PROMO SOLOGNE : revenue, balance sheet and financial ratios

PROMO SOLOGNE is a French company founded 24 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in LAMOTTE-BEUVRON (41600), this company of category PME shows in 2023 a revenue of 427 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 - PROMO SOLOGNE (SIREN 439797259)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 426 878 € 445 918 € 332 696 € 293 007 € 335 884 € 318 998 € 389 270 € 557 856 €
Net income 18 727 € 12 910 € 12 045 € 16 895 € 75 990 € 4 585 € -97 117 € 8 535 €
EBITDA 27 626 € 21 187 € 12 786 € 20 881 € 51 103 € 15 707 € -41 208 € 11 896 €
Net margin 4.4% 2.9% 3.6% 5.8% 22.6% 1.4% -24.9% 1.5%

Revenue and income statement

In 2023, PROMO SOLOGNE achieves revenue of 427 k€. Activity remains stable over the period (CAGR: -3.8%). Slight decline of -4% vs 2022. After deducting consumption (234 k€), gross margin stands at 193 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 6.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 4.4% 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

426 878 €

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

193 070 €

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

27 626 €

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

21 820 €

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

18 727 €

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

6.5%

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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 11150%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

11149.716%

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

0.292%

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

4.499%

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

4.039

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

4.0%

Solvency indicators evolution
PROMO SOLOGNE

Sector positioning

Debt ratio
11149.72 2023
2021
2022
2023
Q1: 0.15
Med: 18.97
Q3: 67.19
Watch +60 pts over 3 years

In 2023, the debt ratio of PROMO SOLOGNE (11149.72) 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
0.29% 2023
2021
2022
2023
Q1: 15.58%
Med: 39.16%
Q3: 61.26%
Average

In 2023, the financial autonomy of PROMO SOLOGNE (0.3%) 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
4.04 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.05 years
Q3: 2.2 years
Average

In 2023, the repayment capacity of PROMO SOLOGNE (4.04) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 141.04. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

141.039

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

1.741

Liquidity indicators evolution
PROMO SOLOGNE

Sector positioning

Liquidity ratio
141.04 2023
2021
2022
2023
Q1: 150.77
Med: 236.31
Q3: 432.28
Watch

In 2023, the liquidity ratio of PROMO SOLOGNE (141.04) 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
1.74x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.5x
Q3: 6.64x
Good

In 2023, the interest coverage of PROMO SOLOGNE (1.7x) 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: 68 days. Excellent situation: suppliers finance 68 days of the operating cycle (retail model). Inventory turnover is 178 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 91 days of revenue, i.e. 108 k€ to permanently finance. Notable WCR improvement over the period (-52%), freeing up cash.

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

107 987 €

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

0 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

68 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

178 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

91 j

WCR and payment terms evolution
PROMO SOLOGNE

Positioning of PROMO SOLOGNE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of PROMO SOLOGNE is estimated at 72 941 € (range 29 387€ - 185 900€). With an EBITDA of 27 626€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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.

Estimated enterprise value 2023
145 transactions
29k€ 72k€ 185k€
72 941 € Range: 29 387€ - 185 900€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
27 626 € × 2.6x
Estimation 72 002 €
26 194€ - 202 394€
Revenue Multiple 30%
426 878 € × 0.19x
Estimation 81 673 €
45 968€ - 208 211€
Net Income Multiple 20%
18 727 € × 3.3x
Estimation 62 191 €
12 503€ - 111 202€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare PROMO SOLOGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about PROMO SOLOGNE

What is the revenue of PROMO SOLOGNE ?

The revenue of PROMO SOLOGNE in 2023 is 427 k€.

Is PROMO SOLOGNE profitable?

Yes, PROMO SOLOGNE generated a net profit of 19 k€ in 2023.

Where is the headquarters of PROMO SOLOGNE ?

The headquarters of PROMO SOLOGNE is located in LAMOTTE-BEUVRON (41600), in the department Loir-et-Cher.

Where to find the tax return of PROMO SOLOGNE ?

The tax return of PROMO SOLOGNE 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 SOLOGNE operate?

PROMO SOLOGNE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.