Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

PHILEAS SOMMELIER : revenue, balance sheet and financial ratios

PHILEAS SOMMELIER is a French company founded 10 years ago, specialized in the sector Edition de logiciels applicatifs. Based in BORDEAUX (33300), this company of category PME shows in 2019 a revenue of 24 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

Financial history - PHILEAS SOMMELIER (SIREN 812087294)
Indicator 2019
Revenue 24 046 €
Net income -322 786 €
EBITDA -396 168 €
Net margin -1342.4%

Revenue and income statement

In 2019, PHILEAS SOMMELIER achieves revenue of 24 k€. After deducting consumption (0 €), gross margin stands at 24 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 -396 k€, representing -1647.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -323 k€ (-1342.4% of revenue), which will impact equity.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

24 046 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

24 046 €

EBITDA (2019) ?
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

-396 168 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-408 985 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-322 786 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1647.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 103%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

102.604%

Financial autonomy (2019) ?
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

35.395%

Cash flow / Revenue (2019) ?
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

-1292.007%

Repayment capacity (2019) ?
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

-1.739

Asset age ratio (2019) ?
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

27.1%

Solvency indicators evolution
PHILEAS SOMMELIER

Sector positioning

Debt ratio
102.6 2019
2019
Q1: 0.0
Med: 4.65
Q3: 39.43
Watch

In 2019, the debt ratio of PHILEAS SOMMELIER (102.60) 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
35.4% 2019
2019
Q1: 14.63%
Med: 41.95%
Q3: 63.84%
Average

In 2019, the financial autonomy of PHILEAS SOMMELIER (35.4%) 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
-1.74 years 2019
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.61 years
Excellent

In 2019, the repayment capacity of PHILEAS SOMMELIER (-1.74) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 56.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

56.62

Interest coverage (2019) ?
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

-1.636

Liquidity indicators evolution
PHILEAS SOMMELIER

Sector positioning

Liquidity ratio
56.62 2019
2019
Q1: 142.57
Med: 249.11
Q3: 421.42
Watch

In 2019, the liquidity ratio of PHILEAS SOMMELIER (56.62) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-1.64x 2019
2019
Q1: 0.0x
Med: 0.0x
Q3: 1.03x
Average

In 2019, the interest coverage of PHILEAS SOMMELIER (-1.6x) 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) and payment terms

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: 118 days. Excellent situation: suppliers finance 114 days of the operating cycle (retail model). WCR is negative (-475 days): operations structurally generate cash.

Operating WCR (2019) ?
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

-31 713 €

Customer credit (2019) ?
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

4 j

Supplier credit (2019) ?
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

118 j

Inventory turnover (2019) ?
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 (2019) ?
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

-475 j

WCR and payment terms evolution
PHILEAS SOMMELIER

Positioning of PHILEAS SOMMELIER in its sector

Comparison with sector Edition de logiciels applicatifs

Valuation estimate

Based on 103 transactions of similar company sales (all years), the value of PHILEAS SOMMELIER is estimated at 5 983 € (range 2 643€ - 13 168€). The price/revenue ratio is 0.25x (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.

Estimated enterprise value 2019
103 transactions
2k€ 5k€ 13k€
5 983 € Range: 2 643€ - 13 168€
NAF 5 all-time

Valuation method used

Revenue Multiple
24 046 € × 0.25x = 5 983 €
Range: 2 643€ - 13 168€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Edition de logiciels applicatifs)

Compare PHILEAS SOMMELIER with other companies in the same sector:

Voir toutes les statistiques du secteur Edition de logiciels applicatifs

Frequently asked questions about PHILEAS SOMMELIER

What is the revenue of PHILEAS SOMMELIER ?

The revenue of PHILEAS SOMMELIER in 2019 is 24 k€.

Is PHILEAS SOMMELIER profitable?

PHILEAS SOMMELIER recorded a net loss in 2019.

Where is the headquarters of PHILEAS SOMMELIER ?

The headquarters of PHILEAS SOMMELIER is located in BORDEAUX (33300), in the department Gironde.

Where to find the tax return of PHILEAS SOMMELIER ?

The tax return of PHILEAS SOMMELIER 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 PHILEAS SOMMELIER operate?

PHILEAS SOMMELIER operates in the sector Edition de logiciels applicatifs (NAF code 58.29C). See the 'Sector positioning' section above to compare the company with its competitors.