SIREN : 379592496
PANAMA is a French company founded 35 years ago, specialized in the sector Hôtels et hébergement similaire . Based in CHANTEPIE (35135), this company of category PME shows in 2023 a revenue of 698 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 698 156 € | N/C | 362 911 € | 367 227 € | N/C | 1 008 319 € | N/C |
| Net income | 77 417 € | 49 897 € | 9 525 € | 19 921 € | 220 779 € | 150 801 € | 83 017 € |
| EBITDA | 148 915 € | N/C | 59 781 € | 79 520 € | N/C | 287 939 € | N/C |
| Net margin | 11.1% | N/C | 2.6% | 5.4% | N/C | 15.0% | N/C |
In 2023, PANAMA achieves revenue of 698 k€. Revenue is declining over the period 2017-2023 (CAGR: -5.9%). After deducting consumption (46 k€), gross margin stands at 652 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 149 k€, representing 21.3% of 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 77 k€, i.e. 11.1% of revenue. This profit can be retained or distributed to shareholders.
698 156 €
652 013 €
148 915 €
104 013 €
77 417 €
21.3%
The debt ratio (= Financial debt / Equity x 100) stands at 28%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
27.781%
70.223%
17.292%
1.485
14.2%
In 2023, the debt ratio of PANAMA (27.78) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of PANAMA (70.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2023, the repayment capacity of PANAMA (1.49) 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 263.11. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.
263.114
1.669
In 2023, the liquidity ratio of PANAMA (263.11) 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.
In 2023, the interest coverage of PANAMA (1.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 125 k€ to permanently finance.
124 830 €
6 j
55 j
4 j
64 j
Based on 108 transactions of similar company sales in 2023, the value of PANAMA is estimated at 497 679 € (range 197 404€ - 1 101 143€). With an EBITDA of 148 915€, the sector multiple of 3.7x is applied. The price/revenue ratio is 0.74x (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 108 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 PANAMA with other companies in the same sector:
Voir toutes les statistiques du secteur Hôtels et hébergement similaire
The revenue of PANAMA in 2023 is 698 k€.
Yes, PANAMA generated a net profit of 77 k€ in 2023.
The headquarters of PANAMA is located in CHANTEPIE (35135), in the department Ille-et-Vilaine.
The tax return of PANAMA 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).
PANAMA operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.