SIREN : 392117347
P H SPORT is a French company founded 33 years ago, specialized in the sector Construction de véhicules automobiles. Based in LANGRES (52200), this company of category PME shows in 2024 a revenue of 6.2 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
| Indicator | 2024 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 6 215 610 € | 8 292 727 € | 7 396 192 € | 6 392 544 € | 9 019 795 € | 7 483 352 € | 7 176 576 € | 9 734 750 € |
| Net income | 180 539 € | 89 757 € | 103 168 € | -420 152 € | 70 900 € | 54 370 € | 210 114 € | 333 099 € |
| EBITDA | 339 742 € | -730 245 € | 57 057 € | -291 538 € | 233 430 € | 357 854 € | 745 164 € | 772 381 € |
| Net margin | 2.9% | 1.1% | 1.4% | -6.6% | 0.8% | 0.7% | 2.9% | 3.4% |
In 2024, P H SPORT achieves revenue of 6.2 M€. Revenue is declining over the period 2016-2024 (CAGR: -5.5%). Significant drop of -25% vs 2022. After deducting consumption (2.8 M€), gross margin stands at 3.5 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 340 k€, representing 5.5% of revenue. Positive scissor effect: EBITDA margin improves by +14.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 181 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.
6 215 610 €
3 463 424 €
339 742 €
143 432 €
180 539 €
5.5%
The debt ratio (= Financial debt / Equity x 100) stands at 110%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
110.387%
37.598%
5.739%
7.165
8.3%
In 2024, the debt ratio of P H SPORT (110.39) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of P H SPORT (37.6%) 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.
In 2024, the repayment capacity of P H SPORT (7.17) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 343.04. 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 40.4x. Operating income very largely covers interest expenses: high safety margin.
343.036
40.38
In 2024, the liquidity ratio of P H SPORT (343.04) 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.
In 2024, the interest coverage of P H SPORT (40.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 399 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 428 days of revenue, i.e. 7.4 M€ to permanently finance. Over 2016-2024, WCR increased by +45%, requiring additional financing.
7 394 214 €
62 j
72 j
399 j
428 j
Based on 61 transactions of similar company sales
(all years),
the value of P H SPORT is estimated at
779 667 €
(range 469 541€ - 2 269 950€).
With an EBITDA of 339 742€, the sector multiple of 1.1x is applied.
The price/revenue ratio is 0.30x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 61 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare P H SPORT with other companies in the same sector:
Voir toutes les statistiques du secteur Construction de véhicules automobiles
The revenue of P H SPORT in 2024 is 6.2 M€.
Yes, P H SPORT generated a net profit of 181 k€ in 2024.
The headquarters of P H SPORT is located in LANGRES (52200), in the department Haute-Marne.
The tax return of P H SPORT 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).
P H SPORT operates in the sector Construction de véhicules automobiles (NAF code 29.10Z). See the 'Sector positioning' section above to compare the company with its competitors.