PRIMA - PREFABR INDUSTR MENUISERIES ALU : revenue, balance sheet and financial ratios

PRIMA - PREFABR INDUSTR MENUISERIES ALU is a French company founded 29 years ago, specialized in the sector Fabrication de portes et fenêtres en métal. Based in LES HERBIERS (85500), this company of category ETI shows in 2023 a revenue of 347.8 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

Financial history - PRIMA - PREFABR INDUSTR MENUISERIES ALU (SIREN 408127553)
Indicator 2023 2022 2021 2020 2017 2016 2015
Revenue 347 796 699 € 329 876 567 € 302 552 589 € 266 295 515 € 266 319 018 € 230 886 130 € 213 234 133 €
Net income 39 044 565 € 20 834 731 € 32 427 292 € 27 665 288 € 32 903 615 € 28 927 927 € 25 460 811 €
EBITDA 63 267 272 € 37 108 942 € 56 767 477 € 52 156 282 € 60 915 162 € 56 035 268 € 50 720 065 €
Net margin 11.2% 6.3% 10.7% 10.4% 12.4% 12.5% 11.9%

Revenue and income statement

In 2023, PRIMA - PREFABR INDUSTR MENUISERIES ALU achieves revenue of 347.8 M€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.3%. Vs 2022: +5%. After deducting consumption (199.9 M€), gross margin stands at 147.9 M€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 63.3 M€, representing 18.2% of revenue. Positive scissor effect: EBITDA margin improves by +6.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 39.0 M€, i.e. 11.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

347 796 699 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

147 912 248 €

EBITDA (2023) ?
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

63 267 272 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

56 458 536 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

39 044 565 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.2%

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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 6%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.2% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.525%

Financial autonomy (2023) ?
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

69.651%

Cash flow / Revenue (2023) ?
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

13.153%

Repayment capacity (2023) ?
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

0.164

Asset age ratio (2023) ?
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

20.6%

Solvency indicators evolution
PRIMA - PREFABR INDUSTR MENUISERIES ALU

Sector positioning

Debt ratio
5.53 2023
2021
2022
2023
Q1: 6.15
Med: 27.85
Q3: 67.7
Excellent

In 2023, the debt ratio of PRIMA - PREFABR INDUSTR M... (5.53) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
69.65% 2023
2021
2022
2023
Q1: 23.72%
Med: 41.54%
Q3: 58.14%
Excellent

In 2023, the financial autonomy of PRIMA - PREFABR INDUSTR M... (69.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.16 years 2023
2021
2022
2023
Q1: 0.01 years
Med: 0.82 years
Q3: 2.3 years
Good

In 2023, the repayment capacity of PRIMA - PREFABR INDUSTR M... (0.16) 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 310.61. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

310.612

Interest coverage (2023) ?
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

0.003

Liquidity indicators evolution
PRIMA - PREFABR INDUSTR MENUISERIES ALU

Sector positioning

Liquidity ratio
310.61 2023
2021
2022
2023
Q1: 165.27
Med: 227.24
Q3: 314.99
Good +14 pts over 3 years

In 2023, the liquidity ratio of PRIMA - PREFABR INDUSTR M... (310.61) 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 2023
2021
2022
2023
Q1: 0.0x
Med: 2.02x
Q3: 6.79x
Average

In 2023, the interest coverage of PRIMA - PREFABR INDUSTR M... (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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 114 days of revenue, i.e. 110.1 M€ to permanently finance. Over 2015-2023, WCR increased by +98%, requiring additional financing.

Operating WCR (2023) ?
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

110 129 825 €

Customer credit (2023) ?
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

48 j

Supplier credit (2023) ?
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

47 j

Inventory turnover (2023) ?
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

19 j

WCR in days of revenue (2023) ?
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

114 j

WCR and payment terms evolution
PRIMA - PREFABR INDUSTR MENUISERIES ALU

Positioning of PRIMA - PREFABR INDUSTR MENUISERIES ALU in its sector

Comparison with sector Fabrication de portes et fenêtres en métal

Valuation estimate

Based on 75 transactions of similar company sales (all years), the value of PRIMA - PREFABR INDUSTR MENUISERIES ALU is estimated at 76 521 742 € (range 39 701 403€ - 155 030 516€). With an EBITDA of 63 267 272€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.16x (conservative 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
75 tx
39701k€ 76521k€ 155030k€
76 521 742 € Range: 39 701 403€ - 155 030 516€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
63 267 272 € × 1.2x
Estimation 79 022 777 €
42 864 689€ - 164 598 703€
Revenue Multiple 30%
347 796 699 € × 0.16x
Estimation 54 147 073 €
24 653 793€ - 78 750 629€
Net Income Multiple 20%
39 044 565 € × 2.7x
Estimation 103 831 159 €
54 364 606€ - 245 529 885€
How is this estimate calculated?

This estimate is based on the analysis of 75 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 (Fabrication de portes et fenêtres en métal)

Compare PRIMA - PREFABR INDUSTR MENUISERIES ALU with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de portes et fenêtres en métal

Frequently asked questions about PRIMA - PREFABR INDUSTR MENUISERIES ALU

What is the revenue of PRIMA - PREFABR INDUSTR MENUISERIES ALU ?

The revenue of PRIMA - PREFABR INDUSTR MENUISERIES ALU in 2023 is 347.8 M€.

Is PRIMA - PREFABR INDUSTR MENUISERIES ALU profitable?

Yes, PRIMA - PREFABR INDUSTR MENUISERIES ALU generated a net profit of 39.0 M€ in 2023.

Where is the headquarters of PRIMA - PREFABR INDUSTR MENUISERIES ALU ?

The headquarters of PRIMA - PREFABR INDUSTR MENUISERIES ALU is located in LES HERBIERS (85500), in the department Vendee.

Where to find the tax return of PRIMA - PREFABR INDUSTR MENUISERIES ALU ?

The tax return of PRIMA - PREFABR INDUSTR MENUISERIES ALU 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 PRIMA - PREFABR INDUSTR MENUISERIES ALU operate?

PRIMA - PREFABR INDUSTR MENUISERIES ALU operates in the sector Fabrication de portes et fenêtres en métal (NAF code 25.12Z). See the 'Sector positioning' section above to compare the company with its competitors.