SIREN : 815377742
PHJ DEVELOPPEMENT is a French company founded 10 years ago, specialized in the sector Activités des sociétés holding. Based in VALENCE (26000), this company of category PME shows in 2024 a revenue of 416 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 416 469 € | 397 399 € | 387 444 € | 404 552 € | 395 618 € | 384 313 € | 310 654 € | 280 596 € | 161 565 € |
| Net income | 102 599 € | 90 680 € | 71 586 € | 72 912 € | 74 078 € | 71 397 € | 71 795 € | 51 101 € | 641 € |
| EBITDA | 33 275 € | 24 464 € | 28 385 € | 30 528 € | 29 440 € | 27 928 € | 28 973 € | 25 760 € | 224 € |
| Net margin | 24.6% | 22.8% | 18.5% | 18.0% | 18.7% | 18.6% | 23.1% | 18.2% | 0.4% |
In 2024, PHJ DEVELOPPEMENT achieves revenue of 416 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.6%. Vs 2023: +5%. After deducting consumption (0 €), gross margin stands at 416 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 33 k€, representing 8.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 103 k€, i.e. 24.6% of revenue. This profit can be retained or distributed to shareholders.
416 469 €
416 469 €
33 275 €
37 861 €
102 599 €
8.0%
The debt ratio (= Financial debt / Equity x 100) stands at 27%. 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 64%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
27.396%
64.431%
23.531%
0.803
In 2024, the debt ratio of PHJ DEVELOPPEMENT (27.40) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of PHJ DEVELOPPEMENT (64.4%) 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.
In 2024, the repayment capacity of PHJ DEVELOPPEMENT (0.80) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 145.38. 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 15.8x. Operating income very largely covers interest expenses: high safety margin.
145.381
15.79
In 2024, the liquidity ratio of PHJ DEVELOPPEMENT (145.38) 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.
In 2024, the interest coverage of PHJ DEVELOPPEMENT (15.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 1 days. WCR is negative (-40 days): operations structurally generate cash. Notable WCR improvement over the period (-1547%), freeing up cash.
-46 395 €
16 j
17 j
0 j
-40 j
Based on 54 transactions of similar company sales
in 2024,
the value of PHJ DEVELOPPEMENT is estimated at
183 976 €
(range 78 490€ - 379 352€).
With an EBITDA of 33 275€, 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.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare PHJ DEVELOPPEMENT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of PHJ DEVELOPPEMENT in 2024 is 416 k€.
Yes, PHJ DEVELOPPEMENT generated a net profit of 103 k€ in 2024.
The headquarters of PHJ DEVELOPPEMENT is located in VALENCE (26000), in the department Drome.
The tax return of PHJ DEVELOPPEMENT 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).
PHJ DEVELOPPEMENT 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.