SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS : revenue, balance sheet and financial ratios

SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS is a French company founded 56 years ago, specialized in the sector Activités des parcs d'attractions et parcs à thèmes. Based in CUGES-LES-PINS (13780), this company of category PME shows in 2023 a revenue of 10.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS (SIREN 070802269)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 723 318 € 10 086 331 € 7 031 677 € 4 295 981 € 7 415 225 € 7 149 810 € 7 306 297 € 6 694 015 €
Net income 68 229 € 277 281 € 624 977 € -667 837 € 61 889 € -111 292 € 105 154 € 12 907 €
EBITDA 959 882 € 907 173 € 1 346 208 € -71 574 € 512 201 € 462 046 € 685 950 € 475 739 €
Net margin 0.6% 2.7% 8.9% -15.5% 0.8% -1.6% 1.4% 0.2%

Revenue and income statement

In 2023, SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS achieves revenue of 10.7 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.0%. Vs 2022: +6%. After deducting consumption (726 k€), gross margin stands at 10.0 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 960 k€, representing 9.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 68 k€, i.e. 0.6% 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

10 723 318 €

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

9 997 201 €

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

959 882 €

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

93 005 €

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

68 229 €

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

8.9%

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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 252%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

252.202%

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

21.184%

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

8.606%

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

4.225

Solvency indicators evolution
SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS

Sector positioning

Debt ratio
252.2 2023
2021
2022
2023
Q1: 0.09
Med: 45.14
Q3: 173.23
Watch

In 2023, the debt ratio of SOCIETE FRANCAISE DE PARC... (252.20) 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
21.18% 2023
2021
2022
2023
Q1: 6.93%
Med: 33.37%
Q3: 58.71%
Average

In 2023, the financial autonomy of SOCIETE FRANCAISE DE PARC... (21.2%) 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
4.22 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.96 years
Q3: 3.14 years
Watch

In 2023, the repayment capacity of SOCIETE FRANCAISE DE PARC... (4.22) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 7.1x. Operating income very largely covers interest expenses: high safety margin.

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

0.0

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

7.073

Liquidity indicators evolution
SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS

Sector positioning

Liquidity ratio
0.0 2023
2021
2022
2023
Q1: 75.54
Med: 179.69
Q3: 442.24
Watch +20 pts over 3 years

In 2023, the liquidity ratio of SOCIETE FRANCAISE DE PARC... (0.00) 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
7.07x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.19x
Q3: 5.84x
Excellent

In 2023, the interest coverage of SOCIETE FRANCAISE DE PARC... (7.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 58 days. Excellent situation: suppliers finance 58 days of the operating cycle (retail model). WCR is negative (-14 days): operations structurally generate cash. Notable WCR improvement over the period (-193%), freeing up 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

-411 561 €

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

58 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

-14 j

WCR and payment terms evolution
SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS

Positioning of SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS in its sector

Comparison with sector Activités des parcs d'attractions et parcs à thèmes

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 2 453 245€ to 6 274 323€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
2453k€ 4796k€ 6274k€
4 796 548 € Range: 2 453 245€ - 6 274 323€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 24 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 (Activités des parcs d'attractions et parcs à thèmes)

Compare SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des parcs d'attractions et parcs à thèmes

Frequently asked questions about SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS

What is the revenue of SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS ?

The revenue of SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS in 2023 is 10.7 M€.

Is SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS profitable?

Yes, SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS generated a net profit of 68 k€ in 2023.

Where is the headquarters of SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS ?

The headquarters of SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS is located in CUGES-LES-PINS (13780), in the department Bouches-du-Rhone.

Where to find the tax return of SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS ?

The tax return of SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS 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 FRANCAISE DE PARCS D'ATTRACTIONS operate?

SOCIETE FRANCAISE DE PARCS D'ATTRACTIONS operates in the sector Activités des parcs d'attractions et parcs à thèmes (NAF code 93.21Z). See the 'Sector positioning' section above to compare the company with its competitors.