LOCATION REFLEXE : revenue, balance sheet and financial ratios

LOCATION REFLEXE is a French company founded 28 years ago, specialized in the sector Location de courte durée de voitures et de véhicules automobiles légers. Based in BAIE-MAHAULT (97122), this company of category PME shows in 2024 a revenue of 243 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 REFLEXE (SIREN 419571765)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 243 258 € 255 094 € 214 158 € 180 181 € 181 063 € 230 942 € 254 010 € 281 812 € 274 123 €
Net income -30 758 € 31 061 € 30 968 € 55 252 € -6 626 € -619 € -20 480 € 50 319 € 8 696 €
EBITDA -30 794 € -47 279 € 20 300 € 25 233 € -25 223 € -12 399 € -29 015 € 43 338 € 1 632 €
Net margin -12.6% 12.2% 14.5% 30.7% -3.7% -0.3% -8.1% 17.9% 3.2%

Revenue and income statement

In 2024, LOCATION REFLEXE achieves revenue of 243 k€. Activity remains stable over the period (CAGR: -1.5%). Slight decline of -5% vs 2023. After deducting consumption (0 €), gross margin stands at 243 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 -31 k€, representing -12.7% of revenue. Positive scissor effect: EBITDA margin improves by +5.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -31 k€ (-12.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

243 258 €

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

243 258 €

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

-30 794 €

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

-39 446 €

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

-30 758 €

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

-12.7%

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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 11%. 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 63%. 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

11.32%

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

62.827%

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

-15.28%

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

-1.076

Solvency indicators evolution
LOCATION REFLEXE

Sector positioning

Debt ratio
11.32 2024
2022
2023
2024
Q1: 0.0
Med: 14.45
Q3: 116.44
Good +17 pts over 3 years

In 2024, the debt ratio of LOCATION REFLEXE (11.32) 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
62.83% 2024
2022
2023
2024
Q1: 0.16%
Med: 21.35%
Q3: 49.45%
Excellent

In 2024, the financial autonomy of LOCATION REFLEXE (62.8%) 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
-1.08 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 2.21 years
Excellent -31 pts over 3 years

In 2024, the repayment capacity of LOCATION REFLEXE (-1.08) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.

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

0.0

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

-0.013

Liquidity indicators evolution
LOCATION REFLEXE

Sector positioning

Liquidity ratio
0.0 2024
2022
2023
2024
Q1: 75.41
Med: 176.35
Q3: 352.3
Watch -61 pts over 3 years

In 2024, the liquidity ratio of LOCATION REFLEXE (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-0.01x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 6.57x
Average -39 pts over 3 years

In 2024, the interest coverage of LOCATION REFLEXE (-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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 147 days. Excellent situation: suppliers finance 147 days of the operating cycle (retail model). WCR is negative (-98 days): operations structurally generate cash. Notable WCR improvement over the period (-152%), freeing up cash.

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

-65 916 €

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

0 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

147 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

-98 j

WCR and payment terms evolution
LOCATION REFLEXE

Positioning of LOCATION REFLEXE 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 REFLEXE is estimated at 567 674 € (range 132 536€ - 738 164€). 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
132k€ 567k€ 738k€
567 674 € Range: 132 536€ - 738 164€
NAF 5 all-time

Valuation method used

Revenue Multiple
243 258 € × 2.33x = 567 675 €
Range: 132 537€ - 738 164€

Only this financial indicator is available for this company.

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 REFLEXE 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 REFLEXE

What is the revenue of LOCATION REFLEXE ?

The revenue of LOCATION REFLEXE in 2024 is 243 k€.

Is LOCATION REFLEXE profitable?

LOCATION REFLEXE recorded a net loss in 2024.

Where is the headquarters of LOCATION REFLEXE ?

The headquarters of LOCATION REFLEXE is located in BAIE-MAHAULT (97122), in the department Guadeloupe.

Where to find the tax return of LOCATION REFLEXE ?

The tax return of LOCATION REFLEXE 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 REFLEXE operate?

LOCATION REFLEXE 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.