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PHONEM CREATION DESIGN COMMUNICATION : revenue, balance sheet and financial ratios

PHONEM CREATION DESIGN COMMUNICATION is a French company founded 36 years ago, specialized in the sector Activités spécialisées de design. Based in NANCY (54000), this company of category PME shows in 2022 a revenue of 247 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - PHONEM CREATION DESIGN COMMUNICATION (SIREN 378803662)
Indicator 2022
Revenue 246 928 €
Net income 101 329 €
EBITDA 110 490 €
Net margin 41.0%

Revenue and income statement

In 2022, PHONEM CREATION DESIGN COMMUNICATION achieves revenue of 247 k€. After deducting consumption (5 €), gross margin stands at 247 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 110 k€, representing 44.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 101 k€, i.e. 41.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

246 928 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

246 923 €

EBITDA (2022) ?
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

110 490 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

93 894 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

101 329 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

44.7%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 38.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2022) ?
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

18.725%

Cash flow / Revenue (2022) ?
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

38.53%

Repayment capacity (2022) ?
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

0.0

Asset age ratio (2022) ?
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

35.6%

Solvency indicators evolution
PHONEM CREATION DESIGN COMMUNICATION

Sector positioning

Debt ratio
0.0 2022
2022
Q1: 0.0
Med: 7.75
Q3: 60.98
Excellent

In 2022, the debt ratio of PHONEM CREATION DESIGN CO... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
18.73% 2022
2022
Q1: 3.48%
Med: 30.63%
Q3: 59.03%
Average

In 2022, the financial autonomy of PHONEM CREATION DESIGN CO... (18.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2022
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 0.74 years
Excellent

In 2022, the repayment capacity of PHONEM CREATION DESIGN CO... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 58.58. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

58.578

Interest coverage (2022) ?
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
PHONEM CREATION DESIGN COMMUNICATION

Sector positioning

Liquidity ratio
58.58 2022
2022
Q1: 126.19
Med: 214.16
Q3: 394.16
Watch

In 2022, the liquidity ratio of PHONEM CREATION DESIGN CO... (58.58) 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.

Interest coverage
0.0x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.58x
Average

In 2022, the interest coverage of PHONEM CREATION DESIGN CO... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. WCR is negative (-53 days): operations structurally generate cash.

Operating WCR (2022) ?
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

-36 172 €

Customer credit (2022) ?
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

71 j

Supplier credit (2022) ?
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

71 j

Inventory turnover (2022) ?
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 (2022) ?
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

-53 j

WCR and payment terms evolution
PHONEM CREATION DESIGN COMMUNICATION

Positioning of PHONEM CREATION DESIGN COMMUNICATION in its sector

Comparison with sector Activités spécialisées de design

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 238 053€ to 822 752€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
238k€ 466k€ 822k€
466 900 € Range: 238 053€ - 822 752€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Activités spécialisées de design)

Compare PHONEM CREATION DESIGN COMMUNICATION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées de design

Frequently asked questions about PHONEM CREATION DESIGN COMMUNICATION

What is the revenue of PHONEM CREATION DESIGN COMMUNICATION ?

The revenue of PHONEM CREATION DESIGN COMMUNICATION in 2022 is 247 k€.

Is PHONEM CREATION DESIGN COMMUNICATION profitable?

Yes, PHONEM CREATION DESIGN COMMUNICATION generated a net profit of 101 k€ in 2022.

Where is the headquarters of PHONEM CREATION DESIGN COMMUNICATION ?

The headquarters of PHONEM CREATION DESIGN COMMUNICATION is located in NANCY (54000), in the department Meurthe-et-Moselle.

Where to find the tax return of PHONEM CREATION DESIGN COMMUNICATION ?

The tax return of PHONEM CREATION DESIGN COMMUNICATION 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 PHONEM CREATION DESIGN COMMUNICATION operate?

PHONEM CREATION DESIGN COMMUNICATION operates in the sector Activités spécialisées de design (NAF code 74.10Z). See the 'Sector positioning' section above to compare the company with its competitors.