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.

Data updated on 2026-05-02

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

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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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 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
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

34.3%

Solvency indicators evolution
PAM RESTAURATION

Sector positioning

Debt ratio
77.99 2025
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

Sector positioning

Liquidity ratio
138.65 2025
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

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 value 2025
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

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:

Frequently asked questions about PAM RESTAURATION

What is the revenue of PAM RESTAURATION ?

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.