LVGA DIFFUSION : revenue, balance sheet and financial ratios

LVGA DIFFUSION is a French company founded 9 years ago, specialized in the sector Location de courte durée de voitures et de véhicules automobiles légers. Based in MILLAU (12100), this company of category PME shows in 2019 a revenue of 83 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 - LVGA DIFFUSION (SIREN 824294177)
Indicator 2019 2018 2017
Revenue 83 383 € 57 669 € 48 657 €
Net income -1 086 € 6 953 € 11 239 €
EBITDA 50 278 € 14 779 € 15 578 €
Net margin -1.3% 12.1% 23.1%

Revenue and income statement

In 2019, LVGA DIFFUSION achieves revenue of 83 k€. Over the period 2017-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +30.9%. Vs 2018, growth of +45% (58 k€ -> 83 k€). After deducting consumption (5 k€), gross margin stands at 78 k€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 50 k€, representing 60.3% of revenue. Positive scissor effect: EBITDA margin improves by +34.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -1 k€ (-1.3% of revenue), which will impact equity.

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

83 383 €

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

78 248 €

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

50 278 €

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

-513 €

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

-1 086 €

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

60.3%

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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 18559%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 52%. 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 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 59.6% 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

18559.259%

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

51.958%

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

59.612%

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

4.133

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

77.1%

Solvency indicators evolution
LVGA DIFFUSION

Sector positioning

Debt ratio
18559.26 2019
2017
2018
2019
Q1: 0.0
Med: 24.16
Q3: 153.51
Watch +58 pts over 3 years

In 2019, the debt ratio of LVGA DIFFUSION (18559.26) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
51.96% 2019
2017
2018
2019
Q1: 4.56%
Med: 29.63%
Q3: 59.64%
Good +44 pts over 3 years

In 2019, the financial autonomy of LVGA DIFFUSION (52.0%) 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
4.13 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.02 years
Q3: 2.17 years
Watch +50 pts over 3 years

In 2019, the repayment capacity of LVGA DIFFUSION (4.13) 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 70.60. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

70.602

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

1.14

Liquidity indicators evolution
LVGA DIFFUSION

Sector positioning

Liquidity ratio
70.6 2019
2017
2018
2019
Q1: 72.02
Med: 152.46
Q3: 312.25
Watch

In 2019, the liquidity ratio of LVGA DIFFUSION (70.60) 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
1.14x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 2.69x
Good +36 pts over 3 years

In 2019, the interest coverage of LVGA DIFFUSION (1.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 206 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 195 days. The company must finance 11 days of gap between collections and payments. Inventory turnover is 124 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-338 days): operations structurally generate cash. Notable WCR improvement over the period (-127%), 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

-78 354 €

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

206 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

195 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

124 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

-338 j

WCR and payment terms evolution
LVGA DIFFUSION

Positioning of LVGA DIFFUSION 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 LVGA DIFFUSION is estimated at 539 176 € (range 310 982€ - 652 056€). With an EBITDA of 50 278€, 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
310k€ 539k€ 652k€
539 176 € Range: 310 982€ - 652 056€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
50 278 € × 14.8x
Estimation 743 803 €
442 413€ - 894 943€
Revenue Multiple 30%
83 383 € × 2.38x
Estimation 198 132 €
91 933€ - 247 246€

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 LVGA DIFFUSION 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 LVGA DIFFUSION

What is the revenue of LVGA DIFFUSION ?

The revenue of LVGA DIFFUSION in 2019 is 83 k€.

Is LVGA DIFFUSION profitable?

LVGA DIFFUSION recorded a net loss in 2019.

Where is the headquarters of LVGA DIFFUSION ?

The headquarters of LVGA DIFFUSION is located in MILLAU (12100), in the department Aveyron.

Where to find the tax return of LVGA DIFFUSION ?

The tax return of LVGA 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 LVGA DIFFUSION operate?

LVGA DIFFUSION 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.