PROMO CONCEPT : revenue, balance sheet and financial ratios

PROMO CONCEPT is a French company founded 22 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in BAGNOLS-EN-FORET (83600), this company of category PME shows in 2017 a revenue of 250 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PROMO CONCEPT (SIREN 452319494)
Indicator 2017 2016
Revenue 250 478 € 245 567 €
Net income 8 516 € 19 239 €
EBITDA 10 330 € 17 394 €
Net margin 3.4% 7.8%

Revenue and income statement

In 2017, PROMO CONCEPT achieves revenue of 250 k€. Vs 2016: +2%. After deducting consumption (174 k€), gross margin stands at 76 k€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10 k€, representing 4.1% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -41%, reducing margin by 3.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

250 478 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

76 117 €

EBITDA (2017) ?
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

10 330 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

10 483 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

8 516 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.1%

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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 30%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

30.167%

Financial autonomy (2017) ?
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

16.061%

Cash flow / Revenue (2017) ?
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

3.4%

Repayment capacity (2017) ?
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

0.0

Solvency indicators evolution
PROMO CONCEPT

Sector positioning

Debt ratio
30.17 2017
2016
2017
Q1: 6.27
Med: 47.57
Q3: 153.71
Good -12 pts over 2 years

In 2017, the debt ratio of PROMO CONCEPT (30.17) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
16.06% 2017
2016
2017
Q1: 13.26%
Med: 28.95%
Q3: 53.73%
Average -20 pts over 2 years

In 2017, the financial autonomy of PROMO CONCEPT (16.1%) 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
0.0 years 2017
2016
2017
Q1: 0.0 years
Med: 0.62 years
Q3: 3.93 years
Excellent

In 2017, the repayment capacity of PROMO CONCEPT (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 212.11. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2017) ?
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

212.112

Interest coverage (2017) ?
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

1.636

Liquidity indicators evolution
PROMO CONCEPT

Sector positioning

Liquidity ratio
212.11 2017
2016
2017
Q1: 126.1
Med: 173.81
Q3: 307.05
Good

In 2017, the liquidity ratio of PROMO CONCEPT (212.11) 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
1.64x 2017
2016
2017
Q1: 0.0x
Med: 1.24x
Q3: 9.78x
Good +15 pts over 2 years

In 2017, the interest coverage of PROMO CONCEPT (1.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 20 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 109 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 53 days of revenue, i.e. 37 k€ to permanently finance.

Operating WCR (2017) ?
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

36 537 €

Customer credit (2017) ?
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

0 j

Supplier credit (2017) ?
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

20 j

Inventory turnover (2017) ?
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

109 j

WCR in days of revenue (2017) ?
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

53 j

WCR and payment terms evolution
PROMO CONCEPT

Positioning of PROMO CONCEPT in its sector

Comparison with sector Commerce de voitures et de véhicules automobiles légers

Valuation estimate

Based on 98 transactions of similar company sales in 2017, the value of PROMO CONCEPT is estimated at 31 060 € (range 13 129€ - 67 662€). With an EBITDA of 10 330€, the sector multiple of 3.5x is applied. The price/revenue ratio is 0.11x (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 2017
98 tx
13k€ 31k€ 67k€
31 060 € Range: 13 129€ - 67 662€
NAF 5 année 2017

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 330 € × 3.5x
Estimation 35 706 €
10 053€ - 61 889€
Revenue Multiple 30%
250 478 € × 0.11x
Estimation 28 287 €
20 207€ - 84 255€
Net Income Multiple 20%
8 516 € × 2.8x
Estimation 23 605 €
10 206€ - 57 210€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 98 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 voitures et de véhicules automobiles légers)

Compare PROMO CONCEPT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers

Frequently asked questions about PROMO CONCEPT

What is the revenue of PROMO CONCEPT ?

The revenue of PROMO CONCEPT in 2017 is 250 k€.

Is PROMO CONCEPT profitable?

Yes, PROMO CONCEPT generated a net profit of 9 k€ in 2017.

Where is the headquarters of PROMO CONCEPT ?

The headquarters of PROMO CONCEPT is located in BAGNOLS-EN-FORET (83600), in the department Var.

Where to find the tax return of PROMO CONCEPT ?

The tax return of PROMO CONCEPT 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 PROMO CONCEPT operate?

PROMO CONCEPT operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.