SIREN : 350062436
PHL SA is a French company founded 37 years ago, specialized in the sector Commerce d'autres véhicules automobiles. Based in LE MESNIL-ESNARD (76240), this company of category PME shows in 2025 a revenue of 33.8 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 33 819 157 € | 34 740 017 € | 34 098 320 € | 31 698 823 € | 28 125 752 € | 27 658 866 € | 28 818 694 € | 28 179 250 € | 26 083 784 € |
| Net income | 497 588 € | 1 732 438 € | 1 650 095 € | 1 890 440 € | 971 216 € | 854 036 € | 635 803 € | 328 872 € | 381 094 € |
| EBITDA | 563 810 € | 1 538 884 € | 1 933 626 € | 2 174 767 € | 1 180 889 € | 954 295 € | 740 735 € | 760 808 € | 558 805 € |
| Net margin | 1.5% | 5.0% | 4.8% | 6.0% | 3.5% | 3.1% | 2.2% | 1.2% | 1.5% |
In 2025, PHL SA achieves revenue of 33.8 M€. Revenue is growing positively over 9 years (CAGR: +2.9%). Slight decline of -3% vs 2024. After deducting consumption (27.9 M€), gross margin stands at 5.9 M€, i.e. a rate of 18%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 564 k€, representing 1.7% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -63%, reducing margin by 2.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 498 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.
33 819 157 €
5 928 901 €
563 810 €
734 762 €
497 588 €
1.7%
The debt ratio (= Financial debt / Equity x 100) stands at 25%. 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 52%. 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 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
25.348%
52.213%
1.346%
4.839
37.5%
In 2025, the debt ratio of PHL SA (25.35) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of PHL SA (52.2%) 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 2025, the repayment capacity of PHL SA (4.84) 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 178.23. 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 23.0x. Operating income very largely covers interest expenses: high safety margin.
178.231
23.026
In 2025, the liquidity ratio of PHL SA (178.23) 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 2025, the interest coverage of PHL SA (23.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Inventory turnover is 105 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 130 days of revenue, i.e. 12.2 M€ to permanently finance. Over 2016-2025, WCR increased by +87%, requiring additional financing.
12 245 240 €
17 j
66 j
105 j
130 j
Based on 56 transactions of similar company sales
(all years),
the value of PHL SA is estimated at
1 577 219 €
(range 985 230€ - 5 767 396€).
With an EBITDA of 563 810€, the sector multiple of 0.8x is applied.
The price/revenue ratio is 0.13x
(conservative valuation).
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 56 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 PHL SA with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce d'autres véhicules automobiles
The revenue of PHL SA in 2025 is 33.8 M€.
Yes, PHL SA generated a net profit of 498 k€ in 2025.
The headquarters of PHL SA is located in LE MESNIL-ESNARD (76240), in the department Seine-Maritime.
The tax return of PHL SA 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).
PHL SA operates in the sector Commerce d'autres véhicules automobiles (NAF code 45.19Z). See the 'Sector positioning' section above to compare the company with its competitors.