PROLUM NEW GEN : revenue, balance sheet and financial ratios

PROLUM NEW GEN is a French company founded 13 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in LIMOGES (87280), this company of category PME shows in 2021 a revenue of 549 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 - PROLUM NEW GEN (SIREN 753727031)
Indicator 2021 2020 2019
Revenue 549 493 € 478 752 € 504 663 €
Net income 570 € 6 252 € 22 603 €
EBITDA 7 536 € 7 619 € 39 741 €
Net margin 0.1% 1.3% 4.5%

Revenue and income statement

In 2021, PROLUM NEW GEN achieves revenue of 549 k€. Revenue is growing positively over 3 years (CAGR: +4.3%). Vs 2020, growth of +15% (479 k€ -> 549 k€). After deducting consumption (348 k€), gross margin stands at 202 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 1.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 570 €, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

549 493 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

201 599 €

EBITDA (2021) ?
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

7 536 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 466 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

570 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.4%

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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 251%. 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 20%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 40.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

251.206%

Financial autonomy (2021) ?
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

20.279%

Cash flow / Revenue (2021) ?
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

0.572%

Repayment capacity (2021) ?
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

40.872

Asset age ratio (2021) ?
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

27.5%

Solvency indicators evolution
PROLUM NEW GEN

Sector positioning

Debt ratio
251.21 2021
2019
2020
2021
Q1: 0.14
Med: 17.54
Q3: 70.48
Watch

In 2021, the debt ratio of PROLUM NEW GEN (251.21) 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
20.28% 2021
2019
2020
2021
Q1: 19.75%
Med: 40.05%
Q3: 57.66%
Average

In 2021, the financial autonomy of PROLUM NEW GEN (20.3%) 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
40.87 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.13 years
Q3: 1.79 years
Watch

In 2021, the repayment capacity of PROLUM NEW GEN (40.87) 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 328.61. 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 13.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

328.614

Interest coverage (2021) ?
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

13.84

Liquidity indicators evolution
PROLUM NEW GEN

Sector positioning

Liquidity ratio
328.61 2021
2019
2020
2021
Q1: 164.1
Med: 228.96
Q3: 328.53
Excellent +32 pts over 3 years

In 2021, the liquidity ratio of PROLUM NEW GEN (328.61) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
13.84x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.53x
Q3: 3.5x
Excellent +16 pts over 3 years

In 2021, the interest coverage of PROLUM NEW GEN (13.8x) 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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 80 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 139 days of revenue, i.e. 212 k€ to permanently finance. Over 2019-2021, WCR increased by +40%, requiring additional financing.

Operating WCR (2021) ?
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

211 725 €

Customer credit (2021) ?
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

55 j

Supplier credit (2021) ?
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

39 j

Inventory turnover (2021) ?
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

80 j

WCR in days of revenue (2021) ?
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

139 j

WCR and payment terms evolution
PROLUM NEW GEN

Positioning of PROLUM NEW GEN in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 19 085€ to 53 676€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
19k€ 23k€ 53k€
23 652 € Range: 19 085€ - 53 676€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 (Commerce de gros (commerce interentreprises) de matériel électrique)

Compare PROLUM NEW GEN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel électrique

Frequently asked questions about PROLUM NEW GEN

What is the revenue of PROLUM NEW GEN ?

The revenue of PROLUM NEW GEN in 2021 is 549 k€.

Is PROLUM NEW GEN profitable?

Yes, PROLUM NEW GEN generated a net profit of 570€ in 2021.

Where is the headquarters of PROLUM NEW GEN ?

The headquarters of PROLUM NEW GEN is located in LIMOGES (87280), in the department Haute-Vienne.

Where to find the tax return of PROLUM NEW GEN ?

The tax return of PROLUM NEW GEN 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 PROLUM NEW GEN operate?

PROLUM NEW GEN operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.