SIREN : 501338933
PHARO is a French company founded 18 years ago, specialized in the sector Activités des sociétés holding. Based in MONTLUCON (03100), this company of category PME shows in 2024 a revenue of 368 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 367 541 € | 413 782 € | 364 107 € | 317 588 € | 377 091 € | 415 860 € | 436 023 € | 416 001 € | 375 157 € |
| Net income | 74 466 € | 134 538 € | 2 699 € | 84 068 € | 36 077 € | 110 699 € | 24 938 € | 47 225 € | 76 531 € |
| EBITDA | 21 830 € | 90 394 € | 28 456 € | 70 696 € | 62 669 € | 46 309 € | 77 746 € | 57 230 € | -7 947 € |
| Net margin | 20.3% | 32.5% | 0.7% | 26.5% | 9.6% | 26.6% | 5.7% | 11.4% | 20.4% |
In 2024, PHARO achieves revenue of 368 k€. Activity remains stable over the period (CAGR: -0.3%). Significant drop of -11% vs 2023. After deducting consumption (0 €), gross margin stands at 368 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 5.9% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -76%, reducing margin by 15.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 74 k€, i.e. 20.3% of revenue. This profit can be retained or distributed to shareholders.
367 541 €
367 541 €
21 830 €
9 294 €
74 466 €
5.9%
The debt ratio (= Financial debt / Equity x 100) stands at 20%. 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 82%. 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 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
19.751%
81.87%
23.591%
2.595
57.6%
In 2024, the debt ratio of PHARO (19.75) 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 PHARO (81.9%) 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 PHARO (2.60) 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 1571.30. 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 16.0x. Operating income very largely covers interest expenses: high safety margin.
1571.3
15.955
In 2024, the liquidity ratio of PHARO (1571.30) 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.
In 2024, the interest coverage of PHARO (16.0x) 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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Overall, WCR represents 206 days of revenue, i.e. 211 k€ to permanently finance. Over 2016-2024, WCR increased by +716%, requiring additional financing.
210 579 €
28 j
71 j
0 j
206 j
Based on 54 transactions of similar company sales
in 2024,
the value of PHARO is estimated at
139 446 €
(range 63 190€ - 279 367€).
With an EBITDA of 21 830€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(in line with sector norms).
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.
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This estimate is based on the analysis of 54 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 PHARO with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of PHARO in 2024 is 368 k€.
Yes, PHARO generated a net profit of 74 k€ in 2024.
The headquarters of PHARO is located in MONTLUCON (03100), in the department Allier.
The tax return of PHARO 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).
PHARO operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.