U.P. ULTRA PHYLUM : revenue, balance sheet and financial ratios

U.P. ULTRA PHYLUM is a French company founded 13 years ago, specialized in the sector Conseil en systèmes et logiciels informatiques. Based in SAINT-GILLES-CROIX-DE-VIE (85800), this company of category PME shows in 2024 a revenue of 126 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 - U.P. ULTRA PHYLUM (SIREN 752908657)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 125 817 € 154 144 € 122 652 € 116 404 € 80 748 € N/C 62 866 € 59 497 € 79 464 €
Net income -17 370 € -8 431 € 573 € 697 € 28 284 € -33 474 € 218 € 4 317 € 1 713 €
EBITDA -2 935 € 9 154 € 1 017 € 1 479 € -25 608 € N/C -6 850 € 7 766 € -9 903 €
Net margin -13.8% -5.5% 0.5% 0.6% 35.0% N/C 0.3% 7.3% 2.2%

Revenue and income statement

In 2024, U.P. ULTRA PHYLUM achieves revenue of 126 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Significant drop of -18% vs 2023. After deducting consumption (0 €), gross margin stands at 126 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 -3 k€, representing -2.3% of revenue. Warning negative scissor effect: despite revenue change (-18%), EBITDA varies by -132%, reducing margin by 8.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -17 k€ (-13.8% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

125 817 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

125 817 €

EBITDA (2024) ?
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

-2 935 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-19 079 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-17 370 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2.3%

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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 213%. 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 31%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

213.227%

Financial autonomy (2024) ?
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

31.035%

Cash flow / Revenue (2024) ?
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

-1.222%

Repayment capacity (2024) ?
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

-210.426

Asset age ratio (2024) ?
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

64.8%

Solvency indicators evolution
U.P. ULTRA PHYLUM

Sector positioning

Debt ratio
213.23 2024
2022
2023
2024
Q1: 0.0
Med: 3.93
Q3: 32.58
Watch

In 2024, the debt ratio of U.P. ULTRA PHYLUM (213.23) 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
31.04% 2024
2022
2023
2024
Q1: 7.97%
Med: 34.38%
Q3: 62.44%
Average -7 pts over 3 years

In 2024, the financial autonomy of U.P. ULTRA PHYLUM (31.0%) 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
-210.43 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.5 years
Excellent -62 pts over 3 years

In 2024, the repayment capacity of U.P. ULTRA PHYLUM (-210.43) 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 357.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

357.931

Interest coverage (2024) ?
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

-80.204

Liquidity indicators evolution
U.P. ULTRA PHYLUM

Sector positioning

Liquidity ratio
357.93 2024
2022
2023
2024
Q1: 141.9
Med: 230.48
Q3: 460.89
Good -11 pts over 3 years

In 2024, the liquidity ratio of U.P. ULTRA PHYLUM (357.93) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-80.2x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.04x
Average -50 pts over 3 years

In 2024, the interest coverage of U.P. ULTRA PHYLUM (-80.2x) 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: 95 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The gap of 87 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 79 days of revenue, i.e. 28 k€ to permanently finance. Over 2016-2024, WCR increased by +39%, requiring additional financing.

Operating WCR (2024) ?
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

27 556 €

Customer credit (2024) ?
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

95 j

Supplier credit (2024) ?
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

8 j

Inventory turnover (2024) ?
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 (2024) ?
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

79 j

WCR and payment terms evolution
U.P. ULTRA PHYLUM

Positioning of U.P. ULTRA PHYLUM in its sector

Comparison with sector Conseil en systèmes et logiciels informatiques

Valuation estimate

Based on 215 transactions of similar company sales (all years), the value of U.P. ULTRA PHYLUM is estimated at 20 195 € (range 10 832€ - 36 889€). The price/revenue ratio is 0.16x (conservative valuation). 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.

Estimated enterprise value 2024
215 transactions
10k€ 20k€ 36k€
20 195 € Range: 10 832€ - 36 889€
NAF 5 all-time

Valuation method used

Revenue Multiple
125 817 € × 0.16x = 20 195 €
Range: 10 833€ - 36 890€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Conseil en systèmes et logiciels informatiques)

Compare U.P. ULTRA PHYLUM with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil en systèmes et logiciels informatiques

Frequently asked questions about U.P. ULTRA PHYLUM

What is the revenue of U.P. ULTRA PHYLUM ?

The revenue of U.P. ULTRA PHYLUM in 2024 is 126 k€.

Is U.P. ULTRA PHYLUM profitable?

U.P. ULTRA PHYLUM recorded a net loss in 2024.

Where is the headquarters of U.P. ULTRA PHYLUM ?

The headquarters of U.P. ULTRA PHYLUM is located in SAINT-GILLES-CROIX-DE-VIE (85800), in the department Vendee.

Where to find the tax return of U.P. ULTRA PHYLUM ?

The tax return of U.P. ULTRA PHYLUM 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 U.P. ULTRA PHYLUM operate?

U.P. ULTRA PHYLUM operates in the sector Conseil en systèmes et logiciels informatiques (NAF code 62.02A). See the 'Sector positioning' section above to compare the company with its competitors.