SMJ LOCATIONS : revenue, balance sheet and financial ratios

SMJ LOCATIONS is a French company founded 13 years ago, specialized in the sector Location de courte durée de voitures et de véhicules automobiles légers. Based in ROMANS-SUR-ISERE (26100), this company of category PME shows in 2023 a revenue of 5.3 M€. 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

Historique financier - SMJ LOCATIONS (SIREN 753725001)
Indicador 2025 2024 2023 2022 2021 2020 2019 2018 2017
Ingresos N/C N/C 5 259 889 € 9 278 044 € 2 806 037 € 2 319 465 € 2 045 586 € 1 282 377 € N/C
Resultado neto 32 916 € 80 503 € 71 158 € 89 507 € 129 186 € 93 904 € 118 772 € 75 363 € 49 368 €
EBITDA N/C N/C -4 027 € 293 385 € 448 034 € 553 953 € 649 720 € 414 108 € N/C
Margen neto N/C N/C 1.4% 1.0% 4.6% 4.0% 5.8% 5.9% N/C

Ingresos y cuenta de resultados

In 2025, SMJ LOCATIONS generates positive net income of 33 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 49 k€ -> 33 k€.

Resultado neto (2025) ?
Resultado neto
Definición
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Fórmula
Resultado corriente + Resultado excepcional - Impuesto sobre beneficios

32 916 €

Chargement du compte de résultat...

Évolution graphique

Mostrar :

Activo

Chargement des données...

Pasivo

Chargement des données...

Ratios de solvencia y endeudamiento

The debt ratio (= Financial debt / Equity x 100) stands at 139%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.

Ratio de endeudamiento (2025) ?
Ratio de endeudamiento
Definición
Mide la proporción de deuda respecto a los fondos propios.
Fórmula
(Deuda financiera / Fondos propios) x 100
Interpretación
< 50% : Faible
50-100% : Moderado
> 100% : Alto

138.764%

Autonomía financiera (2025) ?
Autonomía financiera
Definición
Porcentaje de fondos propios en la financiación total.
Fórmula
(Fondos propios / Total balance) x 100
Interpretación
> 30% : Buena autonomía
20-30% : Media
< 20% : Faible

30.053%

Ratio de obsolescencia (2025) ?
Ratio de obsolescencia
Definición
Mide el grado de desgaste del inmovilizado material.
Fórmula
Amortización acumulada / Inmovilizado bruto x 100
Interpretación
< 50% : Activos recientes
50-70% : Desgaste normal
> 70% : Activos envejecidos

49.7%

Evolución de indicadores de solvencia
SMJ LOCATIONS

Positionnement sectoriel

Debt ratio
138.76 2025
2023
2024
2025
Q1: 0.02
Méd: 27.52
Q3: 155.38
Average

In 2025, the debt ratio of SMJ LOCATIONS (138.76) 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
30.05% 2025
2023
2024
2025
Q1: 5.55%
Méd: 33.13%
Q3: 66.63%
Average

In 2025, the financial autonomy of SMJ LOCATIONS (30.1%) 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
1.57 years 2023
2023
Q1: 0.0 years
Méd: 0.12 years
Q3: 2.31 years
Average

In 2023, the repayment capacity of SMJ LOCATIONS (1.57) 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.

Ratios de liquidez

The liquidity ratio (= Current assets / Current liabilities) stands at 228.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Ratio de liquidez (2025) ?
Ratio de liquidez
Definición
Capacidad para pagar las deudas a corto plazo con el activo circulante.
Fórmula
Activo circulante / Pasivo circulante
Interpretación
> 1.5 : Muy bueno
1-1.5 : Correcto
< 1 : Risque de liquidité

228.302

Evolución de indicadores de liquidez
SMJ LOCATIONS

Positionnement sectoriel

Liquidity ratio
228.3 2025
2023
2024
2025
Q1: 106.04
Méd: 212.9
Q3: 514.56
Good -8 pts durante 3 años

In 2025, the liquidity ratio of SMJ LOCATIONS (228.30) 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
-661.53x 2023
2023
Q1: 0.0x
Méd: 0.0x
Q3: 3.83x
Watch

In 2023, the interest coverage of SMJ LOCATIONS (-661.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Necesidad de fondo de rotación (NFR) y plazos de pago

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

NFR de explotación (2025) ?
NFR de explotación
Definición
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Fórmula
Stocks + Créances clients - Dettes fournisseurs
Interpretación
Negativo = tesorería liberada
Positivo = necesidad de financiación

0 €

Crédito clientes (2025) ?
Crédito clientes (días)
Definición
Plazo medio de cobro a clientes.
Fórmula
(Cuentas por cobrar / Ingresos con IVA) x 360
Interpretación
< 45j : Bueno
45-60j : Medio
> 60j : Largo

0 j

Crédito proveedores (2025) ?
Crédito proveedores (días)
Definición
Plazo medio de pago a proveedores.
Fórmula
(Cuentas por pagar / Compras con IVA) x 360
Interpretación
Cuanto más largo sea el plazo, mejor para la tesorería

0 j

Rotación de inventario (2025) ?
Rotación de inventario (días)
Definición
Duración media de almacenamiento de mercancías o materiales.
Fórmula
(Existencias / Coste de compra) x 360
Interpretación
Cuanto menor sea el ratio, más rápida es la rotación

0 j

Evolución del NFR y plazos
SMJ LOCATIONS

Positionnement de SMJ LOCATIONS dans son secteur

Comparación con el sector Location de courte durée de voitures et de véhicules automobiles légers

Estimación de valoración

Based on 276 transactions of similar company sales (all years), the value of SMJ LOCATIONS is estimated at 404 055 € (range 10 053€ - 1 190 930€). 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
10k€ 404k€ 1190k€
404 055 € Range: 10 053€ - 1 190 930€
NAF 5 all-time

Valuation method used

Net Income Multiple
32 916 € × 12.3x = 404 056 €
Range: 10 053€ - 1 190 931€

Only this financial indicator is available for this company.

Evolución de la valoración

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 SMJ LOCATIONS 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 SMJ LOCATIONS

What is the revenue of SMJ LOCATIONS ?

The revenue of SMJ LOCATIONS in 2023 is 5.3 M€.

Is SMJ LOCATIONS profitable?

Yes, SMJ LOCATIONS generated a net profit of 33 k€ in 2025.

Where is the headquarters of SMJ LOCATIONS ?

The headquarters of SMJ LOCATIONS is located in ROMANS-SUR-ISERE (26100), in the department Drome.

Where to find the tax return of SMJ LOCATIONS ?

The tax return of SMJ LOCATIONS 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 SMJ LOCATIONS operate?

SMJ LOCATIONS 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.