LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES : revenue, balance sheet and financial ratios

LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES is a French company founded 38 years ago, specialized in the sector Entreposage et stockage non frigorifique. Based in CORMELLES-LE-ROYAL (14123), this company of category ETI shows in 2024 a revenue of 10.5 M€. 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 - LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES (SIREN 342848579)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 10 487 647 € 10 650 750 € 9 033 511 € 7 972 449 € 7 619 982 € 7 405 085 € 6 448 249 € 5 943 715 €
Net income 48 710 € 240 832 € 338 523 € 9 286 € -74 789 € 52 474 € 10 374 € 17 032 €
EBITDA 259 145 € 432 329 € 467 077 € 136 318 € -943 € 64 566 € -32 841 € -10 €
Net margin 0.5% 2.3% 3.7% 0.1% -1.0% 0.7% 0.2% 0.3%

Revenue and income statement

In 2024, LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES achieves revenue of 10.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Slight decline of -2% vs 2022. After deducting consumption (515 k€), gross margin stands at 10.0 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 259 k€, representing 2.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 49 k€, i.e. 0.5% 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

10 487 647 €

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

9 972 989 €

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

259 145 €

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

107 480 €

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

48 710 €

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

2.5%

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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 57%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

57.271%

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

33.088%

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

1.704%

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

3.866

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

44.4%

Solvency indicators evolution
LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES

Sector positioning

Debt ratio
57.27 2024
2021
2022
2024
Q1: 0.0
Med: 11.12
Q3: 67.77
Average

In 2024, the debt ratio of LOCAT ESPACES TEMPOR NEGO... (57.27) 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
33.09% 2024
2021
2022
2024
Q1: 9.65%
Med: 34.88%
Q3: 62.0%
Average

In 2024, the financial autonomy of LOCAT ESPACES TEMPOR NEGO... (33.1%) 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
3.87 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 1.78 years
Watch +6 pts over 3 years

In 2024, the repayment capacity of LOCAT ESPACES TEMPOR NEGO... (3.87) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 136.33. 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 7.8x. 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

136.333

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

7.808

Liquidity indicators evolution
LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES

Sector positioning

Liquidity ratio
136.33 2024
2021
2022
2024
Q1: 105.43
Med: 164.12
Q3: 324.56
Average

In 2024, the liquidity ratio of LOCAT ESPACES TEMPOR NEGO... (136.33) 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
7.81x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.42x
Q3: 6.22x
Excellent

In 2024, the interest coverage of LOCAT ESPACES TEMPOR NEGO... (7.8x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 57 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2016-2024, WCR increased by +51%, 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

1 672 675 €

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

46 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

46 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

1 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

57 j

WCR and payment terms evolution
LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES

Positioning of LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES in its sector

Comparison with sector Entreposage et stockage non frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES is estimated at 595 648 € (range 355 132€ - 1 437 017€). With an EBITDA of 259 145€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.14x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
77 tx
355k€ 595k€ 1437k€
595 648 € Range: 355 132€ - 1 437 017€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
259 145 € × 1.0x
Estimation 263 395 €
116 414€ - 622 522€
Revenue Multiple 30%
10 487 647 € × 0.14x
Estimation 1 507 726 €
975 651€ - 3 607 359€
Net Income Multiple 20%
48 710 € × 1.2x
Estimation 58 166 €
21 153€ - 217 745€
How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage non frigorifique)

Compare LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage non frigorifique

Frequently asked questions about LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES

What is the revenue of LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES ?

The revenue of LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES in 2024 is 10.5 M€.

Is LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES profitable?

Yes, LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES generated a net profit of 49 k€ in 2024.

Where is the headquarters of LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES ?

The headquarters of LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES is located in CORMELLES-LE-ROYAL (14123), in the department Calvados.

Where to find the tax return of LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES ?

The tax return of LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES 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 LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES operate?

LOCAT ESPACES TEMPOR NEGOCES ARCHIVAGES operates in the sector Entreposage et stockage non frigorifique (NAF code 52.10B). See the 'Sector positioning' section above to compare the company with its competitors.