PHILIP FRERES FINANCIERE : revenue, balance sheet and financial ratios

PHILIP FRERES FINANCIERE is a French company founded 15 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-MATHIEU-DE-TREVIERS (34270), this company of category PME shows in 2024 a revenue of 1.7 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 - PHILIP FRERES FINANCIERE (SIREN 528168057)
Indicator 2024 2023 2022 2021 2020
Revenue 1 656 756 € 1 383 052 € N/C N/C N/C
Net income 321 457 € 288 802 € 326 488 € 36 882 € 20 110 €
EBITDA 20 280 € -174 287 € N/C N/C N/C
Net margin 19.4% 20.9% N/C N/C N/C

Revenue and income statement

In 2024, PHILIP FRERES FINANCIERE achieves revenue of 1.7 M€. Over the period 2023-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +19.8%. Vs 2023, growth of +20% (1.4 M€ -> 1.7 M€). After deducting consumption (0 €), gross margin stands at 1.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 1.2% of revenue. Positive scissor effect: EBITDA margin improves by +13.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 321 k€, i.e. 19.4% 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

1 656 756 €

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

1 656 756 €

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

20 280 €

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

51 963 €

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

321 457 €

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

1.2%

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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 29%. 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 66%. 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 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 17.7% 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

28.521%

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

65.528%

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

17.695%

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

3.44

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

30.9%

Solvency indicators evolution
PHILIP FRERES FINANCIERE

Sector positioning

Debt ratio
28.52 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +29 pts over 3 years

In 2024, the debt ratio of PHILIP FRERES FINANCIERE (28.52) 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
65.53% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good -20 pts over 3 years

In 2024, the financial autonomy of PHILIP FRERES FINANCIERE (65.5%) 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.

Repayment capacity
3.44 years 2024
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of PHILIP FRERES FINANCIERE (3.44) 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 271.24. 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 35.5x. 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

271.242

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

35.503

Liquidity indicators evolution
PHILIP FRERES FINANCIERE

Sector positioning

Liquidity ratio
271.24 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average

In 2024, the liquidity ratio of PHILIP FRERES FINANCIERE (271.24) 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
35.5x 2024
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent +25 pts over 2 years

In 2024, the interest coverage of PHILIP FRERES FINANCIERE (35.5x) 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: 123 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The gap of 94 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-20 days): operations structurally generate cash.

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

-89 829 €

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

123 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

29 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

-20 j

WCR and payment terms evolution
PHILIP FRERES FINANCIERE

Positioning of PHILIP FRERES FINANCIERE 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 PHILIP FRERES FINANCIERE is estimated at 435 533 € (range 250 220€ - 912 548€). With an EBITDA of 20 280€, 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
250k€ 435k€ 912k€
435 533 € Range: 250 220€ - 912 548€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
20 280 € × 4.8x
Estimation 98 071 €
16 601€ - 169 005€
Revenue Multiple 30%
1 656 756 € × 0.59x
Estimation 975 451 €
606 854€ - 1 159 627€
Net Income Multiple 20%
321 457 € × 1.5x
Estimation 469 315 €
299 321€ - 2 400 789€

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 PHILIP FRERES FINANCIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about PHILIP FRERES FINANCIERE

What is the revenue of PHILIP FRERES FINANCIERE ?

The revenue of PHILIP FRERES FINANCIERE in 2024 is 1.7 M€.

Is PHILIP FRERES FINANCIERE profitable?

Yes, PHILIP FRERES FINANCIERE generated a net profit of 321 k€ in 2024.

Where is the headquarters of PHILIP FRERES FINANCIERE ?

The headquarters of PHILIP FRERES FINANCIERE is located in SAINT-MATHIEU-DE-TREVIERS (34270), in the department Herault.

Where to find the tax return of PHILIP FRERES FINANCIERE ?

The tax return of PHILIP FRERES FINANCIERE 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 PHILIP FRERES FINANCIERE operate?

PHILIP FRERES FINANCIERE 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.