PHINC DEVELOPMENT : revenue, balance sheet and financial ratios

PHINC DEVELOPMENT is a French company founded 17 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in EVRY-COURCOURONNES (91000), this company of category PME shows in 2021 a revenue of 3.1 M€. 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 - PHINC DEVELOPMENT (SIREN 508730587)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 3 113 536 € 2 040 730 € 1 754 169 € 2 738 224 € 1 915 501 € 1 261 339 €
Net income 504 851 € 126 365 € 125 054 € 490 916 € 226 646 € 272 684 € 575 282 € 407 072 € 199 874 €
EBITDA N/C N/C N/C 214 812 € 238 642 € 197 348 € 198 666 € 256 602 € 178 035 €
Net margin N/C N/C N/C 15.8% 11.1% 15.5% 21.0% 21.3% 15.8%

Revenue and income statement

In 2024, PHINC DEVELOPMENT generates positive net income of 505 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 200 k€ -> 505 k€.

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

504 851 €

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Chart evolution

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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 19%. 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 71%. 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

18.943%

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

70.989%

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

20.6%

Solvency indicators evolution
PHINC DEVELOPMENT

Sector positioning

Debt ratio
18.94 2024
2022
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Average

In 2024, the debt ratio of PHINC DEVELOPMENT (18.94) 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
70.99% 2024
2022
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Good +19 pts over 3 years

In 2024, the financial autonomy of PHINC DEVELOPMENT (71.0%) 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 590.11. 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

590.105

Liquidity indicators evolution
PHINC DEVELOPMENT

Sector positioning

Liquidity ratio
590.11 2024
2022
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Good +10 pts over 3 years

In 2024, the liquidity ratio of PHINC DEVELOPMENT (590.11) 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.

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
PHINC DEVELOPMENT

Positioning of PHINC DEVELOPMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of PHINC DEVELOPMENT is estimated at 3 496 349 € (range 1 320 145€ - 8 752 352€). 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
69 tx
1320k€ 3496k€ 8752k€
3 496 349 € Range: 1 320 145€ - 8 752 352€
NAF 5 année 2024

Valuation method used

Net Income Multiple
504 851 € × 6.9x = 3 496 349 €
Range: 1 320 145€ - 8 752 353€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare PHINC DEVELOPMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about PHINC DEVELOPMENT

What is the revenue of PHINC DEVELOPMENT ?

The revenue of PHINC DEVELOPMENT in 2021 is 3.1 M€.

Is PHINC DEVELOPMENT profitable?

Yes, PHINC DEVELOPMENT generated a net profit of 505 k€ in 2024.

Where is the headquarters of PHINC DEVELOPMENT ?

The headquarters of PHINC DEVELOPMENT is located in EVRY-COURCOURONNES (91000), in the department Essonne.

Where to find the tax return of PHINC DEVELOPMENT ?

The tax return of PHINC DEVELOPMENT 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 PHINC DEVELOPMENT operate?

PHINC DEVELOPMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.