Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

PHYSAMAT : revenue, balance sheet and financial ratios

PHYSAMAT is a French company founded 12 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in LE LAMENTIN (97232), this company of category ETI shows in 2025 a net income positive of 171 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

Financial history - PHYSAMAT (SIREN 799465588)
Indicator 2025 2024 2023
Revenue N/C N/C N/C
Net income 170 939 € 85 082 € 189 014 €
EBITDA N/C N/C N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2025, PHYSAMAT generates positive net income of 171 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2025: 189 k€ -> 171 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

170 939 €

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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 214%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

213.777%

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

5.974%

Asset age ratio (2025) ?
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

98.1%

Solvency indicators evolution
PHYSAMAT

Sector positioning

Debt ratio
213.78 2025
2023
2024
2025
Q1: 4.02
Med: 18.82
Q3: 55.96
Watch +51 pts over 3 years

In 2025, the debt ratio of PHYSAMAT (213.78) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
5.97% 2025
2023
2024
2025
Q1: 27.95%
Med: 47.12%
Q3: 63.87%
Watch -28 pts over 3 years

In 2025, the financial autonomy of PHYSAMAT (6.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 106.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

106.118

Liquidity indicators evolution
PHYSAMAT

Sector positioning

Liquidity ratio
106.12 2025
2023
2024
2025
Q1: 163.55
Med: 233.02
Q3: 362.64
Watch -15 pts over 3 years

In 2025, the liquidity ratio of PHYSAMAT (106.12) 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.

Positioning of PHYSAMAT in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 182 951€ to 570 491€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
182k€ 364k€ 570k€
364 393 € Range: 182 951€ - 570 491€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare PHYSAMAT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about PHYSAMAT

What is the revenue of PHYSAMAT ?

The revenue of PHYSAMAT is not publicly disclosed (confidential accounts filed with INPI).

Is PHYSAMAT profitable?

Yes, PHYSAMAT generated a net profit of 171 k€ in 2025.

Where is the headquarters of PHYSAMAT ?

The headquarters of PHYSAMAT is located in LE LAMENTIN (97232), in the department Martinique.

Where to find the tax return of PHYSAMAT ?

The tax return of PHYSAMAT 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 PHYSAMAT operate?

PHYSAMAT operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.