S.A.S. CAMPING LES PAILLOTES : revenue, balance sheet and financial ratios

S.A.S. CAMPING LES PAILLOTES is a French company founded 4 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in PAYRAC (46350), this company of category PME shows in 2023 a revenue of 52 k€. 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 - S.A.S. CAMPING LES PAILLOTES (SIREN 910535103)
Indicator 2023 2022
Revenue 52 373 € 16 964 €
Net income 7 775 € -15 236 €
EBITDA 7 775 € -15 236 €
Net margin 14.8% -89.8%

Revenue and income statement

In 2023, S.A.S. CAMPING LES PAILLOTES achieves revenue of 52 k€. Vs 2022, growth of +209% (17 k€ -> 52 k€). After deducting consumption (2 k€), gross margin stands at 50 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 14.8% of revenue. Positive scissor effect: EBITDA margin improves by +104.7 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 14.8% 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

52 373 €

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

50 237 €

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

7 775 €

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

7 775 €

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

7 775 €

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

14.8%

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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 1604%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 22.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 14.8% 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 (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

1603.935%

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

3.835%

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

14.845%

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

22.23

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

94.2%

Solvency indicators evolution
S.A.S. CAMPING LES PAILLOTES

Sector positioning

Debt ratio
1603.93 2023
2022
2023
Q1: 13.51
Med: 60.75
Q3: 186.32
Watch +51 pts over 2 years

In 2023, the debt ratio of S.A.S. CAMPING LES PAILLOTES (1603.93) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
3.83% 2023
2022
2023
Q1: 13.79%
Med: 37.26%
Q3: 60.0%
Watch

In 2023, the financial autonomy of S.A.S. CAMPING LES PAILLOTES (3.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
22.23 years 2023
2022
2023
Q1: 0.18 years
Med: 2.08 years
Q3: 5.38 years
Watch +50 pts over 2 years

In 2023, the repayment capacity of S.A.S. CAMPING LES PAILLOTES (22.23) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 101.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

101.628

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

0.0

Liquidity indicators evolution
S.A.S. CAMPING LES PAILLOTES

Sector positioning

Liquidity ratio
101.63 2023
2022
2023
Q1: 89.89
Med: 206.71
Q3: 408.12
Average +13 pts over 2 years

In 2023, the liquidity ratio of S.A.S. CAMPING LES PAILLOTES (101.63) 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
0.0x 2023
2022
2023
Q1: 0.25x
Med: 3.21x
Q3: 10.36x
Average

In 2023, the interest coverage of S.A.S. CAMPING LES PAILLOTES (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 156 days. Excellent situation: suppliers finance 156 days of the operating cycle (retail model). WCR is negative (-282 days): operations structurally generate 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

-41 076 €

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

0 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

156 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

-282 j

WCR and payment terms evolution
S.A.S. CAMPING LES PAILLOTES

Positioning of S.A.S. CAMPING LES PAILLOTES 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 S.A.S. CAMPING LES PAILLOTES is estimated at 64 261 € (range 33 961€ - 101 916€). With an EBITDA of 7 775€, 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
33k€ 64k€ 101k€
64 261 € Range: 33 961€ - 101 916€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
7 775 € × 7.1x
Estimation 55 558 €
28 646€ - 82 209€
Revenue Multiple 30%
52 373 € × 1.61x
Estimation 84 530 €
54 421€ - 114 370€
Net Income Multiple 20%
7 775 € × 7.2x
Estimation 55 617 €
16 559€ - 132 506€

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 S.A.S. CAMPING LES PAILLOTES 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 S.A.S. CAMPING LES PAILLOTES

What is the revenue of S.A.S. CAMPING LES PAILLOTES ?

The revenue of S.A.S. CAMPING LES PAILLOTES in 2023 is 52 k€.

Is S.A.S. CAMPING LES PAILLOTES profitable?

Yes, S.A.S. CAMPING LES PAILLOTES generated a net profit of 8 k€ in 2023.

Where is the headquarters of S.A.S. CAMPING LES PAILLOTES ?

The headquarters of S.A.S. CAMPING LES PAILLOTES is located in PAYRAC (46350), in the department Lot.

Where to find the tax return of S.A.S. CAMPING LES PAILLOTES ?

The tax return of S.A.S. CAMPING LES PAILLOTES 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 S.A.S. CAMPING LES PAILLOTES operate?

S.A.S. CAMPING LES PAILLOTES 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.