SIREN : 809038334
PHO 188 is a French company founded 11 years ago, specialized in the sector Restauration de type rapide. Based in PARIS (75011), this company of category PME shows in 2018 a revenue of 450 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 | 2018 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 450 042 € | 411 564 € | 370 494 € |
| Net income | 34 388 € | 21 963 € | 14 217 € |
| EBITDA | 43 722 € | 37 494 € | 18 162 € |
| Net margin | 7.6% | 5.3% | 3.8% |
In 2018, PHO 188 achieves revenue of 450 k€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +10.2%. Vs 2017: +9%. After deducting consumption (122 k€), gross margin stands at 328 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 9.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 7.6% of revenue. This profit can be retained or distributed to shareholders.
450 042 €
327 970 €
43 722 €
42 708 €
34 388 €
9.7%
The debt ratio (= Financial debt / Equity x 100) stands at 276%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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 3.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
275.835%
54.401%
9.838%
2.968
69.3%
In 2018, the debt ratio of PHO 188 (275.83) 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 2018, the financial autonomy of PHO 188 (54.4%) 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 2018, the repayment capacity of PHO 188 (2.97) 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 40.57. 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 8.6x. Operating income very largely covers interest expenses: high safety margin.
40.566
8.565
In 2018, the liquidity ratio of PHO 188 (40.57) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2018, the interest coverage of PHO 188 (8.6x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-135 days): operations structurally generate cash.
-168 770 €
0 j
36 j
3 j
-135 j
Based on 1098 transactions of similar company sales in 2018, the value of PHO 188 is estimated at 310 253 € (range 182 601€ - 486 529€). With an EBITDA of 43 722€, the sector multiple of 7.0x is applied. The price/revenue ratio is 0.68x (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.
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This estimate is based on the analysis of 1098 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 PHO 188 with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of PHO 188 in 2018 is 450 k€.
Yes, PHO 188 generated a net profit of 34 k€ in 2018.
The headquarters of PHO 188 is located in PARIS (75011), in the department Paris.
The tax return of PHO 188 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).
PHO 188 operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.