/C 2 602 684 € 1 658 379 € 1 902 715 € N/C 2 466 141 € 2 092 157 €
Net margin 21.5% 16.3% N/C 16.6% 8.7% 10.7% N/C 16.4% 16.4%

Revenue and income statement

In 2024, SARL TROIS A achieves revenue of 10.7 M€. Revenue is growing positively over 9 years (CAGR: +4.9%). Vs 2023: +8%. After deducting consumption (24 k€), gross margin stands at 10.6 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 4.0 M€, representing 37.1% of revenue. Positive scissor effect: EBITDA margin improves by +15.7 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 2.3 M€, i.e. 21.5% 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

10 650 601 €

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

10 626 824 €

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

3 953 018 €

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

2 994 807 €

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

2 294 213 €

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

37.1%

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 65%. 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 30.3% 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

31.623%

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

65.133%

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

30.319%

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

1.355

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

43.9%

Solvency indicators evolution
SARL TROIS A

Sector positioning

Debt ratio
31.62 2024
2022
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Good

In 2024, the debt ratio of SARL TROIS A (31.62) 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
65.13% 2024
2022
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of SARL TROIS A (65.1%) 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
1.35 years 2024
2023
2024
Q1: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Good -21 pts over 2 years

In 2024, the repayment capacity of SARL TROIS A (1.35) 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 237.92. 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 4.0x. 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

237.924

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

3.977

Liquidity indicators evolution
SARL TROIS A

Sector positioning

Liquidity ratio
237.92 2024
2022
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Good +7 pts over 3 years

In 2024, the liquidity ratio of SARL TROIS A (237.92) 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
3.98x 2024
2023
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Good -7 pts over 2 years

In 2024, the interest coverage of SARL TROIS A (4.0x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 29 days. WCR is negative (-65 days): operations structurally generate cash. Notable WCR improvement over the period (-4024%), 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

-1 916 469 €

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

2 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

31 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

-65 j

WCR and payment terms evolution
SARL TROIS A

Positioning of SARL TROIS A 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 TROIS A is estimated at 22 562 780 € (range 11 579 624€ - 35 695 900€). With an EBITDA of 3 953 018€, 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
11579k€ 22562k€ 35695k€
22 562 780 € Range: 11 579 624€ - 35 695 900€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
3 953 018 € × 7.1x
Estimation 28 247 061 €
14 564 545€ - 41 797 047€
Revenue Multiple 30%
10 650 601 € × 1.61x
Estimation 17 190 063 €
11 066 997€ - 23 258 426€
Net Income Multiple 20%
2 294 213 € × 7.2x
Estimation 16 411 159 €
4 886 265€ - 39 099 247€

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 TROIS A 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 TROIS A

What is the revenue of SARL TROIS A ?

The revenue of SARL TROIS A in 2024 is 10.7 M€.

Is SARL TROIS A profitable?

Yes, SARL TROIS A generated a net profit of 2.3 M€ in 2024.

Where is the headquarters of SARL TROIS A ?

The headquarters of SARL TROIS A is located in VIAS (34450), in the department Herault.

Where to find the tax return of SARL TROIS A ?

The tax return of SARL TROIS A 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 TROIS A operate?

SARL TROIS A 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.