SIREN : 878969732
LE PANDA is a French company founded 6 years ago, specialized in the sector Restauration de type rapide. Based in LE TRAIT (76580), this company of category PME shows in 2024 a revenue of 156 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 |
|---|---|---|---|
| Revenue | 155 618 € | 143 066 € | 125 952 € |
| Net income | 5 361 € | 4 305 € | 231 € |
| EBITDA | 21 742 € | 21 126 € | 15 438 € |
| Net margin | 3.4% | 3.0% | 0.2% |
In 2024, LE PANDA achieves revenue of 156 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.2%. Vs 2023: +9%. After deducting consumption (47 k€), gross margin stands at 108 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 14.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.
155 618 €
108 492 €
21 742 €
6 681 €
5 361 €
14.0%
The debt ratio (= Financial debt / Equity x 100) stands at 199%. 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 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 13.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
198.884%
29.276%
13.112%
3.966
48.3%
In 2024, the debt ratio of LE PANDA (198.88) 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 LE PANDA (29.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of LE PANDA (3.97) 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 247.07. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.
247.067
1.789
In 2024, the liquidity ratio of LE PANDA (247.07) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of LE PANDA (1.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-6 days): operations structurally generate cash. Notable WCR improvement over the period (-331%), freeing up cash.
-2 495 €
10 j
14 j
4 j
-6 j
Based on 698 transactions of similar company sales in 2024, the value of LE PANDA is estimated at 92 738 € (range 48 082€ - 171 437€). With an EBITDA of 21 742€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.
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This estimate is based on the analysis of 698 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 LE PANDA with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of LE PANDA in 2024 is 156 k€.
Yes, LE PANDA generated a net profit of 5 k€ in 2024.
The headquarters of LE PANDA is located in LE TRAIT (76580), in the department Seine-Maritime.
The tax return of LE PANDA 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).
LE PANDA operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.