PROMOTION DU PRET A PORTER : revenue, balance sheet and financial ratios

PROMOTION DU PRET A PORTER is a French company founded 53 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in VILLENEUVE-D'ASCQ (59650), this company of category ETI shows in 2024 a revenue of 124.4 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 - PROMOTION DU PRET A PORTER (SIREN 477280846)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 124 372 633 € 172 819 100 € 187 385 708 € 156 876 374 € 165 681 906 € 235 818 823 € 244 597 752 € 254 802 113 € 264 224 037 €
Net income 17 911 888 € -54 104 794 € -29 750 650 € -19 308 250 € -2 263 332 € 10 740 129 € 17 304 807 € -5 683 504 € 5 142 594 €
EBITDA -33 064 813 € -31 729 829 € -26 043 456 € -5 542 318 € 3 812 458 € 19 996 294 € 11 516 481 € 2 274 976 € 11 501 956 €
Net margin 14.4% -31.3% -15.9% -12.3% -1.4% 4.6% 7.1% -2.2% 1.9%

Revenue and income statement

In 2024, PROMOTION DU PRET A PORTER achieves revenue of 124.4 M€. Revenue is declining over the period 2016-2024 (CAGR: -9.0%). Significant drop of -28% vs 2023. After deducting consumption (54.1 M€), gross margin stands at 70.2 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -33.1 M€, representing -26.6% of revenue. Warning negative scissor effect: despite revenue change (-28%), EBITDA varies by -4%, reducing margin by 8.2 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 17.9 M€, i.e. 14.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

124 372 633 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

70 224 659 €

EBITDA (2024) ?
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

-33 064 813 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-32 235 062 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

17 911 888 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-26.6%

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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 4694%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4693.626%

Financial autonomy (2024) ?
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

0.739%

Cash flow / Revenue (2024) ?
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

-33.559%

Repayment capacity (2024) ?
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

-0.487

Asset age ratio (2024) ?
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

7.5%

Solvency indicators evolution
PROMOTION DU PRET A PORTER

Sector positioning

Debt ratio
4693.63 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Watch +51 pts over 3 years

In 2024, the debt ratio of PROMOTION DU PRET A PORTER (4693.63) 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
0.74% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Average -50 pts over 3 years

In 2024, the financial autonomy of PROMOTION DU PRET A PORTER (0.7%) 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
-0.49 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Excellent

In 2024, the repayment capacity of PROMOTION DU PRET A PORTER (-0.49) 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 65.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

65.042

Interest coverage (2024) ?
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

-1.727

Liquidity indicators evolution
PROMOTION DU PRET A PORTER

Sector positioning

Liquidity ratio
65.04 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Watch -13 pts over 3 years

In 2024, the liquidity ratio of PROMOTION DU PRET A PORTER (65.04) 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
-1.73x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Average

In 2024, the interest coverage of PROMOTION DU PRET A PORTER (-1.7x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 12 days of revenue, i.e. 4.0 M€ to permanently finance. Notable WCR improvement over the period (-44%), freeing up cash.

Operating WCR (2024) ?
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

4 004 799 €

Customer credit (2024) ?
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

2 j

Supplier credit (2024) ?
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 (2024) ?
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

22 j

WCR in days of revenue (2024) ?
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

12 j

WCR and payment terms evolution
PROMOTION DU PRET A PORTER

Positioning of PROMOTION DU PRET A PORTER in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of PROMOTION DU PRET A PORTER is estimated at 37 539 357 € (range 21 468 379€ - 70 468 865€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
68 tx
21468k€ 37539k€ 70468k€
37 539 357 € Range: 21 468 379€ - 70 468 865€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
124 372 633 € × 0.19x
Estimation 23 522 027 €
16 144 711€ - 45 859 491€
Net Income Multiple 20%
17 911 888 € × 3.3x
Estimation 58 565 353 €
29 453 883€ - 107 382 926€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 détail d'habillement en magasin spécialisé)

Compare PROMOTION DU PRET A PORTER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about PROMOTION DU PRET A PORTER

What is the revenue of PROMOTION DU PRET A PORTER ?

The revenue of PROMOTION DU PRET A PORTER in 2024 is 124.4 M€.

Is PROMOTION DU PRET A PORTER profitable?

Yes, PROMOTION DU PRET A PORTER generated a net profit of 17.9 M€ in 2024.

Where is the headquarters of PROMOTION DU PRET A PORTER ?

The headquarters of PROMOTION DU PRET A PORTER is located in VILLENEUVE-D'ASCQ (59650), in the department Nord.

Where to find the tax return of PROMOTION DU PRET A PORTER ?

The tax return of PROMOTION DU PRET A PORTER 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 PROMOTION DU PRET A PORTER operate?

PROMOTION DU PRET A PORTER operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.