SAS DU BOURBONNAIS : revenue, balance sheet and financial ratios

SAS DU BOURBONNAIS is a French company founded 23 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in BELLERIVE-SUR-ALLIER (03700), this company of category PME shows in 2020 a revenue of 446 k€. 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 - SAS DU BOURBONNAIS (SIREN 444245765)
Indicator 2020 2019 2017
Revenue 446 074 € 615 263 € 492 070 €
Net income 60 525 € 84 919 € 40 050 €
EBITDA 134 955 € 189 668 € 112 187 €
Net margin 13.6% 13.8% 8.1%

Revenue and income statement

In 2020, SAS DU BOURBONNAIS achieves revenue of 446 k€. Activity remains stable over the period (CAGR: -3.2%). Significant drop of -27% vs 2019. After deducting consumption (18 k€), gross margin stands at 428 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 135 k€, representing 30.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 61 k€, i.e. 13.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

446 074 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

428 481 €

EBITDA (2020) ?
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

134 955 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

59 589 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

60 525 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

28.6%

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 70%. 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 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 25.6% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

35.581%

Financial autonomy (2020) ?
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

69.581%

Cash flow / Revenue (2020) ?
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

25.558%

Repayment capacity (2020) ?
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

2.125

Asset age ratio (2020) ?
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

45.3%

Solvency indicators evolution
SAS DU BOURBONNAIS

Sector positioning

Debt ratio
35.58 2020
2017
2019
2020
Q1: 15.31
Med: 74.63
Q3: 226.65
Good

In 2020, the debt ratio of SAS DU BOURBONNAIS (35.58) 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
69.58% 2020
2017
2019
2020
Q1: 14.57%
Med: 36.53%
Q3: 59.84%
Excellent

In 2020, the financial autonomy of SAS DU BOURBONNAIS (69.6%) 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
2.12 years 2020
2017
2019
2020
Q1: 0.01 years
Med: 2.53 years
Q3: 7.41 years
Good -10 pts over 3 years

In 2020, the repayment capacity of SAS DU BOURBONNAIS (2.12) 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 249.88. 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 3.5x. Financial charges are adequately covered by operations.

Liquidity ratio (2020) ?
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

249.885

Interest coverage (2020) ?
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

3.505

Liquidity indicators evolution
SAS DU BOURBONNAIS

Sector positioning

Liquidity ratio
249.88 2020
2017
2019
2020
Q1: 86.65
Med: 197.11
Q3: 385.39
Good +16 pts over 3 years

In 2020, the liquidity ratio of SAS DU BOURBONNAIS (249.88) 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
3.5x 2020
2017
2019
2020
Q1: 0.0x
Med: 2.34x
Q3: 9.35x
Good -11 pts over 3 years

In 2020, the interest coverage of SAS DU BOURBONNAIS (3.5x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 40 k€ to permanently finance. Notable WCR improvement over the period (-54%), freeing up cash.

Operating WCR (2020) ?
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

39 745 €

Customer credit (2020) ?
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

1 j

Supplier credit (2020) ?
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

22 j

Inventory turnover (2020) ?
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

2 j

WCR in days of revenue (2020) ?
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
SAS DU BOURBONNAIS

Positioning of SAS DU BOURBONNAIS 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 SAS DU BOURBONNAIS is estimated at 784 753 € (range 413 450€ - 1 212 006€). With an EBITDA of 134 955€, 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 2020
153 transactions
413k€ 784k€ 1212k€
784 753 € Range: 413 450€ - 1 212 006€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
134 955 € × 7.1x
Estimation 964 347 €
497 230€ - 1 426 940€
Revenue Multiple 30%
446 074 € × 1.61x
Estimation 719 963 €
463 514€ - 974 121€
Net Income Multiple 20%
60 525 € × 7.2x
Estimation 432 953 €
128 907€ - 1 031 501€

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 SAS DU BOURBONNAIS 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 SAS DU BOURBONNAIS

What is the revenue of SAS DU BOURBONNAIS ?

The revenue of SAS DU BOURBONNAIS in 2020 is 446 k€.

Is SAS DU BOURBONNAIS profitable?

Yes, SAS DU BOURBONNAIS generated a net profit of 61 k€ in 2020.

Where is the headquarters of SAS DU BOURBONNAIS ?

The headquarters of SAS DU BOURBONNAIS is located in BELLERIVE-SUR-ALLIER (03700), in the department Allier.

Where to find the tax return of SAS DU BOURBONNAIS ?

The tax return of SAS DU BOURBONNAIS 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 SAS DU BOURBONNAIS operate?

SAS DU BOURBONNAIS 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.