LOCATION COLLECTION : revenue, balance sheet and financial ratios

LOCATION COLLECTION is a French company founded 12 years ago, specialized in the sector Location de courte durée de voitures et de véhicules automobiles légers. Based in DEVILLE-LES-ROUEN (76250), this company of category PME shows in 2025 a revenue of 5 k€. 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 - LOCATION COLLECTION (SIREN 801048786)
Indicator 2025 2024 2023 2022
Revenue 5 398 € 10 373 € 22 133 € 22 063 €
Net income 56 124 € -2 389 € -9 129 € -8 856 €
EBITDA 2 511 € 7 766 € 19 420 € 19 847 €
Net margin 1039.7% -23.0% -41.2% -40.1%

Revenue and income statement

In 2025, LOCATION COLLECTION achieves revenue of 5 k€. Revenue is declining over the period 2022-2025 (CAGR: -37.5%). Significant drop of -48% vs 2024. After deducting consumption (0 €), gross margin stands at 5 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 3 k€, representing 46.5% of revenue. Warning negative scissor effect: despite revenue change (-48%), EBITDA varies by -68%, reducing margin by 28.4 pts. This reflects costs rising faster than 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 56 k€, i.e. 1039.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 398 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 398 €

EBITDA (2025) ?
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

2 511 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

46 511 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

56 124 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

46.5%

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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 0%. 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 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 854.4% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.025%

Financial autonomy (2025) ?
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

51.092%

Cash flow / Revenue (2025) ?
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

854.446%

Repayment capacity (2025) ?
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

0.0

Solvency indicators evolution
LOCATION COLLECTION

Sector positioning

Debt ratio
0.03 2025
2023
2024
2025
Q1: 0.02
Med: 27.52
Q3: 155.38
Excellent

In 2025, the debt ratio of LOCATION COLLECTION (0.03) 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
51.09% 2025
2023
2024
2025
Q1: 5.55%
Med: 33.13%
Q3: 66.63%
Good +38 pts over 3 years

In 2025, the financial autonomy of LOCATION COLLECTION (51.1%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.49 years
Q3: 3.37 years
Excellent -50 pts over 3 years

In 2025, the repayment capacity of LOCATION COLLECTION (0.00) 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 204.48. 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 15.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

204.482

Interest coverage (2025) ?
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

15.452

Liquidity indicators evolution
LOCATION COLLECTION

Sector positioning

Liquidity ratio
204.48 2025
2023
2024
2025
Q1: 106.04
Med: 212.9
Q3: 514.56
Average +21 pts over 3 years

In 2025, the liquidity ratio of LOCATION COLLECTION (204.48) 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
15.45x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 8.98x
Excellent

In 2025, the interest coverage of LOCATION COLLECTION (15.4x) 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: 2996 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 277 days. The gap of 2719 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 645 days of revenue, i.e. 10 k€ to permanently finance. Over 2022-2025, WCR increased by +109%, requiring additional financing.

Operating WCR (2025) ?
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

9 669 €

Customer credit (2025) ?
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

2996 j

Supplier credit (2025) ?
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

277 j

Inventory turnover (2025) ?
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 (2025) ?
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

645 j

WCR and payment terms evolution
LOCATION COLLECTION

Positioning of LOCATION COLLECTION 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 LOCATION COLLECTION is estimated at 156 568 € (range 7 361€ - 431 449€). With an EBITDA of 2 511€, 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 2025
276 transactions
7k€ 156k€ 431k€
156 568 € Range: 7 361€ - 431 449€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
2 511 € × 11.9x
Estimation 30 003 €
6 101€ - 40 823€
Revenue Multiple 30%
5 398 € × 2.33x
Estimation 12 597 €
2 941€ - 16 380€
Net Income Multiple 20%
56 124 € × 12.3x
Estimation 688 943 €
17 141€ - 2 030 617€

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 LOCATION COLLECTION 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 LOCATION COLLECTION

What is the revenue of LOCATION COLLECTION ?

The revenue of LOCATION COLLECTION in 2025 is 5 k€.

Is LOCATION COLLECTION profitable?

Yes, LOCATION COLLECTION generated a net profit of 56 k€ in 2025.

Where is the headquarters of LOCATION COLLECTION ?

The headquarters of LOCATION COLLECTION is located in DEVILLE-LES-ROUEN (76250), in the department Seine-Maritime.

Where to find the tax return of LOCATION COLLECTION ?

The tax return of LOCATION COLLECTION 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 LOCATION COLLECTION operate?

LOCATION COLLECTION 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.