PRIMEUR LAURENTIN : revenue, balance sheet and financial ratios

PRIMEUR LAURENTIN is a French company founded 21 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in SAINT-LAURENT-DU-VAR (06700), this company of category PME shows in 2025 a revenue of 140 k€. 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 - PRIMEUR LAURENTIN (SIREN 477803340)
Indicator 2025 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013
Revenue 139 822 € 265 709 € 265 451 € 280 407 € 265 370 € 195 226 € 172 908 € 160 654 € 145 242 € 163 007 € 177 579 € 147 388 €
Net income 5 072 € -494 € -30 253 € -2 349 € 14 499 € -1 549 € 3 052 € 2 871 € -3 799 € 1 759 € 3 047 € 5 691 €
EBITDA -33 713 € 743 € -28 958 € -20 531 € 17 321 € -378 € 2 255 € 3 256 € -3 549 € 2 766 € 5 157 € 8 256 €
Net margin 3.6% -0.2% -11.4% -0.8% 5.5% -0.8% 1.8% 1.8% -2.6% 1.1% 1.7% 3.9%

Revenue and income statement

In 2025, PRIMEUR LAURENTIN achieves revenue of 140 k€. Activity remains stable over the period (CAGR: -0.4%). Significant drop of -47% vs 2023. After deducting consumption (89 k€), gross margin stands at 50 k€, i.e. a rate of 36%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -34 k€, representing -24.1% of revenue. Warning negative scissor effect: despite revenue change (-47%), EBITDA varies by -4637%, reducing margin by 24.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 3.6% 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

139 822 €

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

50 424 €

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

-33 713 €

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

-37 978 €

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

5 072 €

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

-24.1%

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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 95%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

95.118%

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

9.966%

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

6.678%

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

0.889

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

85.7%

Solvency indicators evolution
PRIMEUR LAURENTIN

Sector positioning

Debt ratio
95.12 2025
2022
2023
2025
Q1: 0.03
Med: 6.12
Q3: 38.62
Watch +49 pts over 3 years

In 2025, the debt ratio of PRIMEUR LAURENTIN (95.12) 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
9.97% 2025
2022
2023
2025
Q1: 21.35%
Med: 44.38%
Q3: 70.12%
Watch

In 2025, the financial autonomy of PRIMEUR LAURENTIN (10.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.89 years 2025
2022
2023
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 0.67 years
Watch +50 pts over 3 years

In 2025, the repayment capacity of PRIMEUR LAURENTIN (0.89) 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 64.21. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

64.206

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

0.0

Liquidity indicators evolution
PRIMEUR LAURENTIN

Sector positioning

Liquidity ratio
64.21 2025
2022
2023
2025
Q1: 144.58
Med: 224.91
Q3: 433.28
Watch -6 pts over 3 years

In 2025, the liquidity ratio of PRIMEUR LAURENTIN (64.21) 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
0.0x 2025
2022
2023
2025
Q1: 0.0x
Med: 0.0x
Q3: 0.66x
Average

In 2025, the interest coverage of PRIMEUR LAURENTIN (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: 86 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The gap of 61 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-61 days): operations structurally generate cash. Notable WCR improvement over the period (-1099%), 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

-23 837 €

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

86 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

25 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

0 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
PRIMEUR LAURENTIN

Positioning of PRIMEUR LAURENTIN in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of PRIMEUR LAURENTIN is estimated at 29 995 € (range 15 592€ - 62 160€). The price/revenue ratio is 0.32x (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 2025
50 tx
15k€ 29k€ 62k€
29 995 € Range: 15 592€ - 62 160€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
139 822 € × 0.32x
Estimation 44 568 €
22 206€ - 84 981€
Net Income Multiple 20%
5 072 € × 1.6x
Estimation 8 137 €
5 674€ - 27 930€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare PRIMEUR LAURENTIN with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about PRIMEUR LAURENTIN

What is the revenue of PRIMEUR LAURENTIN ?

The revenue of PRIMEUR LAURENTIN in 2025 is 140 k€.

Is PRIMEUR LAURENTIN profitable?

Yes, PRIMEUR LAURENTIN generated a net profit of 5 k€ in 2025.

Where is the headquarters of PRIMEUR LAURENTIN ?

The headquarters of PRIMEUR LAURENTIN is located in SAINT-LAURENT-DU-VAR (06700), in the department Alpes-Maritimes.

Where to find the tax return of PRIMEUR LAURENTIN ?

The tax return of PRIMEUR LAURENTIN 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 PRIMEUR LAURENTIN operate?

PRIMEUR LAURENTIN operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.