VIENNE CAMPING CARS : revenue, balance sheet and financial ratios

VIENNE CAMPING CARS is a French company founded 12 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in NAINTRE (86530), this company of category PME shows in 2023 a revenue of 14.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - VIENNE CAMPING CARS (SIREN 797840352)
Indicator 2023 2021 2020 2019 2018 2016
Revenue 14 623 800 € 12 897 733 € 10 241 974 € 13 935 256 € 12 410 381 € 9 752 965 €
Net income 528 257 € 329 031 € -18 887 € 97 793 € 45 109 € 31 586 €
EBITDA 791 798 € 619 615 € 110 738 € 287 109 € 171 323 € 171 709 €
Net margin 3.6% 2.6% -0.2% 0.7% 0.4% 0.3%

Revenue and income statement

In 2023, VIENNE CAMPING CARS achieves revenue of 14.6 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.0%. Vs 2021, growth of +13% (12.9 M€ -> 14.6 M€). After deducting consumption (10.9 M€), gross margin stands at 3.7 M€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 792 k€, representing 5.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 528 k€, i.e. 3.6% 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

14 623 800 €

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

3 720 811 €

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

791 798 €

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

614 566 €

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

528 257 €

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

5.4%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 245%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

244.581%

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

13.399%

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

3.298%

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

2.022

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

48.5%

Solvency indicators evolution
VIENNE CAMPING CARS

Sector positioning

Debt ratio
244.58 2023
2020
2021
2023
Q1: 5.35
Med: 46.58
Q3: 142.41
Average

In 2023, the debt ratio of VIENNE CAMPING CARS (244.58) 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
13.4% 2023
2020
2021
2023
Q1: 10.97%
Med: 26.91%
Q3: 51.24%
Average

In 2023, the financial autonomy of VIENNE CAMPING CARS (13.4%) 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
2.02 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 4.09 years
Average -15 pts over 3 years

In 2023, the repayment capacity of VIENNE CAMPING CARS (2.02) 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 118.91. 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 14.5x. 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

118.908

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

14.454

Liquidity indicators evolution
VIENNE CAMPING CARS

Sector positioning

Liquidity ratio
118.91 2023
2020
2021
2023
Q1: 135.15
Med: 203.86
Q3: 381.72
Average

In 2023, the liquidity ratio of VIENNE CAMPING CARS (118.91) 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
14.45x 2023
2020
2021
2023
Q1: 0.0x
Med: 2.1x
Q3: 18.92x
Good -7 pts over 3 years

In 2023, the interest coverage of VIENNE CAMPING CARS (14.4x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 111 days. Excellent situation: suppliers finance 102 days of the operating cycle (retail model). Inventory turnover is 166 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 174 days of revenue, i.e. 7.1 M€ to permanently finance. Over 2016-2023, WCR increased by +135%, requiring additional financing.

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

7 064 173 €

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

9 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

111 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

166 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

174 j

WCR and payment terms evolution
VIENNE CAMPING CARS

Positioning of VIENNE CAMPING CARS in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 149 transactions of similar company sales in 2023, the value of VIENNE CAMPING CARS is estimated at 1 299 569 € (range 496 617€ - 3 104 052€). With an EBITDA of 791 798€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.13x (conservative 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
149 transactions
496k€ 1299k€ 3104k€
1 299 569 € Range: 496 617€ - 3 104 052€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
791 798 € × 1.3x
Estimation 1 051 603 €
263 265€ - 2 687 782€
Revenue Multiple 30%
14 623 800 € × 0.13x
Estimation 1 852 301 €
1 035 032€ - 4 572 595€
Net Income Multiple 20%
528 257 € × 2.1x
Estimation 1 090 387 €
272 379€ - 1 941 914€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 149 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 (Commerce de voitures et de véhicules automobiles légers)

Compare VIENNE CAMPING CARS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about VIENNE CAMPING CARS

What is the revenue of VIENNE CAMPING CARS ?

The revenue of VIENNE CAMPING CARS in 2023 is 14.6 M€.

Is VIENNE CAMPING CARS profitable?

Yes, VIENNE CAMPING CARS generated a net profit of 528 k€ in 2023.

Where is the headquarters of VIENNE CAMPING CARS ?

The headquarters of VIENNE CAMPING CARS is located in NAINTRE (86530), in the department Vienne.

Where to find the tax return of VIENNE CAMPING CARS ?

The tax return of VIENNE CAMPING CARS 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 VIENNE CAMPING CARS operate?

VIENNE CAMPING CARS operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.