SMART LOCATION : revenue, balance sheet and financial ratios

SMART LOCATION is a French company founded 5 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in VELLERON (84740), this company of category PME shows in 2025 a revenue of 273 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-06

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, SMART LOCATION combines a growing business with positive profitability. Its financial structure is broadly in line with its sector.

Financial history - SMART LOCATION (SIREN 899407340)
Indicator 2025 2023 2022
Revenue 273 229 € 229 290 € 260 036 €
Net income 30 268 € 27 236 € 22 516 €
EBITDA -6 187 € 35 015 € 79 139 €
Net margin 11.1% 11.9% 8.7%

Revenue and income statement

In 2025, SMART LOCATION achieves revenue of 273 k€. Revenue is growing positively over 3 years (CAGR: +1.7%). After deducting consumption (151 k€), gross margin stands at 123 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6 k€, representing -2.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 11.1% 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

273 229 €

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

122 556 €

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

-6 187 €

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

37 281 €

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

30 268 €

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

-2.3%

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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 15%. This ratio is slightly less favorable than the sector median (11.0%). Financial autonomy (= Equity / Total assets x 100) reaches 31%. This ratio is slightly less favorable than the sector median (34.2%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This ratio is more favorable than the sector median (0.6 years). Cash flow represents 10.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (13.9%).

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

14.61%

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

30.84%

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

10.24%

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

0.48

Asset age ratio (2025) ?
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

88.3%

Solvency indicators evolution
SMART LOCATION

Sector positioning

Debt ratio
14.61% 2025
Q1: 0.0%
Med: 11.04%
Q3: 68.41%
Average -20 pts over 3 years

In 2025, the debt ratio of SMART LOCATION (14.6%) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
30.84% 2025
Q1: 2.99%
Med: 34.2%
Q3: 63.34%
Average +22 pts over 3 years

In 2025, the financial autonomy of SMART LOCATION (30.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.56 years 2022
Q1: 0.0 years
Med: 0.61 years
Q3: 2.59 years
Good

In 2022, the repayment capacity of SMART LOCATION (0.56) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.46. This ratio is slightly less favorable than the sector median (1.8).

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

1.46

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

-5.96

Liquidity indicators evolution
SMART LOCATION

Sector positioning

Liquidity ratio
1.46 2025
Q1: 0.97
Med: 1.8
Q3: 5.5
Average

In 2025, the liquidity ratio of SMART LOCATION (1.46) 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
0.27x 2022
Q1: 0.0x
Med: 0.25x
Q3: 3.24x
Good

In 2022, the interest coverage of SMART LOCATION (0.3x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 151 days. Excellent situation: suppliers finance 131 days of the operating cycle (retail model). Inventory turnover is 203 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 218 days of revenue, i.e. 165 k€ to permanently finance. Between 2022 and 2025, WCR worsened by 69 days of revenue, signaling an increased financing need.

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

165 383 €

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

20 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

151 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

203 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

218 j

WCR and payment terms evolution
SMART LOCATION

Positioning of SMART LOCATION in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of SMART LOCATION is estimated at 123 436 € (range 64 545€ - 310 323€). The price/revenue ratio is 0.57x (in line with sector norms). 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 2025
87 tx
64k€ 123k€ 310k€
123 436 € Range: 64 545€ - 310 323€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
273 229 € × 0.57x
Estimation 156 272 €
80 630€ - 377 387€
Net Income Multiple 20%
30 268 € × 2.5x
Estimation 74 182 €
40 420€ - 209 728€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 et location-bail d'articles de loisirs et de sport )

Compare SMART LOCATION with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Top companies in Location et location-bail d'articles de loisirs et de sport

Largest companies by revenue in the sector Location et location-bail d'articles de loisirs et de sport :

Top companies in Vaucluse

Largest companies by revenue in the department Vaucluse:

Voir le classement complet du département Vaucluse

Frequently asked questions about SMART LOCATION

What is the revenue of SMART LOCATION ?

The revenue of SMART LOCATION in 2025 is 273 k€.

Is SMART LOCATION profitable?

Yes, SMART LOCATION generated a net profit of 30 k€ in 2025.

Where is the headquarters of SMART LOCATION ?

The headquarters of SMART LOCATION is located in VELLERON (84740), in the department Vaucluse.

Where to find the tax return of SMART LOCATION ?

The tax return of SMART LOCATION 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 SMART LOCATION operate?

SMART LOCATION operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.