SIREN : 388499188
PANDA is a French company founded 33 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in LE PRE-SAINT-GERVAIS (93310), this company of category PME shows in 2024 a revenue of 4.6 M€. 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 4 644 540 € | 4 307 644 € | 4 712 979 € | 3 800 703 € | 3 631 327 € | 3 383 008 € | 2 800 695 € | 3 073 894 € |
| Net income | 1 089 470 € | 528 960 € | 1 331 799 € | 960 260 € | 930 652 € | 819 676 € | 633 251 € | 249 864 € |
| EBITDA | 1 482 184 € | 921 800 € | 2 060 323 € | 1 525 657 € | 1 534 179 € | 1 368 271 € | 721 444 € | 958 526 € |
| Net margin | 23.5% | 12.3% | 28.3% | 25.3% | 25.6% | 24.2% | 22.6% | 8.1% |
In 2024, PANDA achieves revenue of 4.6 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Vs 2023: +8%. After deducting consumption (58 k€), gross margin stands at 4.6 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 31.9% of revenue. Positive scissor effect: EBITDA margin improves by +10.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 23.5% of revenue. This profit can be retained or distributed to shareholders.
4 644 540 €
4 586 136 €
1 482 184 €
1 138 394 €
1 089 470 €
31.9%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 23.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
68.145%
23.322%
0.0
In 2024, the debt ratio of PANDA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of PANDA (68.1%) 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 2024, the repayment capacity of PANDA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 481.35. 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 2.1x. Financial charges are adequately covered by operations.
481.347
2.059
In 2024, the liquidity ratio of PANDA (481.35) 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 2024, the interest coverage of PANDA (2.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 137 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 181 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 89 days of revenue, i.e. 1.2 M€ to permanently finance. Notable WCR improvement over the period (-23%), freeing up cash.
1 154 447 €
137 j
181 j
10 j
89 j
Based on 98 transactions of similar company sales
(all years),
the value of PANDA is estimated at
4 131 347 €
(range 1 018 957€ - 6 844 733€).
With an EBITDA of 1 482 184€, the sector multiple of 3.5x is applied.
The price/revenue ratio is 0.36x
(conservative valuation).
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 98 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 PANDA with other companies in the same sector:
Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses
The revenue of PANDA in 2024 is 4.6 M€.
Yes, PANDA generated a net profit of 1.1 M€ in 2024.
The headquarters of PANDA is located in LE PRE-SAINT-GERVAIS (93310), in the department Seine-Saint-Denis.
The tax return of PANDA 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).
PANDA operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.