SIREN : 401158076
PHOEBUS is a French company founded 30 years ago, specialized in the sector Supermarchés. Based in SAINT-LIZIER (09190), this company of category PME shows in 2024 a revenue of 2.9 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 904 799 € | 2 859 505 € | 2 650 042 € | 2 290 679 € | 2 112 040 € | 1 922 458 € | 2 026 926 € | 2 223 640 € | 2 341 862 € |
| Net income | 48 542 € | 35 390 € | 78 377 € | 97 849 € | 65 137 € | 58 694 € | 68 365 € | 61 444 € | 87 259 € |
| EBITDA | 76 243 € | 59 300 € | 111 339 € | 118 463 € | 83 026 € | 76 090 € | 71 497 € | 80 587 € | 100 093 € |
| Net margin | 1.7% | 1.2% | 3.0% | 4.3% | 3.1% | 3.1% | 3.4% | 2.8% | 3.7% |
In 2024, PHOEBUS achieves revenue of 2.9 M€. Revenue is growing positively over 9 years (CAGR: +2.7%). Vs 2023: +2%. After deducting consumption (2.3 M€), gross margin stands at 579 k€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 76 k€, representing 2.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 49 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.
2 904 799 €
579 006 €
76 243 €
30 407 €
48 542 €
2.6%
The debt ratio (= Financial debt / Equity x 100) stands at 223%. 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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
223.416%
25.0%
2.462%
7.196
76.9%
In 2024, the debt ratio of PHOEBUS (223.42) 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 PHOEBUS (25.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of PHOEBUS (7.20) 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 300.87. 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 22.7x. Operating income very largely covers interest expenses: high safety margin.
300.872
22.651
In 2024, the liquidity ratio of PHOEBUS (300.87) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of PHOEBUS (22.6x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 31 days of revenue, i.e. 251 k€ to permanently finance. Over 2016-2024, WCR increased by +62%, requiring additional financing.
250 742 €
2 j
18 j
22 j
31 j
Based on 551 transactions of similar company sales in 2024, the value of PHOEBUS is estimated at 437 152 € (range 197 265€ - 879 596€). With an EBITDA of 76 243€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 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 PHOEBUS with other companies in the same sector:
The revenue of PHOEBUS in 2024 is 2.9 M€.
Yes, PHOEBUS generated a net profit of 49 k€ in 2024.
The headquarters of PHOEBUS is located in SAINT-LIZIER (09190), in the department Ariege.
The tax return of PHOEBUS 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).
PHOEBUS operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.