SOCIETE LANNIONNAISE DE LOCATION : revenue, balance sheet and financial ratios

SOCIETE LANNIONNAISE DE LOCATION is a French company founded 39 years ago, specialized in the sector Location de courte durée de voitures et de véhicules automobiles légers. Based in BRUZ (35170), this company of category ETI shows in 2024 a revenue of 4.7 M€. 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 - SOCIETE LANNIONNAISE DE LOCATION (SIREN 339094005)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 660 299 € 6 267 167 € 7 628 103 € 7 261 080 € 5 951 635 € 5 948 377 € 5 189 411 € 4 629 956 € 4 176 510 €
Net income -1 331 531 € -100 474 € 325 134 € 520 003 € 294 523 € 354 741 € 409 821 € 274 100 € 435 002 €
EBITDA 1 674 222 € 3 348 534 € 4 862 791 € 4 876 779 € 3 696 909 € 3 263 113 € 2 815 408 € 2 393 062 € 2 051 361 €
Net margin -28.6% -1.6% 4.3% 7.2% 4.9% 6.0% 7.9% 5.9% 10.4%

Revenue and income statement

In 2024, SOCIETE LANNIONNAISE DE LOCATION achieves revenue of 4.7 M€. Revenue is growing positively over 9 years (CAGR: +1.4%). Significant drop of -26% vs 2023. After deducting consumption (994 €), gross margin stands at 4.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.7 M€, representing 35.9% of revenue. Warning negative scissor effect: despite revenue change (-26%), EBITDA varies by -50%, reducing margin by 17.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -1.3 M€ (-28.6% 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

4 660 299 €

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

4 659 305 €

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

1 674 222 €

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

-490 656 €

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

-1 331 531 €

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

35.9%

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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 410%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 22.2% 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 (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

409.576%

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

6.355%

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

22.247%

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

3.567

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

64.1%

Solvency indicators evolution
SOCIETE LANNIONNAISE DE LOCATION

Sector positioning

Debt ratio
409.58 2024
2022
2023
2024
Q1: 0.0
Med: 14.45
Q3: 116.73
Watch

In 2024, the debt ratio of SOCIETE LANNIONNAISE DE L... (409.58) 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
6.36% 2024
2022
2023
2024
Q1: 0.15%
Med: 21.18%
Q3: 49.34%
Average

In 2024, the financial autonomy of SOCIETE LANNIONNAISE DE L... (6.4%) 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
3.57 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 2.23 years
Average

In 2024, the repayment capacity of SOCIETE LANNIONNAISE DE L... (3.57) 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 46.36. 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 60.5x. Operating income very largely covers interest expenses: high safety margin.

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

46.358

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

60.452

Liquidity indicators evolution
SOCIETE LANNIONNAISE DE LOCATION

Sector positioning

Liquidity ratio
46.36 2024
2022
2023
2024
Q1: 75.35
Med: 177.21
Q3: 352.29
Watch

In 2024, the liquidity ratio of SOCIETE LANNIONNAISE DE L... (46.36) 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
60.45x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 6.61x
Excellent

In 2024, the interest coverage of SOCIETE LANNIONNAISE DE L... (60.5x) 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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The company must finance 21 days of gap between collections and payments. WCR is negative (-391 days): operations structurally generate cash. Notable WCR improvement over the period (-4665%), 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

-5 064 766 €

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

72 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

51 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

-391 j

WCR and payment terms evolution
SOCIETE LANNIONNAISE DE LOCATION

Positioning of SOCIETE LANNIONNAISE DE LOCATION 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 SOCIETE LANNIONNAISE DE LOCATION is estimated at 16 580 989 € (range 3 494 627€ - 22 314 986€). With an EBITDA of 1 674 222€, the sector multiple of 11.9x is applied. 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
3494k€ 16580k€ 22314k€
16 580 989 € Range: 3 494 627€ - 22 314 986€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 674 222 € × 11.9x
Estimation 20 004 330 €
4 067 931€ - 27 218 999€
Revenue Multiple 30%
4 660 299 € × 2.33x
Estimation 10 875 422 €
2 539 122€ - 14 141 632€

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 SOCIETE LANNIONNAISE DE LOCATION 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 SOCIETE LANNIONNAISE DE LOCATION

What is the revenue of SOCIETE LANNIONNAISE DE LOCATION ?

The revenue of SOCIETE LANNIONNAISE DE LOCATION in 2024 is 4.7 M€.

Is SOCIETE LANNIONNAISE DE LOCATION profitable?

SOCIETE LANNIONNAISE DE LOCATION recorded a net loss in 2024.

Where is the headquarters of SOCIETE LANNIONNAISE DE LOCATION ?

The headquarters of SOCIETE LANNIONNAISE DE LOCATION is located in BRUZ (35170), in the department Ille-et-Vilaine.

Where to find the tax return of SOCIETE LANNIONNAISE DE LOCATION ?

The tax return of SOCIETE LANNIONNAISE DE 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 SOCIETE LANNIONNAISE DE LOCATION operate?

SOCIETE LANNIONNAISE DE LOCATION 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.