PANAM FRANCE : revenue, balance sheet and financial ratios

PANAM FRANCE is a French company founded 27 years ago, specialized in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses. Based in VILLEMUR-SUR-TARN (31340), this company of category PME shows in 2023 a revenue of 11.7 M€. 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 - PANAM FRANCE (SIREN 420471294)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 11 712 678 € 10 390 227 € 8 109 152 € 7 100 429 € 6 793 304 € 6 903 974 € N/C 5 840 834 €
Net income 1 483 107 € 437 304 € 200 000 € 36 468 € -766 030 € 215 755 € 182 554 € -902 049 € -110 750 € 0 €
EBITDA N/C N/C 692 378 € 258 490 € -1 098 207 € 208 860 € 482 170 € 322 116 € N/C 315 163 €
Net margin N/C N/C 1.7% 0.4% -9.4% 3.0% 2.7% -13.1% N/C 0.0%

Revenue and income statement

In 2025, PANAM FRANCE generates positive net income of 1.5 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 483 107 €

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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 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory.

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

41.139%

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

20.94%

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

46.8%

Solvency indicators evolution
PANAM FRANCE

Sector positioning

Debt ratio
41.14 2025
2023
2024
2025
Q1: 13.31
Med: 53.8
Q3: 115.3
Good -25 pts over 3 years

In 2025, the debt ratio of PANAM FRANCE (41.14) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
20.94% 2025
2023
2024
2025
Q1: 22.16%
Med: 40.47%
Q3: 59.86%
Watch

In 2025, the financial autonomy of PANAM FRANCE (20.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
2.65 years 2023
2023
Q1: 0.0 years
Med: 0.82 years
Q3: 3.78 years
Average

In 2023, the repayment capacity of PANAM FRANCE (2.65) 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 102.43. 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

102.434

Liquidity indicators evolution
PANAM FRANCE

Sector positioning

Liquidity ratio
102.43 2025
2023
2024
2025
Q1: 162.21
Med: 321.44
Q3: 506.81
Watch

In 2025, the liquidity ratio of PANAM FRANCE (102.43) 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.

Interest coverage
2.45x 2023
2023
Q1: 0.0x
Med: 1.73x
Q3: 8.27x
Good

In 2023, the interest coverage of PANAM FRANCE (2.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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
PANAM FRANCE

Positioning of PANAM FRANCE in its sector

Comparison with sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of PANAM FRANCE is estimated at 3 624 609 € (range 1 587 333€ - 12 000 218€). 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
138 transactions
1587k€ 3624k€ 12000k€
3 624 609 € Range: 1 587 333€ - 12 000 218€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
1 483 107 € × 2.4x = 3 624 609 €
Range: 1 587 334€ - 12 000 218€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses)

Compare PANAM FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Frequently asked questions about PANAM FRANCE

What is the revenue of PANAM FRANCE ?

The revenue of PANAM FRANCE in 2023 is 11.7 M€.

Is PANAM FRANCE profitable?

Yes, PANAM FRANCE generated a net profit of 1.5 M€ in 2025.

Where is the headquarters of PANAM FRANCE ?

The headquarters of PANAM FRANCE is located in VILLEMUR-SUR-TARN (31340), in the department Haute-Garonne.

Where to find the tax return of PANAM FRANCE ?

The tax return of PANAM FRANCE 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 PANAM FRANCE operate?

PANAM FRANCE operates in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses (NAF code 01.11Z). See the 'Sector positioning' section above to compare the company with its competitors.