PHENIX HOLDING DEVELOPPEMENT : revenue, balance sheet and financial ratios

PHENIX HOLDING DEVELOPPEMENT is a French company founded 32 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-SYMPHORIEN-D'OZON (69360), this company of category PME shows in 2024 a revenue of 659 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

Financial history - PHENIX HOLDING DEVELOPPEMENT (SIREN 391807112)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 658 573 € 509 367 € 450 145 € 301 256 € 150 161 € 249 500 € 240 046 € 146 522 € 551 240 €
Net income 485 033 € 531 010 € 2 064 137 € 199 565 € 85 328 € -241 603 € 68 487 € 227 408 € 143 101 €
EBITDA 141 419 € 75 518 € 53 555 € -171 050 € -388 692 € -259 748 € -217 271 € -338 649 € 95 353 €
Net margin 73.6% 104.2% 458.5% 66.2% 56.8% -96.8% 28.5% 155.2% 26.0%

Revenue and income statement

In 2024, PHENIX HOLDING DEVELOPPEMENT achieves revenue of 659 k€. Revenue is growing positively over 9 years (CAGR: +2.2%). Vs 2023, growth of +29% (509 k€ -> 659 k€). After deducting consumption (0 €), gross margin stands at 659 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 141 k€, representing 21.5% of revenue. Positive scissor effect: EBITDA margin improves by +6.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 485 k€, i.e. 73.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

658 573 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

658 573 €

EBITDA (2024) ?
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

141 419 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

119 603 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

485 033 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.5%

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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 77%. 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 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 57.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

76.505%

Financial autonomy (2024) ?
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

48.525%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

57.636%

Repayment capacity (2024) ?
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

4.066

Asset age ratio (2024) ?
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

33.1%

Solvency indicators evolution
PHENIX HOLDING DEVELOPPEMENT

Sector positioning

Debt ratio
76.5 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +21 pts over 3 years

In 2024, the debt ratio of PHENIX HOLDING DEVELOPPEMENT (76.50) 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
48.52% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average -22 pts over 3 years

In 2024, the financial autonomy of PHENIX HOLDING DEVELOPPEMENT (48.5%) 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
4.07 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average +23 pts over 3 years

In 2024, the repayment capacity of PHENIX HOLDING DEVELOPPEMENT (4.07) 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 364.36. 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 5.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

364.36

Interest coverage (2024) ?
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

5.698

Liquidity indicators evolution
PHENIX HOLDING DEVELOPPEMENT

Sector positioning

Liquidity ratio
364.36 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -38 pts over 3 years

In 2024, the liquidity ratio of PHENIX HOLDING DEVELOPPEMENT (364.36) 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.

Interest coverage
5.7x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of PHENIX HOLDING DEVELOPPEMENT (5.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 81 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The gap of 77 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 825 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2016-2024, WCR increased by +194%, requiring additional financing.

Operating WCR (2024) ?
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

1 509 877 €

Customer credit (2024) ?
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

81 j

Supplier credit (2024) ?
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

4 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

825 j

WCR and payment terms evolution
PHENIX HOLDING DEVELOPPEMENT

Positioning of PHENIX HOLDING DEVELOPPEMENT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of PHENIX HOLDING DEVELOPPEMENT is estimated at 599 891 € (range 220 577€ - 1 452 041€). With an EBITDA of 141 419€, 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.

Estimated enterprise value 2024
54 tx
220k€ 599k€ 1452k€
599 891 € Range: 220 577€ - 1 452 041€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
141 419 € × 4.8x
Estimation 683 881 €
115 764€ - 1 178 527€
Revenue Multiple 30%
658 573 € × 0.59x
Estimation 387 749 €
241 229€ - 460 961€
Net Income Multiple 20%
485 033 € × 1.5x
Estimation 708 130 €
451 633€ - 3 622 450€

Valuation evolution

How is this estimate calculated?

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.

  • 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 sociétés holding)

Compare PHENIX HOLDING DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about PHENIX HOLDING DEVELOPPEMENT

What is the revenue of PHENIX HOLDING DEVELOPPEMENT ?

The revenue of PHENIX HOLDING DEVELOPPEMENT in 2024 is 659 k€.

Is PHENIX HOLDING DEVELOPPEMENT profitable?

Yes, PHENIX HOLDING DEVELOPPEMENT generated a net profit of 485 k€ in 2024.

Where is the headquarters of PHENIX HOLDING DEVELOPPEMENT ?

The headquarters of PHENIX HOLDING DEVELOPPEMENT is located in SAINT-SYMPHORIEN-D'OZON (69360), in the department Rhone.

Where to find the tax return of PHENIX HOLDING DEVELOPPEMENT ?

The tax return of PHENIX HOLDING 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 PHENIX HOLDING DEVELOPPEMENT operate?

PHENIX HOLDING DEVELOPPEMENT 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.