LAGON LOCATION : revenue, balance sheet and financial ratios

LAGON LOCATION is a French company founded 22 years ago, specialized in the sector Location de courte durée de voitures et de véhicules automobiles légers. Based in MAMOUDZOU (97600), this company of category PME shows in 2024 a revenue of 6.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LAGON LOCATION (SIREN 024084402)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 6 203 360 € 5 564 770 € 4 580 918 € 4 060 614 € 3 041 635 € 3 363 664 € 2 979 126 € 2 269 908 €
Net income 760 389 € 906 993 € 781 475 € 657 760 € 588 328 € 503 302 € 401 392 € 174 973 €
EBITDA 1 783 577 € 1 593 316 € 1 384 490 € 1 172 277 € 704 909 € 1 011 372 € 973 493 € 730 064 €
Net margin 12.3% 16.3% 17.1% 16.2% 19.3% 15.0% 13.5% 7.7%

Revenue and income statement

In 2024, LAGON LOCATION achieves revenue of 6.2 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.4%. Vs 2023, growth of +11% (5.6 M€ -> 6.2 M€). After deducting consumption (0 €), gross margin stands at 6.2 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 1.8 M€, representing 28.8% 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 760 k€, i.e. 12.3% 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

6 203 360 €

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

6 203 360 €

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

1 783 577 €

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

-725 073 €

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

760 389 €

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

28.8%

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 7%. 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 76%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.1% 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

7.414%

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

76.041%

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

22.125%

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

0.253

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

49.8%

Solvency indicators evolution
LAGON LOCATION

Sector positioning

Debt ratio
7.41 2024
2022
2023
2024
Q1: 0.0
Med: 14.45
Q3: 116.44
Good +9 pts over 3 years

In 2024, the debt ratio of LAGON LOCATION (7.41) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
76.04% 2024
2022
2023
2024
Q1: 0.16%
Med: 21.35%
Q3: 49.45%
Excellent

In 2024, the financial autonomy of LAGON LOCATION (76.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.25 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 2.21 years
Average

In 2024, the repayment capacity of LAGON LOCATION (0.25) 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 213.50. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

213.505

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

0.0

Liquidity indicators evolution
LAGON LOCATION

Sector positioning

Liquidity ratio
213.5 2024
2022
2023
2024
Q1: 75.41
Med: 176.35
Q3: 352.3
Good -15 pts over 3 years

In 2024, the liquidity ratio of LAGON LOCATION (213.50) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 6.57x
Average

In 2024, the interest coverage of LAGON LOCATION (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Overall, WCR represents 51 days of revenue, i.e. 880 k€ to permanently finance. Over 2016-2024, WCR increased by +213%, 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

880 071 €

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

56 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

65 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

51 j

WCR and payment terms evolution
LAGON LOCATION

Positioning of LAGON LOCATION 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 LAGON LOCATION is estimated at 16 865 193 € (range 3 227 218€ - 25 647 952€). With an EBITDA of 1 783 577€, 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
3227k€ 16865k€ 25647k€
16 865 193 € Range: 3 227 218€ - 25 647 952€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 783 577 € × 11.9x
Estimation 21 310 950 €
4 333 636€ - 28 996 859€
Revenue Multiple 30%
6 203 360 € × 2.33x
Estimation 14 476 359 €
3 379 845€ - 18 824 036€
Net Income Multiple 20%
760 389 € × 12.3x
Estimation 9 334 053 €
232 235€ - 27 511 562€

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 LAGON LOCATION 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 LAGON LOCATION

What is the revenue of LAGON LOCATION ?

The revenue of LAGON LOCATION in 2024 is 6.2 M€.

Is LAGON LOCATION profitable?

Yes, LAGON LOCATION generated a net profit of 760 k€ in 2024.

Where is the headquarters of LAGON LOCATION ?

The headquarters of LAGON LOCATION is located in MAMOUDZOU (97600), in the department Mayotte.

Where to find the tax return of LAGON LOCATION ?

The tax return of LAGON LOCATION 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 LAGON LOCATION operate?

LAGON LOCATION 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.