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PAM SPORT LOCATION : revenue, balance sheet and financial ratios

PAM SPORT LOCATION is a French company founded 20 years ago, specialized in the sector Commerce de détail d'équipements automobiles. Based in BAUME-LES-DAMES (25110), this company of category PME shows in 2024 a net income positive of 50 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 - PAM SPORT LOCATION (SIREN 487670556)
Indicator 2024 2023 2022 2021 2020 2018
Revenue N/C N/C N/C N/C N/C N/C
Net income 50 039 € 34 207 € 27 182 € 58 315 € 52 136 € 18 713 €
EBITDA N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, PAM SPORT LOCATION generates positive net income of 50 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 19 k€ -> 50 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

50 039 €

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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 121%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

121.005%

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

40.492%

Asset age ratio (2024) ?
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

17.3%

Solvency indicators evolution
PAM SPORT LOCATION

Sector positioning

Debt ratio
121.0 2024
2022
2023
2024
Q1: 0.96
Med: 14.89
Q3: 53.7
Watch

In 2024, the debt ratio of PAM SPORT LOCATION (121.00) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
40.49% 2024
2022
2023
2024
Q1: 15.43%
Med: 39.97%
Q3: 59.96%
Good

In 2024, the financial autonomy of PAM SPORT LOCATION (40.5%) 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 894.27. 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

894.268

Liquidity indicators evolution
PAM SPORT LOCATION

Sector positioning

Liquidity ratio
894.27 2024
2022
2023
2024
Q1: 134.64
Med: 206.05
Q3: 313.86
Excellent

In 2024, the liquidity ratio of PAM SPORT LOCATION (894.27) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Positioning of PAM SPORT LOCATION in its sector

Comparison with sector Commerce de détail d'équipements automobiles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 20 639€ to 129 007€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
20k€ 75k€ 129k€
75 341 € Range: 20 639€ - 129 007€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Commerce de détail d'équipements automobiles)

Compare PAM SPORT LOCATION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'équipements automobiles

Frequently asked questions about PAM SPORT LOCATION

What is the revenue of PAM SPORT LOCATION ?

The revenue of PAM SPORT LOCATION is not publicly disclosed (confidential accounts filed with INPI).

Is PAM SPORT LOCATION profitable?

Yes, PAM SPORT LOCATION generated a net profit of 50 k€ in 2024.

Where is the headquarters of PAM SPORT LOCATION ?

The headquarters of PAM SPORT LOCATION is located in BAUME-LES-DAMES (25110), in the department Doubs.

Where to find the tax return of PAM SPORT LOCATION ?

The tax return of PAM SPORT LOCATION 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 SPORT LOCATION operate?

PAM SPORT LOCATION operates in the sector Commerce de détail d'équipements automobiles (NAF code 45.32Z). See the 'Sector positioning' section above to compare the company with its competitors.