PHILO : revenue, balance sheet and financial ratios

PHILO is a French company founded 19 years ago, specialized in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé. Based in MONTPON-MENESTEROL (24700), this company of category PME shows in 2022 a revenue of 770 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 - PHILO (SIREN 494586308)
Indicator 2023 2022 2021 2019 2018
Revenue N/C 769 710 € N/C N/C 693 673 €
Net income 0 € 70 330 € 0 € 0 € 40 497 €
EBITDA N/C 76 445 € N/C N/C 50 515 €
Net margin N/C 9.1% N/C N/C 5.8%

Revenue and income statement

In 2023, PHILO records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2018-2022: 40 k€ -> 0 €.

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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 16%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

15.802%

Financial autonomy (2023) ?
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

10.311%

Asset age ratio (2023) ?
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

18.5%

Solvency indicators evolution
PHILO

Sector positioning

Debt ratio
15.8 2023
2021
2022
2023
Q1: 0.0
Med: 12.61
Q3: 71.4
Average

In 2023, the debt ratio of PHILO (15.80) 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
10.31% 2023
2021
2022
2023
Q1: 3.3%
Med: 26.09%
Q3: 52.18%
Average

In 2023, the financial autonomy of PHILO (10.3%) 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
0.71 years 2022
2022
Q1: -0.0 years
Med: 0.0 years
Q3: 2.21 years
Average

In 2022, the repayment capacity of PHILO (0.71) 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 240.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

240.534

Liquidity indicators evolution
PHILO

Sector positioning

Liquidity ratio
240.53 2023
2021
2022
2023
Q1: 101.39
Med: 172.17
Q3: 310.87
Good

In 2023, the liquidity ratio of PHILO (240.53) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.6x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.12x
Good

In 2022, the interest coverage of PHILO (0.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 485 days. Excellent situation: suppliers finance 478 days of the operating cycle (retail model).

Operating WCR (2023) ?
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 (2023) ?
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

7 j

Supplier credit (2023) ?
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

485 j

Inventory turnover (2023) ?
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
PHILO

Positioning of PHILO in its sector

Comparison with sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Similar companies (Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé)

Compare PHILO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé

Frequently asked questions about PHILO

What is the revenue of PHILO ?

The revenue of PHILO in 2022 is 770 k€.

Is PHILO profitable?

Yes, PHILO generated a net profit of 70 k€ in 2022.

Where is the headquarters of PHILO ?

The headquarters of PHILO is located in MONTPON-MENESTEROL (24700), in the department Dordogne.

Where to find the tax return of PHILO ?

The tax return of PHILO 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 PHILO operate?

PHILO operates in the sector Commerce de détail de parfumerie et de produits de beauté en magasin spécialisé (NAF code 47.75Z). See the 'Sector positioning' section above to compare the company with its competitors.