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PARTHENON PATRIMOINE FINANCE : revenue, balance sheet and financial ratios

PARTHENON PATRIMOINE FINANCE is a French company now closed founded 15 years ago, formerly specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in MARSEILLE (13009), this company of category PME shows in 2014 a revenue of 116 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 - PARTHENON PATRIMOINE FINANCE (SIREN 529576407)
Indicator 2014
Revenue 116 475 €
Net income 11 889 €
EBITDA 19 367 €
Net margin 10.2%

Revenue and income statement

In 2014, PARTHENON PATRIMOINE FINANCE achieves revenue of 116 k€. After deducting consumption (6 k€), gross margin stands at 111 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 16.6% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 10.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2014) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

116 475 €

Gross margin (2014) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

110 965 €

EBITDA (2014) ?
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

19 367 €

EBIT (2014) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 595 €

Net income (2014) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 889 €

EBITDA margin (2014) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.6%

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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 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Cash flow represents 15.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2014) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

77.933%

Financial autonomy (2014) ?
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

26.203%

Cash flow / Revenue (2014) ?
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

15.166%

Repayment capacity (2014) ?
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

Asset age ratio (2014) ?
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

53.7%

Solvency indicators evolution
PARTHENON PATRIMOINE FINANCE

Sector positioning

Debt ratio
77.93 2014
2014
Q1: 0.0
Med: 1.02
Q3: 36.1
Average

In 2014, the debt ratio of PARTHENON PATRIMOINE FINANCE (77.93) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
26.2% 2014
2014
Q1: 0.65%
Med: 25.9%
Q3: 61.72%
Good

In 2014, the financial autonomy of PARTHENON PATRIMOINE FINANCE (26.2%) 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
0.0 years 2014
2014
Q1: 0.0 years
Med: 0.0 years
Q3: 0.22 years
Excellent

In 2014, the repayment capacity of PARTHENON PATRIMOINE FINANCE (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 83.84. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2014) ?
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

83.845

Interest coverage (2014) ?
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
PARTHENON PATRIMOINE FINANCE

Sector positioning

Liquidity ratio
83.84 2014
2014
Q1: 104.2
Med: 180.35
Q3: 426.04
Watch

In 2014, the liquidity ratio of PARTHENON PATRIMOINE FINANCE (83.84) 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
0.0x 2014
2014
Q1: 0.0x
Med: 0.0x
Q3: 0.0x
Average

In 2014, the interest coverage of PARTHENON PATRIMOINE FINANCE (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). WCR is negative (-179 days): operations structurally generate cash.

Operating WCR (2014) ?
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

-57 981 €

Customer credit (2014) ?
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 (2014) ?
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

50 j

Inventory turnover (2014) ?
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

0 j

WCR in days of revenue (2014) ?
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

-179 j

WCR and payment terms evolution
PARTHENON PATRIMOINE FINANCE

Positioning of PARTHENON PATRIMOINE FINANCE in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 580 transactions of similar company sales (all years), the value of PARTHENON PATRIMOINE FINANCE is estimated at 67 569 € (range 28 187€ - 127 911€). With an EBITDA of 19 367€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.45x (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 2014
580 transactions
28k€ 67k€ 127k€
67 569 € Range: 28 187€ - 127 911€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
19 367 € × 4.1x
Estimation 79 569 €
33 065€ - 146 391€
Revenue Multiple 30%
116 475 € × 0.45x
Estimation 52 442 €
24 229€ - 89 070€
Net Income Multiple 20%
11 889 € × 5.1x
Estimation 60 264 €
21 930€ - 139 975€
How is this estimate calculated?

This estimate is based on the analysis of 580 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 (Conseil pour les affaires et autres conseils de gestion)

Compare PARTHENON PATRIMOINE FINANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about PARTHENON PATRIMOINE FINANCE

What is the revenue of PARTHENON PATRIMOINE FINANCE ?

The revenue of PARTHENON PATRIMOINE FINANCE in 2014 is 116 k€.

Is PARTHENON PATRIMOINE FINANCE profitable?

Yes, PARTHENON PATRIMOINE FINANCE generated a net profit of 12 k€ in 2014.

Where is the headquarters of PARTHENON PATRIMOINE FINANCE ?

The headquarters of PARTHENON PATRIMOINE FINANCE is located in MARSEILLE (13009), in the department Bouches-du-Rhone.

Where to find the tax return of PARTHENON PATRIMOINE FINANCE ?

The tax return of PARTHENON PATRIMOINE FINANCE 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 PARTHENON PATRIMOINE FINANCE operate?

PARTHENON PATRIMOINE FINANCE operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.