PANDIS EXPANSION : revenue, balance sheet and financial ratios

PANDIS EXPANSION is a French company founded 37 years ago, specialized in the sector Supports juridiques de gestion de patrimoine immobilier. Based in PANTIN (93500), this company of category PME shows in 2024 a revenue of 2.6 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 - PANDIS EXPANSION (SIREN 349933523)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 648 982 € 2 612 533 € 2 617 645 € 2 445 353 € 2 502 398 € 2 445 886 € 2 537 473 € 2 470 640 €
Net income 1 051 425 € 1 112 736 € 1 238 654 € 1 336 185 € 4 908 465 € 1 374 038 € 1 117 542 € 2 383 197 €
EBITDA 1 053 692 € 1 220 391 € 1 300 985 € 1 273 592 € 1 304 170 € 1 256 401 € 1 229 210 € 521 306 €
Net margin 39.7% 42.6% 47.3% 54.6% 196.2% 56.2% 44.0% 96.5%

Revenue and income statement

In 2024, PANDIS EXPANSION achieves revenue of 2.6 M€. Revenue is growing positively over 8 years (CAGR: +1.0%). Vs 2023: +1%. After deducting consumption (0 €), gross margin stands at 2.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 39.8% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -14%, reducing margin by 6.9 pts. This reflects costs rising faster than 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 1.1 M€, i.e. 39.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 648 982 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 648 982 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

1 053 692 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

456 722 €

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

1 051 425 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

39.8%

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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 13%. 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 87%. 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 60.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

12.618%

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

87.008%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

60.403%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

1.494

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

39.7%

Solvency indicators evolution
PANDIS EXPANSION

Sector positioning

Debt ratio
12.62 2024
2022
2023
2024
Q1: 0.0
Med: 6.93
Q3: 134.27
Average

In 2024, the debt ratio of PANDIS EXPANSION (12.62) 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
87.01% 2024
2022
2023
2024
Q1: 0.05%
Med: 26.57%
Q3: 74.17%
Excellent

In 2024, the financial autonomy of PANDIS EXPANSION (87.0%) 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.

Repayment capacity
1.49 years 2024
2022
2023
2024
Q1: -1.34 years
Med: 0.0 years
Q3: 4.54 years
Average

In 2024, the repayment capacity of PANDIS EXPANSION (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2252.31. 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 5.7x. Operating income very largely covers interest expenses: high safety margin.

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

2252.313

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

5.743

Liquidity indicators evolution
PANDIS EXPANSION

Sector positioning

Liquidity ratio
2252.31 2024
2022
2023
2024
Q1: 94.1
Med: 322.17
Q3: 1824.83
Excellent

In 2024, the liquidity ratio of PANDIS EXPANSION (2252.31) 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.

Interest coverage
5.74x 2024
2022
2023
2024
Q1: -25.66x
Med: 0.0x
Q3: 8.44x
Good +6 pts over 3 years

In 2024, the interest coverage of PANDIS EXPANSION (5.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The company must finance 7 days of gap between collections and payments. Overall, WCR represents 1087 days of revenue, i.e. 8.0 M€ to permanently finance. Over 2017-2024, WCR increased by +525%, requiring additional financing.

Operating WCR (2024) ?
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

7 995 343 €

Customer credit (2024) ?
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

15 j

Supplier credit (2024) ?
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

8 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

1087 j

WCR and payment terms evolution
PANDIS EXPANSION

Positioning of PANDIS EXPANSION in its sector

Comparison with sector Supports juridiques de gestion de patrimoine immobilier

Valuation estimate

Based on 277 transactions of similar company sales (all years), the value of PANDIS EXPANSION is estimated at 1 394 750 € (range 457 877€ - 4 047 656€). With an EBITDA of 1 053 692€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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.

Estimated enterprise value 2024
277 transactions
457k€ 1394k€ 4047k€
1 394 750 € Range: 457 877€ - 4 047 656€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 053 692 € × 1.3x
Estimation 1 397 480 €
486 239€ - 4 216 372€
Revenue Multiple 30%
2 648 982 € × 0.29x
Estimation 755 900 €
364 346€ - 1 649 078€
Net Income Multiple 20%
1 051 425 € × 2.2x
Estimation 2 346 201 €
527 270€ - 7 223 735€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Supports juridiques de gestion de patrimoine immobilier)

Compare PANDIS EXPANSION with other companies in the same sector:

Voir toutes les statistiques du secteur Supports juridiques de gestion de patrimoine immobilier

Frequently asked questions about PANDIS EXPANSION

What is the revenue of PANDIS EXPANSION ?

The revenue of PANDIS EXPANSION in 2024 is 2.6 M€.

Is PANDIS EXPANSION profitable?

Yes, PANDIS EXPANSION generated a net profit of 1.1 M€ in 2024.

Where is the headquarters of PANDIS EXPANSION ?

The headquarters of PANDIS EXPANSION is located in PANTIN (93500), in the department Seine-Saint-Denis.

Where to find the tax return of PANDIS EXPANSION ?

The tax return of PANDIS EXPANSION 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 PANDIS EXPANSION operate?

PANDIS EXPANSION operates in the sector Supports juridiques de gestion de patrimoine immobilier (NAF code 68.32B). See the 'Sector positioning' section above to compare the company with its competitors.