LOCATION D'EXCEPTION : revenue, balance sheet and financial ratios

LOCATION D'EXCEPTION is a French company founded 11 years ago, specialized in the sector Location de courte durée de voitures et de véhicules automobiles légers. Based in PARIS (75008), this company of category PME shows in 2019 a revenue of 13 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 - LOCATION D'EXCEPTION (SIREN 808447148)
Indicator 2019 2018 2017
Revenue 12 555 € 18 180 € 18 180 €
Net income 45 921 € -50 305 € -54 998 €
EBITDA 10 417 € 16 568 € 17 107 €
Net margin 365.8% -276.7% -302.5%

Revenue and income statement

In 2019, LOCATION D'EXCEPTION achieves revenue of 13 k€. Revenue is declining over the period 2017-2019 (CAGR: -16.9%). Significant drop of -31% vs 2018. After deducting consumption (0 €), gross margin stands at 13 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 10 k€, representing 83.0% of revenue. Warning negative scissor effect: despite revenue change (-31%), EBITDA varies by -37%, reducing margin by 8.2 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 46 k€, i.e. 365.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

12 555 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

12 555 €

EBITDA (2019) ?
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

10 417 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-31 958 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

45 921 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

83.0%

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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 3%. 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 96%. 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 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 51.3% 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 (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.496%

Financial autonomy (2019) ?
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

96.153%

Cash flow / Revenue (2019) ?
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

51.334%

Repayment capacity (2019) ?
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

1.337

Asset age ratio (2019) ?
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

59.7%

Solvency indicators evolution
LOCATION D'EXCEPTION

Sector positioning

Debt ratio
3.5 2019
2017
2018
2019
Q1: 0.0
Med: 24.16
Q3: 153.51
Good

In 2019, the debt ratio of LOCATION D'EXCEPTION (3.50) 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
96.15% 2019
2017
2018
2019
Q1: 4.56%
Med: 29.63%
Q3: 59.64%
Excellent +50 pts over 3 years

In 2019, the financial autonomy of LOCATION D'EXCEPTION (96.2%) 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
1.34 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.02 years
Q3: 2.17 years
Average -12 pts over 3 years

In 2019, the repayment capacity of LOCATION D'EXCEPTION (1.34) 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 3219.34. 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 87.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2019) ?
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

3219.342

Interest coverage (2019) ?
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

87.204

Liquidity indicators evolution
LOCATION D'EXCEPTION

Sector positioning

Liquidity ratio
3219.34 2019
2017
2018
2019
Q1: 72.02
Med: 152.46
Q3: 312.25
Excellent +17 pts over 3 years

In 2019, the liquidity ratio of LOCATION D'EXCEPTION (3219.34) 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
87.2x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 2.69x
Excellent

In 2019, the interest coverage of LOCATION D'EXCEPTION (87.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 237 days. Excellent situation: suppliers finance 237 days of the operating cycle (retail model). Overall, WCR represents 149 days of revenue, i.e. 5 k€ to permanently finance. Notable WCR improvement over the period (-80%), freeing up cash.

Operating WCR (2019) ?
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

5 189 €

Customer credit (2019) ?
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

0 j

Supplier credit (2019) ?
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

237 j

Inventory turnover (2019) ?
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 (2019) ?
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

149 j

WCR and payment terms evolution
LOCATION D'EXCEPTION

Positioning of LOCATION D'EXCEPTION in its sector

Comparison with sector Location de courte durée de voitures et de véhicules automobiles légers

Valuation estimate

Based on 57 transactions of similar company sales in 2019, the value of LOCATION D'EXCEPTION is estimated at 423 988 € (range 303 626€ - 505 656€). With an EBITDA of 10 417€, the sector multiple of 14.8x is applied. The price/revenue ratio is 2.38x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
57 tx
303k€ 423k€ 505k€
423 988 € Range: 303 626€ - 505 656€
NAF 5 année 2019

Valuation detail by method

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EBITDA Multiple 50%
10 417 € × 14.8x
Estimation 154 107 €
91 663€ - 185 422€
Revenue Multiple 30%
12 555 € × 2.38x
Estimation 29 833 €
13 842€ - 37 228€
Net Income Multiple 20%
45 921 € × 36.8x
Estimation 1 689 924 €
1 268 212€ - 2 008 886€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 57 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 D'EXCEPTION 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 D'EXCEPTION

What is the revenue of LOCATION D'EXCEPTION ?

The revenue of LOCATION D'EXCEPTION in 2019 is 13 k€.

Is LOCATION D'EXCEPTION profitable?

Yes, LOCATION D'EXCEPTION generated a net profit of 46 k€ in 2019.

Where is the headquarters of LOCATION D'EXCEPTION ?

The headquarters of LOCATION D'EXCEPTION is located in PARIS (75008), in the department Paris.

Where to find the tax return of LOCATION D'EXCEPTION ?

The tax return of LOCATION D'EXCEPTION 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 D'EXCEPTION operate?

LOCATION D'EXCEPTION 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.