Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2011-05-19 (14 years)Status: ActiveBusiness sector: Restauration traditionnelleLocation: PARIS (75001), Paris
PAIN QUO VICTOIRES : revenue, balance sheet and financial ratios
PAIN QUO VICTOIRES is a French company
founded 14 years ago,
specialized in the sector Restauration traditionnelle.
Based in PARIS (75001),
this company of category PME
shows in 2024 a revenue of 1.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PAIN QUO VICTOIRES (SIREN 532569027)
Indicator
2024
2021
2020
2019
2018
2017
2016
Revenue
1 248 964 €
489 706 €
444 172 €
748 425 €
1 065 526 €
1 087 875 €
1 090 209 €
Net income
23 353 €
74 091 €
-173 203 €
-94 369 €
24 385 €
104 517 €
122 078 €
EBITDA
102 954 €
92 473 €
-97 984 €
23 396 €
137 749 €
229 637 €
249 173 €
Net margin
1.9%
15.1%
-39.0%
-12.6%
2.3%
9.6%
11.2%
Revenue and income statement
In 2024, PAIN QUO VICTOIRES achieves revenue of 1.2 M€. Revenue is growing positively over 7 years (CAGR: +1.7%). Vs 2021, growth of +155% (490 k€ -> 1.2 M€). After deducting consumption (354 k€), gross margin stands at 895 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 103 k€, representing 8.2% of revenue. Warning negative scissor effect: despite revenue change (+155%), EBITDA varies by +11%, reducing margin by 10.6 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 1.9% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 248 964 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
895 396 €
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
102 954 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
15 101 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
23 353 €
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
8.2%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 64%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
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
63.781%
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
7.715%
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
3.598%
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
1.352
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2024
Debt ratio
104.502
170.911
322.37
416.675
-526.559
2997.139
63.781
Financial autonomy
31.762
24.659
13.858
16.454
-10.541
1.744
7.715
Repayment capacity
1.56
2.192
4.37
-103.823
-2.716
2.968
1.352
Cash flow / Revenue
14.143%
13.186%
6.8%
-1.286%
-27.532%
20.286%
3.598%
Sector positioning
Debt ratio
63.782024
2020
2021
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average+35 pts over 3 years
In 2024, the debt ratio of PAIN QUO VICTOIRES (63.78) 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
7.71%2024
2020
2021
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Average
In 2024, the financial autonomy of PAIN QUO VICTOIRES (7.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
1.35 years2024
2020
2021
2024
Q1: 0.0 years
Med: 0.55 years
Q3: 2.88 years
Average+34 pts over 3 years
In 2024, the repayment capacity of PAIN QUO VICTOIRES (1.35) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 61.77. 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
61.774
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
0.0
Liquidity indicators evolution PAIN QUO VICTOIRES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2024
Liquidity ratio
30.283
46.507
36.558
364.517
21.11
0.0
61.774
Interest coverage
3.852
3.189
3.258
52.086
-3.848
4.426
0.0
Sector positioning
Liquidity ratio
61.772024
2020
2021
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Average
In 2024, the liquidity ratio of PAIN QUO VICTOIRES (61.77) 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
0.0x2024
2020
2021
2024
Q1: 0.0x
Med: 0.65x
Q3: 5.46x
Average
In 2024, the interest coverage of PAIN QUO VICTOIRES (0.0x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 512 days. Excellent situation: suppliers finance 507 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 129 days of revenue, i.e. 448 k€ to permanently finance. Over 2016-2024, WCR increased by +899%, requiring additional financing.
Operating WCR (2024)
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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
448 066 €
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
5 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
512 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
2 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
129 j
WCR and payment terms evolution PAIN QUO VICTOIRES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2024
Operating WCR
-56 113 €
17 330 €
20 415 €
741 218 €
-223 507 €
-24 162 €
448 066 €
Inventory turnover (days)
2
1
2
2
3
0
2
Customer payment term (days)
2
3
4
2
2
0
5
Supplier payment term (days)
87
101
132
138
36
277
512
Positioning of PAIN QUO VICTOIRES in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 698 transactions of similar company sales
in 2024,
the value of PAIN QUO VICTOIRES is estimated at
523 854 €
(range 277 124€ - 934 292€).
With an EBITDA of 102 954€, 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.
Estimated enterprise value2024
698 transactions
277k€523k€934k€
523 854 €Range: 277 124€ - 934 292€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
102 954 €×5.4x
Estimation555 728 €
273 767€ - 1 092 743€
Revenue Multiple30%
1 248 964 €×0.57x
Estimation711 702 €
413 441€ - 1 047 915€
Net Income Multiple20%
23 353 €×7.0x
Estimation162 399 €
81 047€ - 367 735€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
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.
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 (Restauration traditionnelle)
Compare PAIN QUO VICTOIRES with other companies in the same sector:
Frequently asked questions about PAIN QUO VICTOIRES
What is the revenue of PAIN QUO VICTOIRES ?
The revenue of PAIN QUO VICTOIRES in 2024 is 1.2 M€.
Is PAIN QUO VICTOIRES profitable?
Yes, PAIN QUO VICTOIRES generated a net profit of 23 k€ in 2024.
Where is the headquarters of PAIN QUO VICTOIRES ?
The headquarters of PAIN QUO VICTOIRES is located in PARIS (75001), in the department Paris.
Where to find the tax return of PAIN QUO VICTOIRES ?
The tax return of PAIN QUO VICTOIRES 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 PAIN QUO VICTOIRES operate?
PAIN QUO VICTOIRES operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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