SARL LOCATIONS LOISIRS : revenue, balance sheet and financial ratios

SARL LOCATIONS LOISIRS is a French company founded 31 years ago, specialized in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs. Based in GOMMEGNIES (59144), this company of category PME shows in 2024 a revenue of 259 k€. 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 - SARL LOCATIONS LOISIRS (SIREN 401315924)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 258 562 € 327 824 € 382 575 € 342 152 € 311 092 € 245 651 € 316 980 € 326 135 € N/C
Net income -22 546 € -3 414 € 4 848 € 444 € 4 082 € -7 171 € -5 757 € -9 169 € -11 462 €
EBITDA -9 536 € 32 583 € 17 751 € 9 844 € 13 423 € 7 837 € 20 683 € 8 170 € -302 734 €
Net margin -8.7% -1.0% 1.3% 0.1% 1.3% -2.9% -1.8% -2.8% N/C

Revenue and income statement

In 2024, SARL LOCATIONS LOISIRS achieves revenue of 259 k€. Activity remains stable over the period (CAGR: -3.3%). Significant drop of -21% vs 2023. After deducting consumption (50 k€), gross margin stands at 208 k€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -10 k€, representing -3.7% of revenue. Warning negative scissor effect: despite revenue change (-21%), EBITDA varies by -129%, reducing margin by 13.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -23 k€ (-8.7% 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

258 562 €

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

208 187 €

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

-9 536 €

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

-44 613 €

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

-22 546 €

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

-3.7%

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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 54%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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

53.798%

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

54.247%

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

-3.602%

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

-7.801

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

15.6%

Solvency indicators evolution
SARL LOCATIONS LOISIRS

Sector positioning

Debt ratio
53.8 2024
2022
2023
2024
Q1: 15.45
Med: 60.13
Q3: 175.38
Good

In 2024, the debt ratio of SARL LOCATIONS LOISIRS (53.80) 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
54.25% 2024
2022
2023
2024
Q1: 14.23%
Med: 38.21%
Q3: 60.38%
Good +7 pts over 3 years

In 2024, the financial autonomy of SARL LOCATIONS LOISIRS (54.2%) 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
-7.8 years 2024
2022
2023
2024
Q1: 0.53 years
Med: 2.04 years
Q3: 5.33 years
Excellent -46 pts over 3 years

In 2024, the repayment capacity of SARL LOCATIONS LOISIRS (-7.80) 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 361.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

361.948

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

0.0

Liquidity indicators evolution
SARL LOCATIONS LOISIRS

Sector positioning

Liquidity ratio
361.95 2024
2022
2023
2024
Q1: 86.48
Med: 192.21
Q3: 416.04
Good +14 pts over 3 years

In 2024, the liquidity ratio of SARL LOCATIONS LOISIRS (361.95) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.43x
Med: 3.76x
Q3: 11.68x
Average

In 2024, the interest coverage of SARL LOCATIONS LOISIRS (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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The company must finance 20 days of gap between collections and payments. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 82 days of revenue, i.e. 59 k€ to permanently finance.

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

59 234 €

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

50 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

30 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

35 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

82 j

WCR and payment terms evolution
SARL LOCATIONS LOISIRS

Positioning of SARL LOCATIONS LOISIRS in its sector

Comparison with sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Valuation estimate

Based on 153 transactions of similar company sales (all years), the value of SARL LOCATIONS LOISIRS is estimated at 417 318 € (range 268 670€ - 564 639€). The price/revenue ratio is 1.61x (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
153 transactions
268k€ 417k€ 564k€
417 318 € Range: 268 670€ - 564 639€
NAF 5 all-time

Valuation method used

Revenue Multiple
258 562 € × 1.61x = 417 319 €
Range: 268 671€ - 564 639€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 153 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 (Terrains de camping et parcs pour caravanes ou véhicules de loisirs)

Compare SARL LOCATIONS LOISIRS with other companies in the same sector:

Voir toutes les statistiques du secteur Terrains de camping et parcs pour caravanes ou véhicules de loisirs

Frequently asked questions about SARL LOCATIONS LOISIRS

What is the revenue of SARL LOCATIONS LOISIRS ?

The revenue of SARL LOCATIONS LOISIRS in 2024 is 259 k€.

Is SARL LOCATIONS LOISIRS profitable?

SARL LOCATIONS LOISIRS recorded a net loss in 2024.

Where is the headquarters of SARL LOCATIONS LOISIRS ?

The headquarters of SARL LOCATIONS LOISIRS is located in GOMMEGNIES (59144), in the department Nord.

Where to find the tax return of SARL LOCATIONS LOISIRS ?

The tax return of SARL LOCATIONS LOISIRS 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 SARL LOCATIONS LOISIRS operate?

SARL LOCATIONS LOISIRS operates in the sector Terrains de camping et parcs pour caravanes ou véhicules de loisirs (NAF code 55.30Z). See the 'Sector positioning' section above to compare the company with its competitors.