PHM INVEST : revenue, balance sheet and financial ratios

PHM INVEST is a French company founded 15 years ago, specialized in the sector Promotion immobilière d'autres bâtiments. Based in BOE (47550), this company of category ETI shows in 2024 a revenue of 7.0 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 - PHM INVEST (SIREN 528684947)
Indicator 2024 2023 2021 2020 2019 2018 2016
Revenue 7 026 095 € 15 011 699 € 13 940 989 € 17 175 892 € 15 251 387 € 2 154 078 € 1 384 473 €
Net income 170 891 € 1 095 261 € 946 579 € 1 087 020 € 1 163 654 € 103 015 € 259 454 €
EBITDA -537 092 € 1 184 669 € 1 637 354 € 1 606 252 € 1 399 528 € 34 556 € 104 470 €
Net margin 2.4% 7.3% 6.8% 6.3% 7.6% 4.8% 18.7%

Revenue and income statement

Im Jahr 2024 erzielt PHM INVEST einen Umsatz von 7.0 Mio€. Im Zeitraum 2016-2024 zeigt das Unternehmen starkes Wachstum mit einer CAGR von +22.5%. Deutlicher Rückgang von -53% vs 2023. Nach Abzug des Verbrauchs (261 k€) beträgt die Bruttomarge 6.8 Mio€, d.h. eine Rate von 96%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht -537 k€, was -7.6% des Umsatzes entspricht. Warnung negativer Schereneffekt: Trotz Umsatzveränderung (-53%) variiert EBITDA um -145%, was die Marge um 15.5 Punkte reduziert. Negatives EBITDA bedeutet, dass der Betrieb die laufenden Kosten nicht deckt. Das Nettoergebnis beträgt 171 k€, d.h. 2.4% des Umsatzes.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 026 095 €

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

6 764 881 €

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

-537 092 €

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

-128 852 €

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

170 891 €

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

-7.6%

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 2%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 41%. Diese hohe Autonomie bedeutet, dass das Unternehmen den Großteil seiner Vermögenswerte durch Eigenkapital finanziert.

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

2.095%

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

40.75%

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

-1.98%

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

-1.08

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

32.9%

Solvency indicators evolution
PHM INVEST

Sector positioning

Verschuldungsgrad
2.1 2024
2021
2023
2024
Q1: -0.39
Med: 1.1
Q3: 136.85
Average

Im Jahr 2024 liegt über dem Median der Branche das verschuldungsgrad von PHM INVEST (2.10). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Eine Reduzierung könnte die finanzielle Stärke verbessern.

Finanzielle Autonomie
40.75% 2024
2021
2023
2024
Q1: -0.14%
Med: 9.3%
Q3: 49.18%
Gut +8 pts over 3 years

Im Jahr 2024 liegt über dem Median der Branche das finanzielle autonomie von PHM INVEST (40.8%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.

Rückzahlungsfähigkeit
-1.08 ans 2024
2021
2023
2024
Q1: -8.35 ans
Med: 0.0 ans
Q3: 0.84 ans
Gut -8 pts over 3 years

Im Jahr 2024 liegt unter dem Median der Branche das rückzahlungsfähigkeit von PHM INVEST (-1.1 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Diese kontrollierte Position spiegelt umsichtiges Management wider.

Liquidity ratios

Die Liquiditätsquote beträgt 114.83. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

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

114.831

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

0.0

Liquidity indicators evolution
PHM INVEST

Sector positioning

Liquiditätsquote
114.83 2024
2021
2023
2024
Q1: 124.75
Med: 280.5
Q3: 1000.73
Beobachten -10 pts over 3 years

Im Jahr 2024 liegt in den unteren 25% der Branche das liquiditätsquote von PHM INVEST (114.83). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Ein Verhältnis unter 1 kann auf potenzielle Liquiditätsspannungen hinweisen.

Zinsdeckung
0.0x 2024
2021
2023
2024
Q1: -9.86x
Med: 0.0x
Q3: 5.47x
Gut

Im Jahr 2024 liegt über dem Median der Branche das zinsdeckung von PHM INVEST (0.0x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 112 Tage. Lieferantenfrist: 264 Tage. Ausgezeichnete Situation: Lieferanten finanzieren 152 Tage des Betriebszyklus. Der WCR repräsentiert 610 Tage Umsatz. Im Zeitraum 2016-2024 stieg der WCR um +836%.

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

11 912 744 €

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

112 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

264 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

610 j

WCR and payment terms evolution
PHM INVEST

Positioning of PHM INVEST in its sector

Comparison with sector Promotion immobilière d'autres bâtiments

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of PHM INVEST is estimated at 1 339 912 € (range 473 959€ - 3 342 305€). The price/revenue ratio is 0.28x (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.

Estimated enterprise value 2024
80 tx
473k€ 1339k€ 3342k€
1 339 912 € Range: 473 959€ - 3 342 305€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
7 026 095 € × 0.28x
Estimation 1 965 629 €
706 819€ - 4 834 350€
Net Income Multiple 20%
170 891 € × 2.3x
Estimation 401 338 €
124 672€ - 1 104 240€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière d'autres bâtiments)

Compare PHM INVEST with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière d'autres bâtiments

Frequently asked questions about PHM INVEST

What is the revenue of PHM INVEST ?

The revenue of PHM INVEST in 2024 is 7.0 M€.

Is PHM INVEST profitable?

Yes, PHM INVEST generated a net profit of 171 k€ in 2024.

Where is the headquarters of PHM INVEST ?

The headquarters of PHM INVEST is located in BOE (47550), in the department Lot-et-Garonne.

Where to find the tax return of PHM INVEST ?

The tax return of PHM INVEST 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 PHM INVEST operate?

PHM INVEST operates in the sector Promotion immobilière d'autres bâtiments (NAF code 41.10C). See the 'Sector positioning' section above to compare the company with its competitors.