ETOILE LOCATION VEHICULES : revenue, balance sheet and financial ratios

ETOILE LOCATION VEHICULES is a French company founded 44 years ago, specialized in the sector Location de courte durée de voitures et de véhicules automobiles légers. Based in SOTTEVILLE-LES-ROUEN (76300), this company of category ETI shows in 2024 a revenue of 3.8 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 - ETOILE LOCATION VEHICULES (SIREN 321642886)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 844 584 € 4 226 560 € 4 588 410 € 4 291 071 € 3 536 970 € 3 213 401 € 2 676 158 € 2 373 238 € 2 449 598 €
Net income 124 441 € 206 869 € 91 623 € 68 335 € 240 732 € 273 066 € 184 519 € 137 721 € 162 965 €
EBITDA 2 471 793 € 2 694 533 € 3 295 473 € 3 072 118 € 2 426 613 € 2 124 882 € 1 647 384 € 1 368 796 € 1 329 456 €
Net margin 3.2% 4.9% 2.0% 1.6% 6.8% 8.5% 6.9% 5.8% 6.7%

Revenue and income statement

In 2024, ETOILE LOCATION VEHICULES achieves revenue of 3.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.8%. Slight decline of -9% vs 2023. After deducting consumption (0 €), gross margin stands at 3.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.5 M€, representing 64.3% 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 124 k€, i.e. 3.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 844 584 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 844 584 €

EBITDA (2024) ?
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

2 471 793 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-37 363 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

124 441 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

64.3%

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 341%. 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 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 62.1% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

341.097%

Financial autonomy (2024) ?
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

22.281%

Cash flow / Revenue (2024) ?
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

62.068%

Repayment capacity (2024) ?
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

2.181

Asset age ratio (2024) ?
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

32.9%

Solvency indicators evolution
ETOILE LOCATION VEHICULES

Sector positioning

Debt ratio
341.1 2024
2022
2023
2024
Q1: 0.0
Med: 14.52
Q3: 117.12
Average

In 2024, the debt ratio of ETOILE LOCATION VEHICULES (341.10) 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
22.28% 2024
2022
2023
2024
Q1: 0.18%
Med: 21.3%
Q3: 49.35%
Good +18 pts over 3 years

In 2024, the financial autonomy of ETOILE LOCATION VEHICULES (22.3%) 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
2.18 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 2.25 years
Average

In 2024, the repayment capacity of ETOILE LOCATION VEHICULES (2.18) 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 518.68. 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 5.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

518.682

Interest coverage (2024) ?
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

5.947

Liquidity indicators evolution
ETOILE LOCATION VEHICULES

Sector positioning

Liquidity ratio
518.68 2024
2022
2023
2024
Q1: 74.6
Med: 176.18
Q3: 351.42
Excellent +35 pts over 3 years

In 2024, the liquidity ratio of ETOILE LOCATION VEHICULES (518.68) 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
5.95x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 6.61x
Good +9 pts over 3 years

In 2024, the interest coverage of ETOILE LOCATION VEHICULES (6.0x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The company must finance 5 days of gap between collections and payments. Overall, WCR represents 43 days of revenue, i.e. 462 k€ to permanently finance. Notable WCR improvement over the period (-25%), freeing up cash.

Operating WCR (2024) ?
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

462 427 €

Customer credit (2024) ?
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

26 j

Supplier credit (2024) ?
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

21 j

Inventory turnover (2024) ?
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 (2024) ?
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

43 j

WCR and payment terms evolution
ETOILE LOCATION VEHICULES

Positioning of ETOILE LOCATION VEHICULES in its sector

Comparison with sector Location de courte durée de voitures et de véhicules automobiles légers

Valuation estimate

Based on 276 transactions of similar company sales (all years), the value of ETOILE LOCATION VEHICULES is estimated at 17 764 091 € (range 3 638 919€ - 24 493 217€). With an EBITDA of 2 471 793€, the sector multiple of 11.9x is applied. The price/revenue ratio is 2.33x (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 2024
276 transactions
3638k€ 17764k€ 24493k€
17 764 091 € Range: 3 638 919€ - 24 493 217€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 471 793 € × 11.9x
Estimation 29 534 053 €
6 005 824€ - 40 185 669€
Revenue Multiple 30%
3 844 584 € × 2.33x
Estimation 8 971 844 €
2 094 687€ - 11 666 353€
Net Income Multiple 20%
124 441 € × 12.3x
Estimation 1 527 559 €
38 006€ - 4 502 388€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 276 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 (Location de courte durée de voitures et de véhicules automobiles légers)

Compare ETOILE LOCATION VEHICULES with other companies in the same sector:

Voir toutes les statistiques du secteur Location de courte durée de voitures et de véhicules automobiles légers

Frequently asked questions about ETOILE LOCATION VEHICULES

What is the revenue of ETOILE LOCATION VEHICULES ?

The revenue of ETOILE LOCATION VEHICULES in 2024 is 3.8 M€.

Is ETOILE LOCATION VEHICULES profitable?

Yes, ETOILE LOCATION VEHICULES generated a net profit of 124 k€ in 2024.

Where is the headquarters of ETOILE LOCATION VEHICULES ?

The headquarters of ETOILE LOCATION VEHICULES is located in SOTTEVILLE-LES-ROUEN (76300), in the department Seine-Maritime.

Where to find the tax return of ETOILE LOCATION VEHICULES ?

The tax return of ETOILE LOCATION VEHICULES 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 ETOILE LOCATION VEHICULES operate?

ETOILE LOCATION VEHICULES operates in the sector Location de courte durée de voitures et de véhicules automobiles légers (NAF code 77.11A). See the 'Sector positioning' section above to compare the company with its competitors.