SIREN : 443666045
HOLDING P.A.M is a French company founded 23 years ago, specialized in the sector Activités des sociétés holding. Based in ROANNE (42300), this company of category ETI shows in 2024 a revenue of 900 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 900 232 € | 769 279 € | 683 521 € | 386 116 € | 49 500 € | N/C | N/C | N/C |
| Net income | 994 998 € | 590 372 € | -208 979 € | 461 808 € | -246 727 € | -4 990 € | -5 058 € | 85 458 € |
| EBITDA | 116 828 € | 29 596 € | -218 173 € | -113 778 € | -289 780 € | -5 372 € | -7 120 € | -5 301 € |
| Net margin | 110.5% | 76.7% | -30.6% | 119.6% | -498.4% | N/C | N/C | N/C |
In 2024, HOLDING P.A.M achieves revenue of 900 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +106.5%. Vs 2023, growth of +17% (769 k€ -> 900 k€). After deducting consumption (0 €), gross margin stands at 900 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 117 k€, representing 13.0% of revenue. Positive scissor effect: EBITDA margin improves by +9.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 995 k€, i.e. 110.5% of revenue. This profit can be retained or distributed to shareholders.
900 232 €
900 232 €
116 828 €
125 835 €
994 998 €
13.0%
The debt ratio (= Financial debt / Equity x 100) stands at 122%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 109.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
121.691%
44.104%
109.685%
7.623
In 2024, the debt ratio of HOLDING P.A.M (121.69) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of HOLDING P.A.M (44.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of HOLDING P.A.M (7.62) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 292.80. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 218.6x. Operating income very largely covers interest expenses: high safety margin.
292.795
218.583
In 2024, the liquidity ratio of HOLDING P.A.M (292.80) 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.
In 2024, the interest coverage of HOLDING P.A.M (218.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. The company must finance 23 days of gap between collections and payments. Overall, WCR represents 21 days of revenue, i.e. 54 k€ to permanently finance.
53 636 €
90 j
67 j
0 j
21 j
Based on 54 transactions of similar company sales
in 2024,
the value of HOLDING P.A.M is estimated at
732 022 €
(range 332 037€ - 2 162 050€).
With an EBITDA of 116 828€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(in line with sector norms).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare HOLDING P.A.M with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of HOLDING P.A.M in 2024 is 900 k€.
Yes, HOLDING P.A.M generated a net profit of 995 k€ in 2024.
The headquarters of HOLDING P.A.M is located in ROANNE (42300), in the department Loire.
The tax return of HOLDING P.A.M 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).
HOLDING P.A.M operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.