LE POTAGER DU GRAND PANAME : revenue, balance sheet and financial ratios

LE POTAGER DU GRAND PANAME is a French company founded 6 years ago, specialized in the sector Culture de légumes, de melons, de racines et de tubercules. Based in MONTREUIL (93100), this company of category PME shows in 2022 a revenue of 9 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LE POTAGER DU GRAND PANAME (SIREN 882664998)
Indicator 2022 2020
Revenue 9 153 € 3 359 €
Net income 505 € 582 €
EBITDA 6 943 € 881 €
Net margin 5.5% 17.3%

Revenue and income statement

In 2022, LE POTAGER DU GRAND PANAME achieves revenue of 9 k€. Vs 2020, growth of +172% (3 k€ -> 9 k€). After deducting consumption (4 k€), gross margin stands at 5 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 75.9% of revenue. Positive scissor effect: EBITDA margin improves by +49.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 505 €, i.e. 5.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

9 153 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 465 €

EBITDA (2022) ?
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

6 943 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

629 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

505 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

41.5%

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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 -358%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -30%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 40.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-357.759%

Financial autonomy (2022) ?
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

-30.277%

Cash flow / Revenue (2022) ?
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

40.755%

Repayment capacity (2022) ?
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

7.522

Asset age ratio (2022) ?
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

79.5%

Solvency indicators evolution
LE POTAGER DU GRAND PANAME

Sector positioning

Debt ratio
-357.76 2022
2020
2022
Q1: 7.22
Med: 60.32
Q3: 155.14
Excellent -53 pts over 2 years

In 2022, the debt ratio of LE POTAGER DU GRAND PANAME (-357.76) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-30.28% 2022
2020
2022
Q1: 17.0%
Med: 37.81%
Q3: 60.36%
Watch

In 2022, the financial autonomy of LE POTAGER DU GRAND PANAME (-30.3%) 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.

Repayment capacity
7.52 years 2022
2020
2022
Q1: 0.0 years
Med: 0.65 years
Q3: 3.08 years
Watch

In 2022, the repayment capacity of LE POTAGER DU GRAND PANAME (7.52) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 153.23. 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.

Liquidity ratio (2022) ?
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

153.231

Interest coverage (2022) ?
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

1.772

Liquidity indicators evolution
LE POTAGER DU GRAND PANAME

Sector positioning

Liquidity ratio
153.23 2022
2020
2022
Q1: 113.32
Med: 201.68
Q3: 402.77
Average -21 pts over 2 years

In 2022, the liquidity ratio of LE POTAGER DU GRAND PANAME (153.23) 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.

Interest coverage
1.77x 2022
2020
2022
Q1: 0.0x
Med: 0.38x
Q3: 4.34x
Good +34 pts over 2 years

In 2022, the interest coverage of LE POTAGER DU GRAND PANAME (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 279 days. Excellent situation: suppliers finance 279 days of the operating cycle (retail model). Overall, WCR represents 463 days of revenue, i.e. 12 k€ to permanently finance.

Operating WCR (2022) ?
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

11 762 €

Customer credit (2022) ?
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 (2022) ?
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

279 j

Inventory turnover (2022) ?
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 (2022) ?
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

463 j

WCR and payment terms evolution
LE POTAGER DU GRAND PANAME

Positioning of LE POTAGER DU GRAND PANAME in its sector

Comparison with sector Culture de légumes, de melons, de racines et de tubercules

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of LE POTAGER DU GRAND PANAME is estimated at 12 995 € (range 4 339€ - 20 052€). With an EBITDA of 6 943€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.41x (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 2022
138 transactions
4k€ 12k€ 20k€
12 995 € Range: 4 339€ - 20 052€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 943 € × 3.3x
Estimation 23 223 €
7 682€ - 34 651€
Revenue Multiple 30%
9 153 € × 0.41x
Estimation 3 791 €
1 300€ - 6 366€
Net Income Multiple 20%
505 € × 2.4x
Estimation 1 234 €
540€ - 4 086€
How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de légumes, de melons, de racines et de tubercules)

Compare LE POTAGER DU GRAND PANAME with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de légumes, de melons, de racines et de tubercules

Frequently asked questions about LE POTAGER DU GRAND PANAME

What is the revenue of LE POTAGER DU GRAND PANAME ?

The revenue of LE POTAGER DU GRAND PANAME in 2022 is 9 k€.

Is LE POTAGER DU GRAND PANAME profitable?

Yes, LE POTAGER DU GRAND PANAME generated a net profit of 505€ in 2022.

Where is the headquarters of LE POTAGER DU GRAND PANAME ?

The headquarters of LE POTAGER DU GRAND PANAME is located in MONTREUIL (93100), in the department Seine-Saint-Denis.

Where to find the tax return of LE POTAGER DU GRAND PANAME ?

The tax return of LE POTAGER DU GRAND PANAME 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 LE POTAGER DU GRAND PANAME operate?

LE POTAGER DU GRAND PANAME operates in the sector Culture de légumes, de melons, de racines et de tubercules (NAF code 01.13Z). See the 'Sector positioning' section above to compare the company with its competitors.