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PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN : revenue, balance sheet and financial ratios

PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN is a French company founded 24 years ago, specialized in the sector Ingénierie, études techniques. Based in PARIS (75002), this company of category PME shows in 2015 a revenue of 656 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN (SIREN 439733346)
Indicator 2019 2015
Revenue N/C 655 539 €
Net income 168 806 € 32 747 €
EBITDA N/C 81 722 €
Net margin N/C 5.0%

Revenue and income statement

In 2019, PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN generates positive net income of 169 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2019: 33 k€ -> 169 k€.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

168 806 €

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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 7%. 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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.016%

Financial autonomy (2019) ?
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

67.017%

Asset age ratio (2019) ?
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

40.0%

Solvency indicators evolution
PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN

Sector positioning

Debt ratio
7.02 2019
2015
2019
Q1: 0.01
Med: 7.17
Q3: 44.6
Good

In 2019, the debt ratio of PH.A ASSOCIES CONCEPT.LUM... (7.02) 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
67.02% 2019
2015
2019
Q1: 10.73%
Med: 37.56%
Q3: 60.85%
Excellent

In 2019, the financial autonomy of PH.A ASSOCIES CONCEPT.LUM... (67.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.19 years 2015
2015
Q1: 0.0 years
Med: 0.0 years
Q3: 0.46 years
Average

In 2015, the repayment capacity of PH.A ASSOCIES CONCEPT.LUM... (0.19) 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 329.79. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

329.791

Liquidity indicators evolution
PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN

Sector positioning

Liquidity ratio
329.79 2019
2015
2019
Q1: 141.18
Med: 217.65
Q3: 375.26
Good

In 2019, the liquidity ratio of PH.A ASSOCIES CONCEPT.LUM... (329.79) 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
0.16x 2015
2015
Q1: 0.0x
Med: 0.0x
Q3: 0.75x
Good

In 2015, the interest coverage of PH.A ASSOCIES CONCEPT.LUM... (0.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2019) ?
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 (2019) ?
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 (2019) ?
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

0 j

Inventory turnover (2019) ?
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
PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN

Positioning of PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (36 transactions). This range of 79 277€ to 691 435€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
79k€ 239k€ 691k€
239 405 € Range: 79 277€ - 691 435€
NAF 5 année 2019

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 36 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 (Ingénierie, études techniques)

Compare PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN

What is the revenue of PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN ?

The revenue of PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN in 2015 is 656 k€.

Is PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN profitable?

Yes, PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN generated a net profit of 169 k€ in 2019.

Where is the headquarters of PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN ?

The headquarters of PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN is located in PARIS (75002), in the department Paris.

Where to find the tax return of PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN ?

The tax return of PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN 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 PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN operate?

PH.A ASSOCIES CONCEPT.LUMIERE ET DESIGN operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.