PROSTART : revenue, balance sheet and financial ratios
PROSTART is a French company
founded 12 years ago,
specialized in the sector Fabrication d'articles de sport.
Based in SAINTE-SOULLE (17220),
this company of category PME
shows in 2025 a revenue of 908 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, PROSTART achieves revenue of 908 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +9.0%. Slight decline of -4% vs 2024. After deducting consumption (522 k€), gross margin stands at 386 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -74 k€, representing -8.1% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -1452%, reducing margin by 8.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -20 k€ (-2.1% of revenue), which will impact equity.
Revenue (2025)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
908 355 €
Gross margin (2025)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
386 414 €
EBITDA (2025)
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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
-73 770 €
EBIT (2025)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-85 947 €
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-19 506 €
EBITDA margin (2025)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
-8.1%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 17%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
16.698%
Financial autonomy (2025)
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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
50.627%
Cash flow / Revenue (2025)
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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
-4.094%
Repayment capacity (2025)
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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
-1.334
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
12.631
7.069
3.861
2.156
0.172
7.965
7.514
7.897
15.669
16.698
Financial autonomy
36.135
34.08
34.338
44.576
51.451
60.554
52.339
49.476
52.438
50.627
Repayment capacity
0.425
0.443
0.082
0.056
0.006
0.428
1.234
-1.148
5.99
-1.334
Cash flow / Revenue
3.592%
1.605%
8.933%
10.01%
8.864%
6.433%
2.302%
-2.33%
0.876%
-4.094%
Sector positioning
Debt ratio
16.72025
2023
2024
2025
Q1: 3.98
Med: 17.28
Q3: 53.39
Good+22 pts over 3 years
In 2025, the debt ratio of PROSTART (16.70) 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
50.63%2025
2023
2024
2025
Q1: 34.22%
Med: 48.13%
Q3: 69.96%
Good-8 pts over 3 years
In 2025, the financial autonomy of PROSTART (50.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
-1.33 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.38 years
Q3: 2.38 years
Excellent-22 pts over 3 years
In 2025, the repayment capacity of PROSTART (-1.33) 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 202.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
202.351
Interest coverage (2025)
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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 PROSTART
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
166.792
130.278
139.746
146.809
163.466
235.21
183.883
176.001
210.205
202.351
Interest coverage
0.0
0.714
0.341
0.225
0.623
0.223
7.8
-49.622
0.0
0.0
Sector positioning
Liquidity ratio
202.352025
2023
2024
2025
Q1: 177.29
Med: 223.83
Q3: 430.27
Average+12 pts over 3 years
In 2025, the liquidity ratio of PROSTART (202.35) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Interest coverage
0.0x2025
2023
2024
2025
Q1: 0.0x
Med: 1.93x
Q3: 8.79x
Average+6 pts over 3 years
In 2025, the interest coverage of PROSTART (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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 111 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 107 days of revenue, i.e. 271 k€ to permanently finance. Over 2016-2025, WCR increased by +337%, requiring additional financing.
Operating WCR (2025)
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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
270 554 €
Customer credit (2025)
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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
10 j
Supplier credit (2025)
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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
46 j
Inventory turnover (2025)
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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
111 j
WCR in days of revenue (2025)
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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
107 j
WCR and payment terms evolution PROSTART
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
61 945 €
27 151 €
50 488 €
58 225 €
95 168 €
150 730 €
182 229 €
266 746 €
262 139 €
270 554 €
Inventory turnover (days)
30
26
66
69
80
52
82
109
114
111
Customer payment term (days)
36
21
24
22
27
21
16
33
26
10
Supplier payment term (days)
44
27
48
50
32
42
56
46
32
46
Positioning of PROSTART in its sector
Comparison with sector Fabrication d'articles de sport
Valuation estimate
Based on 101 transactions of similar company sales
(all years),
the value of PROSTART is estimated at
213 896 €
(range 102 527€ - 387 018€).
The price/revenue ratio is 0.24x
(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 value2025
101 transactions
102k€213k€387k€
213 896 €Range: 102 527€ - 387 018€
Section all-time
Aggregated at NAF section level
Valuation method used
Revenue Multiple
908 355 €
×
0.24x
=213 896 €
Range: 102 527€ - 387 018€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 101 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 (Fabrication d'articles de sport)
Compare PROSTART with other companies in the same sector:
The headquarters of PROSTART is located in SAINTE-SOULLE (17220), in the department Charente-Maritime.
Where to find the tax return of PROSTART ?
The tax return of PROSTART 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 PROSTART operate?
PROSTART operates in the sector Fabrication d'articles de sport (NAF code 32.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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