Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
PHIGAIA : revenue, balance sheet and financial ratios
PHIGAIA is a French company
founded 6 years ago,
specialized in the sector Commerce d'alimentation générale.
Based in LA RICHARDAIS (35780),
this company of category PME
shows in 2025 a net income positive of 70 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, PHIGAIA generates positive net income of 70 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
69 676 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 186%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
186.046%
Financial autonomy (2025)
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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
28.596%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
2022
2023
2024
2025
Debt ratio
7167.616
1216.413
577.936
310.642
186.046
Financial autonomy
1.128
6.424
12.319
20.263
28.596
Repayment capacity
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
186.052025
2023
2024
2025
Q1: 1.03
Med: 34.73
Q3: 124.07
Watch
In 2025, the debt ratio of PHIGAIA (186.05) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
28.6%2025
2023
2024
2025
Q1: 8.41%
Med: 31.68%
Q3: 54.26%
Average
In 2025, the financial autonomy of PHIGAIA (28.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 340.79. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
340.793
Liquidity indicators evolution PHIGAIA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2021
2022
2023
2024
2025
Liquidity ratio
210.062
264.934
288.778
332.124
340.793
Interest coverage
None
None
None
None
None
Sector positioning
Liquidity ratio
340.792025
2023
2024
2025
Q1: 114.78
Med: 171.75
Q3: 286.41
Excellent
In 2025, the liquidity ratio of PHIGAIA (340.79) 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.
Positioning of PHIGAIA in its sector
Comparison with sector Commerce d'alimentation générale
Valuation estimate
Based on 270 transactions of similar company sales
in 2025,
the value of PHIGAIA is estimated at
438 821 €
(range 177 391€ - 1 055 696€).
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.
Estimated enterprise value2025
270 transactions
177k€438k€1055k€
438 821 €Range: 177 391€ - 1 055 696€
NAF 5 année 2025
Valuation method used
Net Income Multiple
69 676 €
×
6.3x
=438 821 €
Range: 177 392€ - 1 055 697€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 270 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 (Commerce d'alimentation générale)
Compare PHIGAIA with other companies in the same sector:
The revenue of PHIGAIA is not publicly disclosed (confidential accounts filed with INPI).
Is PHIGAIA profitable?
Yes, PHIGAIA generated a net profit of 70 k€ in 2025.
Where is the headquarters of PHIGAIA ?
The headquarters of PHIGAIA is located in LA RICHARDAIS (35780), in the department Ille-et-Vilaine.
Where to find the tax return of PHIGAIA ?
The tax return of PHIGAIA 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 PHIGAIA operate?
PHIGAIA operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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