SIREN : 818255267
PAM is a French company founded 10 years ago, specialized in the sector Restauration de type rapide. Based in NICE (06000), this company of category PME shows in 2024 a revenue of 146 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 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 146 084 € | 146 032 € | 398 013 € | 634 174 € | 649 893 € | 737 876 € | 702 802 € | 729 093 € | 593 825 € |
| Net income | 26 458 € | 18 177 € | 39 515 € | -6 088 € | -12 890 € | 29 397 € | 41 492 € | -37 557 € | 8 219 € |
| EBITDA | 60 901 € | 64 780 € | 50 853 € | 46 982 € | 19 318 € | 90 029 € | 96 471 € | -11 092 € | 30 605 € |
| Net margin | 18.1% | 12.4% | 9.9% | -1.0% | -2.0% | 4.0% | 5.9% | -5.2% | 1.4% |
In 2024, PAM achieves revenue of 146 k€. Revenue is declining over the period 2016-2024 (CAGR: -16.1%). Vs 2023: +0%. After deducting consumption (0 €), gross margin stands at 146 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 61 k€, representing 41.7% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -6%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26 k€, i.e. 18.1% of revenue. This profit can be retained or distributed to shareholders.
146 084 €
146 084 €
60 901 €
34 825 €
26 458 €
41.7%
The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
14.701%
12.634%
35.939%
0.302
32.8%
In 2024, the debt ratio of PAM (14.70) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of PAM (12.6%) 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 PAM (0.30) 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 51.38. 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 9.7x. Operating income very largely covers interest expenses: high safety margin.
51.382
9.673
In 2024, the liquidity ratio of PAM (51.38) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of PAM (9.7x) 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: 226 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 98 days. The gap of 128 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-562 days): operations structurally generate cash. Notable WCR improvement over the period (-726%), freeing up cash.
-227 936 €
226 j
98 j
0 j
-562 j
Based on 698 transactions of similar company sales in 2024, the value of PAM is estimated at 226 137 € (range 113 843€ - 443 294€). With an EBITDA of 60 901€, 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 PAM with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of PAM in 2024 is 146 k€.
Yes, PAM generated a net profit of 26 k€ in 2024.
The headquarters of PAM is located in NICE (06000), in the department Alpes-Maritimes.
The tax return of PAM 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).
PAM 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.