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.

Data updated on 2026-05-02

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

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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Chart evolution

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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 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

Sector positioning

Debt ratio
22.84 2025
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

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 value 2025
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:

Frequently asked questions about PHOTO MATHIEU

What is the revenue of PHOTO MATHIEU ?

The revenue of PHOTO MATHIEU in 2021 is 2.9 M€.

Is PHOTO MATHIEU profitable?

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.