PHILIBERT ET ASSOCIES : revenue, balance sheet and financial ratios

PHILIBERT ET ASSOCIES is a French company founded 35 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in LA ROCHE-BLANCHE (63670), this company of category PME shows in 2017 a revenue of 8.8 M€. 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 - PHILIBERT ET ASSOCIES (SIREN 379779556)
Indicator 2024 2023 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 8 833 017 € 7 626 116 €
Net income 1 268 744 € 595 998 € 5 892 586 € 173 517 € 195 796 € 171 033 €
EBITDA N/C N/C N/C N/C 1 982 706 € 1 522 659 €
Net margin N/C N/C N/C N/C 2.2% 2.2%

Revenue and income statement

In 2024, PHILIBERT ET ASSOCIES generates positive net income of 1.3 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 171 k€ -> 1.3 M€.

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

1 268 744 €

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 57%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

57.077%

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

44.977%

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

30.2%

Solvency indicators evolution
PHILIBERT ET ASSOCIES

Sector positioning

Debt ratio
57.08 2024
2019
2023
2024
Q1: 0.0
Med: 10.53
Q3: 77.16
Average +15 pts over 3 years

In 2024, the debt ratio of PHILIBERT ET ASSOCIES (57.08) 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
44.98% 2024
2019
2023
2024
Q1: 0.0%
Med: 16.96%
Q3: 49.78%
Good

In 2024, the financial autonomy of PHILIBERT ET ASSOCIES (45.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1736.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

1736.883

Liquidity indicators evolution
PHILIBERT ET ASSOCIES

Sector positioning

Liquidity ratio
1736.88 2024
2019
2023
2024
Q1: 88.63
Med: 182.89
Q3: 416.75
Excellent

In 2024, the liquidity ratio of PHILIBERT ET ASSOCIES (1736.88) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
PHILIBERT ET ASSOCIES

Positioning of PHILIBERT ET ASSOCIES in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 8 658 092€ to 26 615 995€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
8658k€ 17722k€ 26615k€
17 722 717 € Range: 8 658 092€ - 26 615 995€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare PHILIBERT ET ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about PHILIBERT ET ASSOCIES

What is the revenue of PHILIBERT ET ASSOCIES ?

The revenue of PHILIBERT ET ASSOCIES in 2017 is 8.8 M€.

Is PHILIBERT ET ASSOCIES profitable?

Yes, PHILIBERT ET ASSOCIES generated a net profit of 1.3 M€ in 2024.

Where is the headquarters of PHILIBERT ET ASSOCIES ?

The headquarters of PHILIBERT ET ASSOCIES is located in LA ROCHE-BLANCHE (63670), in the department Puy-de-Dome.

Where to find the tax return of PHILIBERT ET ASSOCIES ?

The tax return of PHILIBERT ET ASSOCIES 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 PHILIBERT ET ASSOCIES operate?

PHILIBERT ET ASSOCIES operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.