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PFH DEVELOPPEMENT : revenue, balance sheet and financial ratios

PFH DEVELOPPEMENT is a French company founded 5 years ago, specialized in the sector Activités des sièges sociaux. Based in LE LONZAC (19470), this company of category PME shows in 2023 a net income positive of 40 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PFH DEVELOPPEMENT (SIREN 893670513)
Indicator 2023 2022 2021
Revenue N/C N/C N/C
Net income 40 165 € 37 210 € 36 936 €
EBITDA -11 334 € -20 034 € -14 215 €
Net margin N/C N/C N/C

Revenue and income statement

In 2023, PFH DEVELOPPEMENT generates positive net income of 40 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2023: 37 k€ -> 40 k€.

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

-11 334 €

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

-11 334 €

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

40 165 €

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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 101%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards.

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

101.349%

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

49.471%

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

5.912

Solvency indicators evolution
PFH DEVELOPPEMENT

Sector positioning

Debt ratio
101.35 2023
2021
2022
2023
Q1: 0.15
Med: 18.76
Q3: 101.78
Average

In 2023, the debt ratio of PFH DEVELOPPEMENT (101.35) 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
49.47% 2023
2021
2022
2023
Q1: 13.73%
Med: 51.34%
Q3: 84.16%
Average +15 pts over 3 years

In 2023, the financial autonomy of PFH DEVELOPPEMENT (49.5%) 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
5.91 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.21 years
Q3: 3.84 years
Average

In 2023, the repayment capacity of PFH DEVELOPPEMENT (5.91) 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 1276.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

1276.661

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

-22.075

Liquidity indicators evolution
PFH DEVELOPPEMENT

Sector positioning

Liquidity ratio
1276.66 2023
2021
2022
2023
Q1: 110.37
Med: 414.43
Q3: 1923.21
Good

In 2023, the liquidity ratio of PFH DEVELOPPEMENT (1276.66) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-22.07x 2023
2021
2022
2023
Q1: -38.39x
Med: 0.0x
Q3: 2.72x
Average

In 2023, the interest coverage of PFH DEVELOPPEMENT (-22.1x) 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: 48 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model).

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

0 €

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

48 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

0 j

WCR and payment terms evolution
PFH DEVELOPPEMENT

Positioning of PFH DEVELOPPEMENT in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 89 transactions of similar company sales in 2023, the value of PFH DEVELOPPEMENT is estimated at 270 497 € (range 128 861€ - 623 666€). 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 2023
89 tx
128k€ 270k€ 623k€
270 497 € Range: 128 861€ - 623 666€
NAF 5 année 2023

Valuation method used

Net Income Multiple
40 165 € × 6.7x = 270 497 €
Range: 128 862€ - 623 666€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 89 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 (Activités des sièges sociaux)

Compare PFH DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about PFH DEVELOPPEMENT

What is the revenue of PFH DEVELOPPEMENT ?

The revenue of PFH DEVELOPPEMENT is not publicly disclosed (confidential accounts filed with INPI).

Is PFH DEVELOPPEMENT profitable?

Yes, PFH DEVELOPPEMENT generated a net profit of 40 k€ in 2023.

Where is the headquarters of PFH DEVELOPPEMENT ?

The headquarters of PFH DEVELOPPEMENT is located in LE LONZAC (19470), in the department Correze.

Where to find the tax return of PFH DEVELOPPEMENT ?

The tax return of PFH DEVELOPPEMENT 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 PFH DEVELOPPEMENT operate?

PFH DEVELOPPEMENT operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.