SIREN : 404294696
PHAM DESIGN SERVICES is a French company founded 30 years ago, specialized in the sector Commerces de détail d'optique. Based in PARIS (75020), this company of category PME shows in 2023 a revenue of 772 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
| Indicator | 2023 | 2022 | 2021 | 2019 | 2018 | 2017 | 2015 | 2014 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 771 991 € | 749 286 € | 643 744 € | 783 242 € | 640 721 € | 716 836 € | 1 003 333 € | 1 097 064 € |
| Net income | 43 032 € | 22 158 € | 743 € | 43 453 € | 36 281 € | 11 966 € | 10 092 € | 49 794 € |
| EBITDA | 56 787 € | 31 841 € | 24 083 € | 67 333 € | 54 268 € | 28 539 € | 10 186 € | 80 006 € |
| Net margin | 5.6% | 3.0% | 0.1% | 5.5% | 5.7% | 1.7% | 1.0% | 4.5% |
In 2023, PHAM DESIGN SERVICES achieves revenue of 772 k€. Activity remains stable over the period (CAGR: -3.8%). Vs 2022: +3%. After deducting consumption (304 k€), gross margin stands at 468 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 57 k€, representing 7.4% of revenue. Positive scissor effect: EBITDA margin improves by +3.1 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 43 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.
771 991 €
468 295 €
56 787 €
49 487 €
43 032 €
7.4%
The debt ratio (= Financial debt / Equity x 100) stands at 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. 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 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
37.524%
61.994%
6.718%
2.033
14.6%
In 2023, the debt ratio of PHAM DESIGN SERVICES (37.52) 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 2023, the financial autonomy of PHAM DESIGN SERVICES (62.0%) 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 2023, the repayment capacity of PHAM DESIGN SERVICES (2.03) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 521.98. 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 6.2x. Operating income very largely covers interest expenses: high safety margin.
521.982
6.174
In 2023, the liquidity ratio of PHAM DESIGN SERVICES (521.98) 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 2023, the interest coverage of PHAM DESIGN SERVICES (6.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 63 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 66 days of revenue, i.e. 142 k€ to permanently finance.
141 969 €
0 j
26 j
63 j
66 j
Based on 100 transactions of similar company sales in 2023, the value of PHAM DESIGN SERVICES is estimated at 241 930 € (range 123 405€ - 501 886€). With an EBITDA of 56 787€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (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.
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This estimate is based on the analysis of 100 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 PHAM DESIGN SERVICES with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of PHAM DESIGN SERVICES in 2023 is 772 k€.
Yes, PHAM DESIGN SERVICES generated a net profit of 43 k€ in 2023.
The headquarters of PHAM DESIGN SERVICES is located in PARIS (75020), in the department Paris.
The tax return of PHAM DESIGN SERVICES 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).
PHAM DESIGN SERVICES operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.