GROUPE LEMPEREUR LOCATIONS : revenue, balance sheet and financial ratios

GROUPE LEMPEREUR LOCATIONS is a French company founded 10 years ago, specialized in the sector Location de courte durée de voitures et de véhicules automobiles légers. Based in LIEVIN (62800), this company of category ETI shows in 2024 a revenue of 777 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - GROUPE LEMPEREUR LOCATIONS (SIREN 815336755)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 777 092 € 796 561 € 599 162 € 321 257 € 196 033 € 101 992 € 208 270 € 203 664 € 170 395 €
Net income -281 284 € -311 231 € -153 827 € -56 195 € -64 620 € -60 924 € -86 934 € -78 063 € -63 216 €
EBITDA 53 218 € 93 610 € 58 030 € 9 680 € -18 993 € -27 628 € -41 008 € -34 049 € -4 672 €
Net margin -36.2% -39.1% -25.7% -17.5% -33.0% -59.7% -41.7% -38.3% -37.1%

Revenue and income statement

In 2024, GROUPE LEMPEREUR LOCATIONS achieves revenue of 777 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +20.9%. Slight decline of -2% vs 2023. After deducting consumption (0 €), gross margin stands at 777 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 53 k€, representing 6.8% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -43%, reducing margin by 4.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -281 k€ (-36.2% of revenue), which will impact equity.

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

777 092 €

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

777 092 €

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

53 218 €

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

-240 040 €

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

-281 284 €

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

6.8%

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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 -511%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -22%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-511.224%

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

-21.968%

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

-6.245%

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

-58.759

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

95.6%

Solvency indicators evolution
GROUPE LEMPEREUR LOCATIONS

Sector positioning

Debt ratio
-511.22 2024
2022
2023
2024
Q1: 0.0
Med: 14.45
Q3: 116.73
Excellent -58 pts over 3 years

In 2024, the debt ratio of GROUPE LEMPEREUR LOCATIONS (-511.22) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-21.97% 2024
2022
2023
2024
Q1: 0.15%
Med: 21.18%
Q3: 49.34%
Average

In 2024, the financial autonomy of GROUPE LEMPEREUR LOCATIONS (-22.0%) 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
-58.76 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 2.23 years
Excellent -55 pts over 3 years

In 2024, the repayment capacity of GROUPE LEMPEREUR LOCATIONS (-58.76) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 367.62. 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 204.2x. 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

367.619

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

204.217

Liquidity indicators evolution
GROUPE LEMPEREUR LOCATIONS

Sector positioning

Liquidity ratio
367.62 2024
2022
2023
2024
Q1: 75.35
Med: 177.21
Q3: 352.29
Excellent

In 2024, the liquidity ratio of GROUPE LEMPEREUR LOCATIONS (367.62) 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
204.22x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 6.61x
Excellent

In 2024, the interest coverage of GROUPE LEMPEREUR LOCATIONS (204.2x) 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: 115 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. The gap of 101 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 90 days of revenue, i.e. 193 k€ to permanently finance. Over 2016-2024, WCR increased by +214%, requiring additional financing.

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

193 364 €

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

115 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

14 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

90 j

WCR and payment terms evolution
GROUPE LEMPEREUR LOCATIONS

Positioning of GROUPE LEMPEREUR LOCATIONS 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 GROUPE LEMPEREUR LOCATIONS is estimated at 1 077 462 € (range 239 588€ - 1 425 030€). With an EBITDA of 53 218€, 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
239k€ 1077k€ 1425k€
1 077 462 € Range: 239 588€ - 1 425 030€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
53 218 € × 11.9x
Estimation 635 872 €
129 306€ - 865 202€
Revenue Multiple 30%
777 092 € × 2.33x
Estimation 1 813 447 €
423 392€ - 2 358 078€

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 GROUPE LEMPEREUR LOCATIONS 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 GROUPE LEMPEREUR LOCATIONS

What is the revenue of GROUPE LEMPEREUR LOCATIONS ?

The revenue of GROUPE LEMPEREUR LOCATIONS in 2024 is 777 k€.

Is GROUPE LEMPEREUR LOCATIONS profitable?

GROUPE LEMPEREUR LOCATIONS recorded a net loss in 2024.

Where is the headquarters of GROUPE LEMPEREUR LOCATIONS ?

The headquarters of GROUPE LEMPEREUR LOCATIONS is located in LIEVIN (62800), in the department Pas-de-Calais.

Where to find the tax return of GROUPE LEMPEREUR LOCATIONS ?

The tax return of GROUPE LEMPEREUR LOCATIONS 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 GROUPE LEMPEREUR LOCATIONS operate?

GROUPE LEMPEREUR LOCATIONS 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.