SIREN : 817905086
PHAS INVESTS is a French company founded 10 years ago, specialized in the sector Activités des sociétés holding. Based in CHANGE (72560), this company of category PME shows in 2024 a revenue of 223 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 | 223 430 € | 204 800 € | 221 282 € | 243 924 € | 235 721 € | 268 514 € | 267 487 € | 237 250 € | 152 436 € |
| Net income | 47 364 € | 378 022 € | 239 283 € | 362 859 € | 241 202 € | -34 302 € | -306 165 € | 155 017 € | 171 701 € |
| EBITDA | -67 084 € | -82 966 € | -31 791 € | -12 635 € | -10 462 € | -6 992 € | -5 370 € | 6 037 € | 56 103 € |
| Net margin | 21.2% | 184.6% | 108.1% | 148.8% | 102.3% | -12.8% | -114.5% | 65.3% | 112.6% |
In 2024, PHAS INVESTS achieves revenue of 223 k€. Revenue is growing positively over 9 years (CAGR: +4.9%). Vs 2023: +9%. After deducting consumption (0 €), gross margin stands at 223 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 -67 k€, representing -30.0% of revenue. Positive scissor effect: EBITDA margin improves by +10.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 21.2% of revenue. This profit can be retained or distributed to shareholders.
223 430 €
223 430 €
-67 084 €
-13 131 €
47 364 €
-30.0%
The debt ratio (= Financial debt / Equity x 100) stands at 21%. 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 71%. 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 6.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 26.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
21.458%
71.049%
26.621%
6.656
In 2024, the debt ratio of PHAS INVESTS (21.46) 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 PHAS INVESTS (71.0%) 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 2024, the repayment capacity of PHAS INVESTS (6.66) 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 211.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
211.175
-434.117
In 2024, the liquidity ratio of PHAS INVESTS (211.18) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of PHAS INVESTS (-434.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 254 days. Excellent situation: suppliers finance 250 days of the operating cycle (retail model). Overall, WCR represents 275 days of revenue, i.e. 171 k€ to permanently finance. Over 2016-2024, WCR increased by +221%, requiring additional financing.
170 957 €
4 j
254 j
0 j
275 j
Based on 54 transactions of similar company sales
in 2024,
the value of PHAS INVESTS is estimated at
106 589 €
(range 66 745€ - 235 326€).
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.
Ajustez les pondérations selon votre analyse
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 PHAS INVESTS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of PHAS INVESTS in 2024 is 223 k€.
Yes, PHAS INVESTS generated a net profit of 47 k€ in 2024.
The headquarters of PHAS INVESTS is located in CHANGE (72560), in the department Sarthe.
The tax return of PHAS INVESTS 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).
PHAS INVESTS 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.