VIENNE LOCATION VEHICULES : revenue, balance sheet and financial ratios

VIENNE LOCATION VEHICULES is a French company founded 38 years ago, specialized in the sector Location de courte durée de voitures et de véhicules automobiles légers. Based in POITIERS (86000), this company of category PME shows in 2025 a revenue of 1.7 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 - VIENNE LOCATION VEHICULES (SIREN 343066825)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 716 964 € 1 702 160 € 1 902 755 € 2 144 404 € 1 414 884 € 1 882 380 € 2 409 283 € 2 381 244 € 2 465 899 € 2 297 033 €
Net income -111 393 € -166 338 € -40 843 € 210 € 15 819 € 558 € -144 531 € -40 971 € -22 528 € 54 459 €
EBITDA 283 220 € 253 825 € 335 041 € 281 003 € 280 626 € 328 917 € 286 829 € 373 409 € 362 858 € 544 382 €
Net margin -6.5% -9.8% -2.1% 0.0% 1.1% 0.0% -6.0% -1.7% -0.9% 2.4%

Revenue and income statement

In 2025, VIENNE LOCATION VEHICULES achieves revenue of 1.7 M€. Activity remains stable over the period (CAGR: -3.2%). Vs 2024: +1%. After deducting consumption (208 €), gross margin stands at 1.7 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 283 k€, representing 16.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -111 k€ (-6.5% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 716 964 €

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

1 716 756 €

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

283 220 €

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

-89 978 €

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

-111 393 €

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

16.5%

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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 156%. 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 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 10.6% 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 (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

155.695%

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

34.133%

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

10.648%

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

6.493

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

79.5%

Solvency indicators evolution
VIENNE LOCATION VEHICULES

Sector positioning

Debt ratio
155.69 2025
2023
2024
2025
Q1: 0.02
Med: 27.52
Q3: 155.38
Average

In 2025, the debt ratio of VIENNE LOCATION VEHICULES (155.69) 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
34.13% 2025
2023
2024
2025
Q1: 5.55%
Med: 33.13%
Q3: 66.63%
Good -8 pts over 3 years

In 2025, the financial autonomy of VIENNE LOCATION VEHICULES (34.1%) 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
6.49 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.49 years
Q3: 3.37 years
Watch

In 2025, the repayment capacity of VIENNE LOCATION VEHICULES (6.49) 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 135.41. 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 11.8x. Operating income very largely covers interest expenses: high safety margin.

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

135.408

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

11.786

Liquidity indicators evolution
VIENNE LOCATION VEHICULES

Sector positioning

Liquidity ratio
135.41 2025
2023
2024
2025
Q1: 106.04
Med: 212.9
Q3: 514.56
Average

In 2025, the liquidity ratio of VIENNE LOCATION VEHICULES (135.41) 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
11.79x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 8.98x
Excellent

In 2025, the interest coverage of VIENNE LOCATION VEHICULES (11.8x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 61 days of revenue, i.e. 292 k€ to permanently finance. Notable WCR improvement over the period (-29%), freeing up cash.

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

291 764 €

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

13 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

51 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

1 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

61 j

WCR and payment terms evolution
VIENNE LOCATION VEHICULES

Positioning of VIENNE LOCATION VEHICULES 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 VIENNE LOCATION VEHICULES is estimated at 3 617 557 € (range 780 897€ - 4 831 607€). With an EBITDA of 283 220€, 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 2025
276 transactions
780k€ 3617k€ 4831k€
3 617 557 € Range: 780 897€ - 4 831 607€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
283 220 € × 11.9x
Estimation 3 384 035 €
688 152€ - 4 604 506€
Revenue Multiple 30%
1 716 964 € × 2.33x
Estimation 4 006 762 €
935 472€ - 5 210 111€

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 VIENNE LOCATION VEHICULES 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 VIENNE LOCATION VEHICULES

What is the revenue of VIENNE LOCATION VEHICULES ?

The revenue of VIENNE LOCATION VEHICULES in 2025 is 1.7 M€.

Is VIENNE LOCATION VEHICULES profitable?

VIENNE LOCATION VEHICULES recorded a net loss in 2025.

Where is the headquarters of VIENNE LOCATION VEHICULES ?

The headquarters of VIENNE LOCATION VEHICULES is located in POITIERS (86000), in the department Vienne.

Where to find the tax return of VIENNE LOCATION VEHICULES ?

The tax return of VIENNE LOCATION VEHICULES 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 VIENNE LOCATION VEHICULES operate?

VIENNE LOCATION VEHICULES 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.