SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS : revenue, balance sheet and financial ratios

SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS is a French company founded 43 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in LE GRAU-DU-ROI (30240), this company of category PME shows in 2016 a revenue of 187 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 - SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS (SIREN 305404824)
Indicator 2016 2015
Revenue 187 436 € 145 199 €
Net income 36 309 € 44 796 €
EBITDA 88 980 € 38 722 €
Net margin 19.4% 30.9%

Revenue and income statement

In 2016, SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS achieves revenue of 187 k€. Vs 2015, growth of +29% (145 k€ -> 187 k€). After deducting consumption (0 €), gross margin stands at 187 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 89 k€, representing 47.5% of revenue. Positive scissor effect: EBITDA margin improves by +20.8 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 36 k€, i.e. 19.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

187 436 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

187 436 €

EBITDA (2016) ?
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

88 980 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-35 290 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 309 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

47.5%

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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 161%. 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 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 25.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 38.0% 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 (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

161.315%

Financial autonomy (2016) ?
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

37.56%

Cash flow / Revenue (2016) ?
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

38.003%

Repayment capacity (2016) ?
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

25.221

Asset age ratio (2016) ?
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

69.4%

Solvency indicators evolution
SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS

Sector positioning

Debt ratio
161.31 2016
2015
2016
Q1: -85.08
Med: 8.18
Q3: 146.6
Average

In 2016, the debt ratio of SOCIETE D'EXPLOITATION DE... (161.31) 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
37.56% 2016
2015
2016
Q1: 1.43%
Med: 31.16%
Q3: 72.56%
Good

In 2016, the financial autonomy of SOCIETE D'EXPLOITATION DE... (37.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
25.22 years 2016
2015
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 2.82 years
Average

In 2016, the repayment capacity of SOCIETE D'EXPLOITATION DE... (25.22) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 3394.26. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2016) ?
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

3394.262

Interest coverage (2016) ?
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

1.562

Liquidity indicators evolution
SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS

Sector positioning

Liquidity ratio
3394.26 2016
2015
2016
Q1: 30.79
Med: 99.0
Q3: 230.4
Excellent

In 2016, the liquidity ratio of SOCIETE D'EXPLOITATION DE... (3394.26) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.56x 2016
2015
2016
Q1: 0.0x
Med: 0.0x
Q3: 5.93x
Good +32 pts over 2 years

In 2016, the interest coverage of SOCIETE D'EXPLOITATION DE... (1.6x) 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: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Overall, WCR represents 120 days of revenue, i.e. 62 k€ to permanently finance.

Operating WCR (2016) ?
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

62 334 €

Customer credit (2016) ?
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 (2016) ?
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

17 j

Inventory turnover (2016) ?
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 (2016) ?
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

120 j

WCR and payment terms evolution
SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS

Positioning of SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS is estimated at 322 096 € (range 181 547€ - 626 378€). With an EBITDA of 88 980€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (in line with sector norms). 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 2016
261 transactions
181k€ 322k€ 626k€
322 096 € Range: 181 547€ - 626 378€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
88 980 € × 5.3x
Estimation 471 358 €
275 084€ - 920 033€
Revenue Multiple 30%
187 436 € × 0.75x
Estimation 140 114 €
95 672€ - 254 998€
Net Income Multiple 20%
36 309 € × 6.1x
Estimation 221 917 €
76 520€ - 449 311€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 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 (Hébergement touristique et autre hébergement de courte durée )

Compare SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS

What is the revenue of SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS ?

The revenue of SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS in 2016 is 187 k€.

Is SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS profitable?

Yes, SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS generated a net profit of 36 k€ in 2016.

Where is the headquarters of SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS ?

The headquarters of SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS is located in LE GRAU-DU-ROI (30240), in the department Gard.

Where to find the tax return of SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS ?

The tax return of SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS 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 SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS operate?

SOCIETE D'EXPLOITATION DE CENTRE DE VACANCES ET DE LOISIRS operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.