PHOTO MATHIEU : revenue, balance sheet and financial ratios
PHOTO MATHIEU is a French company
founded 62 years ago,
specialized in the sector Activités photographiques.
Based in REIMS (51100),
this company of category PME
shows in 2021 a revenue of 2.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PHOTO MATHIEU (SIREN 328154810)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
2 886 728 €
N/C
N/C
N/C
N/C
2 228 467 €
Net income
337 898 €
299 513 €
226 366 €
30 326 €
70 520 €
83 308 €
67 964 €
54 469 €
29 034 €
92 804 €
EBITDA
N/C
N/C
N/C
N/C
105 394 €
N/C
N/C
N/C
N/C
176 260 €
Net margin
N/C
N/C
N/C
N/C
2.4%
N/C
N/C
N/C
N/C
4.2%
Revenue and income statement
In 2025, PHOTO MATHIEU generates positive net income of 338 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 93 k€ -> 338 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
337 898 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 23%. 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 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
22.841%
Financial autonomy (2025)
?
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
42.642%
Solvency indicators evolution PHOTO MATHIEU
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
14.274
7.999
10.506
13.042
9.465
9.204
14.231
21.592
25.995
22.841
Financial autonomy
47.244
48.758
52.092
52.828
52.463
49.646
46.844
45.439
43.509
42.642
Repayment capacity
0.403
None
None
None
None
0.666
None
None
None
None
Cash flow / Revenue
7.975%
None%
None%
None%
None%
3.034%
None%
None%
None%
None%
Sector positioning
Debt ratio
22.842025
2023
2024
2025
Q1: 0.15
Med: 7.88
Q3: 43.19
Average+5 pts over 3 years
In 2025, the debt ratio of PHOTO MATHIEU (22.84) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
42.64%2025
2023
2024
2025
Q1: 6.01%
Med: 43.86%
Q3: 73.77%
Average-12 pts over 3 years
In 2025, the financial autonomy of PHOTO MATHIEU (42.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. 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.
Operating WCR (2025)
?
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
0 €
Customer credit (2025)
?
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
0 j
Supplier credit (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution PHOTO MATHIEU
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
-54 330 €
0 €
0 €
0 €
0 €
-254 176 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
28
0
0
0
0
19
0
0
0
0
Customer payment term (days)
5
0
0
0
0
9
0
0
0
0
Supplier payment term (days)
41
0
0
0
0
4
0
0
0
0
Positioning of PHOTO MATHIEU in its sector
Comparison with sector Activités photographiques
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions).
This range of 1 107 561€ to 3 664 329€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
1107k€2008k€3664k€
2 008 161 €Range: 1 107 561€ - 3 664 329€
NAF 5 all-time
How is this estimate calculated?
This estimate is based on the analysis of 31 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 photographiques)
Compare PHOTO MATHIEU with other companies in the same sector:
Yes, PHOTO MATHIEU generated a net profit of 338 k€ in 2025.
Where is the headquarters of PHOTO MATHIEU ?
The headquarters of PHOTO MATHIEU is located in REIMS (51100), in the department Marne.
Where to find the tax return of PHOTO MATHIEU ?
The tax return of PHOTO MATHIEU 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 PHOTO MATHIEU operate?
PHOTO MATHIEU operates in the sector Activités photographiques (NAF code 74.20Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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