LAURENT VERNAY DIFFUSION : revenue, balance sheet and financial ratios

LAURENT VERNAY DIFFUSION is a French company founded 27 years ago, specialized in the sector Transports de voyageurs par taxis. Based in SAINT-GEORGES-D'ESPERANCHE (38790), this company of category PME shows in 2024 a revenue of 574 k€. 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 - LAURENT VERNAY DIFFUSION (SIREN 421909268)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 574 032 € 611 102 € 453 642 € 387 182 € 258 891 € 312 071 € 287 748 € 243 028 € 273 034 €
Net income 600 € 1 670 € 8 962 € 206 € 685 € 16 401 € 16 683 € 8 250 € 16 718 €
EBITDA -8 104 € 4 903 € -7 834 € 486 € -8 675 € 5 414 € -8 227 € 8 882 € 14 963 €
Net margin 0.1% 0.3% 2.0% 0.1% 0.3% 5.3% 5.8% 3.4% 6.1%

Revenue and income statement

In 2024, LAURENT VERNAY DIFFUSION achieves revenue of 574 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.7%. Slight decline of -6% vs 2023. After deducting consumption (0 €), gross margin stands at 574 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 -8 k€, representing -1.4% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -265%, reducing margin by 2.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 600 €, i.e. 0.1% 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

574 032 €

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

574 032 €

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

-8 104 €

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

-2 847 €

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

600 €

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

-1.4%

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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 12%. 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 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

12.123%

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

76.462%

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

-0.955%

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

-5.372

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

20.2%

Solvency indicators evolution
LAURENT VERNAY DIFFUSION

Sector positioning

Debt ratio
12.12 2024
2022
2023
2024
Q1: 0.0
Med: 7.13
Q3: 77.48
Average

In 2024, the debt ratio of LAURENT VERNAY DIFFUSION (12.12) 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
76.46% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.74%
Q3: 46.65%
Excellent

In 2024, the financial autonomy of LAURENT VERNAY DIFFUSION (76.5%) 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
-5.37 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.42 years
Excellent

In 2024, the repayment capacity of LAURENT VERNAY DIFFUSION (-5.37) 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 431.13. 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

431.133

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

-3.332

Liquidity indicators evolution
LAURENT VERNAY DIFFUSION

Sector positioning

Liquidity ratio
431.13 2024
2022
2023
2024
Q1: 45.75
Med: 152.43
Q3: 398.23
Excellent

In 2024, the liquidity ratio of LAURENT VERNAY DIFFUSION (431.13) 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
-3.33x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.77x
Average

In 2024, the interest coverage of LAURENT VERNAY DIFFUSION (-3.3x) 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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The company must finance 25 days of gap between collections and payments. Overall, WCR represents 81 days of revenue, i.e. 129 k€ to permanently finance. Over 2016-2024, WCR increased by +24%, 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

128 664 €

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

38 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

13 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

81 j

WCR and payment terms evolution
LAURENT VERNAY DIFFUSION

Positioning of LAURENT VERNAY DIFFUSION in its sector

Comparison with sector Transports de voyageurs par taxis

Valuation estimate

Based on 116 transactions of similar company sales (all years), the value of LAURENT VERNAY DIFFUSION is estimated at 210 545 € (range 122 533€ - 375 389€). The price/revenue ratio is 0.61x (in line with sector norms). 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
116 transactions
122k€ 210k€ 375k€
210 545 € Range: 122 533€ - 375 389€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
574 032 € × 0.61x
Estimation 349 352 €
203 460€ - 621 626€
Net Income Multiple 20%
600 € × 3.9x
Estimation 2 336 €
1 145€ - 6 033€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 116 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 (Transports de voyageurs par taxis)

Compare LAURENT VERNAY DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Transports de voyageurs par taxis

Frequently asked questions about LAURENT VERNAY DIFFUSION

What is the revenue of LAURENT VERNAY DIFFUSION ?

The revenue of LAURENT VERNAY DIFFUSION in 2024 is 574 k€.

Is LAURENT VERNAY DIFFUSION profitable?

Yes, LAURENT VERNAY DIFFUSION generated a net profit of 600€ in 2024.

Where is the headquarters of LAURENT VERNAY DIFFUSION ?

The headquarters of LAURENT VERNAY DIFFUSION is located in SAINT-GEORGES-D'ESPERANCHE (38790), in the department Isere.

Where to find the tax return of LAURENT VERNAY DIFFUSION ?

The tax return of LAURENT VERNAY DIFFUSION 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 LAURENT VERNAY DIFFUSION operate?

LAURENT VERNAY DIFFUSION operates in the sector Transports de voyageurs par taxis (NAF code 49.32Z). See the 'Sector positioning' section above to compare the company with its competitors.