Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2015-08-19 (10 years)Status: ActiveBusiness sector: Restauration de type rapideLocation: MONTARDON (64121), Pyrenees-Atlantiques
PAM RESTAURATION : revenue, balance sheet and financial ratios
PAM RESTAURATION is a French company
founded 10 years ago,
specialized in the sector Restauration de type rapide.
Based in MONTARDON (64121),
this company of category PME
shows in 2022 a revenue of 826 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PAM RESTAURATION (SIREN 813141215)
Indicator
2025
2024
2023
2022
2021
2020
2019
2017
2016
Revenue
N/C
N/C
N/C
825 889 €
402 470 €
661 386 €
N/C
N/C
N/C
Net income
22 853 €
40 910 €
78 558 €
29 019 €
43 510 €
-611 €
21 192 €
38 540 €
40 218 €
EBITDA
N/C
N/C
N/C
121 074 €
63 838 €
53 426 €
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
3.5%
10.8%
-0.1%
N/C
N/C
N/C
Revenue and income statement
In 2025, PAM RESTAURATION generates positive net income of 23 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 40 k€ -> 23 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
22 853 €
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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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Item
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 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
77.989%
Financial autonomy (2025)
?
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
46.407%
Asset age ratio (2025)
?
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
2019
2020
2021
2022
2023
2024
2025
Debt ratio
0.0
146.737
52.914
23.888
317.626
256.855
155.99
110.823
77.989
Financial autonomy
13.014
25.076
41.085
45.859
19.684
23.181
30.84
38.537
46.407
Repayment capacity
None
None
None
3.368
14.135
8.187
None
None
None
Cash flow / Revenue
None%
None%
None%
1.342%
7.214%
7.386%
None%
None%
None%
Sector positioning
Debt ratio
77.992025
2023
2024
2025
Q1: 0.0
Med: 24.41
Q3: 132.29
Average-13 pts over 3 years
In 2025, the debt ratio of PAM RESTAURATION (77.99) 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
46.41%2025
2023
2024
2025
Q1: 2.02%
Med: 19.86%
Q3: 47.73%
Good+11 pts over 3 years
In 2025, the financial autonomy of PAM RESTAURATION (46.4%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 138.65. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
138.648
Liquidity indicators evolution PAM RESTAURATION
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
277.64
154.974
165.764
134.709
109.2
119.15
137.828
144.737
138.648
Interest coverage
None
None
None
2.358
2.863
6.585
None
None
None
Sector positioning
Liquidity ratio
138.652025
2023
2024
2025
Q1: 73.86
Med: 133.68
Q3: 244.05
Good
In 2025, the liquidity ratio of PAM RESTAURATION (138.65) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.
Operating WCR (2025)
?
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
0 €
Customer credit (2025)
?
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 (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution PAM RESTAURATION
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
-38 565 €
-41 285 €
-56 937 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
3
4
3
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
0
0
0
43
84
47
0
0
0
Positioning of PAM RESTAURATION in its sector
Comparison with sector Restauration de type rapide
Valuation estimate
Based on 557 transactions of similar company sales
in 2025,
the value of PAM RESTAURATION is estimated at
129 094 €
(range 73 023€ - 292 378€).
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 value2025
557 transactions
73k€129k€292k€
129 094 €Range: 73 023€ - 292 378€
NAF 5 année 2025
Valuation method used
Net Income Multiple
22 853 €
×
5.6x
=129 095 €
Range: 73 024€ - 292 378€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 557 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 de type rapide)
Compare PAM RESTAURATION with other companies in the same sector:
The revenue of PAM RESTAURATION in 2022 is 826 k€.
Is PAM RESTAURATION profitable?
Yes, PAM RESTAURATION generated a net profit of 23 k€ in 2025.
Where is the headquarters of PAM RESTAURATION ?
The headquarters of PAM RESTAURATION is located in MONTARDON (64121), in the department Pyrenees-Atlantiques.
Where to find the tax return of PAM RESTAURATION ?
The tax return of PAM RESTAURATION 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 PAM RESTAURATION operate?
PAM RESTAURATION 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.
Item evolution
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