PHYTOBRAY : revenue, balance sheet and financial ratios

PHYTOBRAY is a French company founded 17 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in GOURNAY-EN-BRAY (76220), this company of category PME shows in 2018 a revenue of 3.0 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 - PHYTOBRAY (SIREN 509413423)
Indicator 2025 2024 2022 2021 2020 2019 2018 2017 2016 2014
Revenue N/C N/C N/C N/C N/C N/C 3 024 413 € N/C N/C 2 111 997 €
Net income 99 802 € 35 000 € 98 779 € -37 888 € 72 102 € 19 935 € 23 091 € 18 115 € 34 535 € 55 056 €
EBITDA N/C N/C N/C N/C N/C N/C 27 379 € N/C N/C 62 168 €
Net margin N/C N/C N/C N/C N/C N/C 0.8% N/C N/C 2.6%

Revenue and income statement

In 2025, PHYTOBRAY generates positive net income of 100 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2025: 55 k€ -> 100 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

99 802 €

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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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

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

51.007%

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

33.72%

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

27.8%

Solvency indicators evolution
PHYTOBRAY

Sector positioning

Debt ratio
51.01 2025
2022
2024
2025
Q1: 6.47
Med: 45.92
Q3: 121.67
Average -6 pts over 3 years

In 2025, the debt ratio of PHYTOBRAY (51.01) 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
33.72% 2025
2022
2024
2025
Q1: 19.72%
Med: 40.93%
Q3: 57.41%
Average +6 pts over 3 years

In 2025, the financial autonomy of PHYTOBRAY (33.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 192.75. 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

192.752

Liquidity indicators evolution
PHYTOBRAY

Sector positioning

Liquidity ratio
192.75 2025
2022
2024
2025
Q1: 130.13
Med: 212.59
Q3: 336.97
Average +6 pts over 3 years

In 2025, the liquidity ratio of PHYTOBRAY (192.75) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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
PHYTOBRAY

Positioning of PHYTOBRAY in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of PHYTOBRAY is estimated at 139 323 € (range 56 112€ - 364 190€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
94 tx
56k€ 139k€ 364k€
139 323 € Range: 56 112€ - 364 190€
NAF 5 all-time

Valuation method used

Net Income Multiple
99 802 € × 1.4x = 139 323 €
Range: 56 113€ - 364 190€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare PHYTOBRAY with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about PHYTOBRAY

What is the revenue of PHYTOBRAY ?

The revenue of PHYTOBRAY in 2018 is 3.0 M€.

Is PHYTOBRAY profitable?

Yes, PHYTOBRAY generated a net profit of 100 k€ in 2025.

Where is the headquarters of PHYTOBRAY ?

The headquarters of PHYTOBRAY is located in GOURNAY-EN-BRAY (76220), in the department Seine-Maritime.

Where to find the tax return of PHYTOBRAY ?

The tax return of PHYTOBRAY 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 PHYTOBRAY operate?

PHYTOBRAY operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.