Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
Le dernier exercice comptable publié pour cette entreprise remonte à 2016. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

PANDO : revenue, balance sheet and financial ratios

PANDO is a French company founded 12 years ago, specialized in the sector Supports juridiques de gestion de patrimoine mobilier. Based in PARIS (75002), this company of category PME shows in 2016 a revenue of 250 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-20

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, PANDO is currently loss-making, which weighs on its accounts. Its financial structure is broadly in line with its sector.

Financial history - PANDO (SIREN 802948083)
Indicator 2016
Revenue 250 000 €
Net income -184 949 €
EBITDA -29 211 €
Net margin -74.0%

Revenue and income statement

In 2016, PANDO achieves revenue of 250 k€. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -29 k€, representing -11.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -185 k€ (-74.0% of revenue), which will impact equity.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

250 000 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

250 000 €

EBITDA (2016) ?
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

-29 211 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-42 127 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-184 949 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-11.7%

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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 101%. This ratio is slightly less favorable than the sector median (23.4%). Financial autonomy (= Equity / Total assets x 100) reaches 49%. This ratio is slightly less favorable than the sector median (57.3%).

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

101.31%

Financial autonomy (2016) ?
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

49.42%

Cash flow / Revenue (2016) ?
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

-68.81%

Repayment capacity (2016) ?
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

-17.58

Solvency indicators evolution
PANDO

Sector positioning

Debt ratio
101.31% 2016
Q1: 0.75%
Med: 23.41%
Q3: 98.79%
Average

In 2016, the debt ratio of PANDO (101.3%) 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
49.42% 2016
Q1: 19.93%
Med: 57.31%
Q3: 78.99%
Average

In 2016, the financial autonomy of PANDO (49.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.47. This ratio is slightly less favorable than the sector median (3.4).

Liquidity ratio (2016) ?
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

1.47

Interest coverage (2016) ?
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

-528.98

Liquidity indicators evolution
PANDO

Sector positioning

Liquidity ratio
1.47 2016
Q1: 1.17
Med: 3.44
Q3: 11.75
Average

In 2016, the liquidity ratio of PANDO (1.47) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-528.98x 2016
Q1: 0.0x
Med: 0.44x
Q3: 24.15x
Watch

In 2016, the interest coverage of PANDO (-529.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. The company must finance 22 days of gap between collections and payments. Overall, WCR represents 55 days of revenue, i.e. 38 k€ to permanently finance.

Operating WCR (2016) ?
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

38 102 €

Customer credit (2016) ?
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

48 j

Supplier credit (2016) ?
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

26 j

Inventory turnover (2016) ?
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 (2016) ?
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

55 j

WCR and payment terms evolution
PANDO

Positioning of PANDO in its sector

Comparison with sector Supports juridiques de gestion de patrimoine mobilier

Valuation estimate

Based on 103 transactions of similar company sales (all years), the value of PANDO is estimated at 76 247 € (range 40 562€ - 210 973€). The price/revenue ratio is 0.30x (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 2016
103 transactions
40k€ 76k€ 210k€
76 247 € Range: 40 562€ - 210 973€
NAF 5 all-time

Valuation method used

Revenue Multiple
250 000 € × 0.30x = 76 247 €
Range: 40 562€ - 210 974€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 103 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 mobilier)

Compare PANDO with other companies in the same sector:

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

Top companies in Supports juridiques de gestion de patrimoine mobilier

Largest companies by revenue in the sector Supports juridiques de gestion de patrimoine mobilier:

Top companies in Paris

Largest companies by revenue in the department Paris:

Voir le classement complet du département Paris

Frequently asked questions about PANDO

What is the revenue of PANDO ?

The revenue of PANDO in 2016 is 250 k€.

Is PANDO profitable?

PANDO recorded a net loss in 2016.

Where is the headquarters of PANDO ?

The headquarters of PANDO is located in PARIS (75002), in the department Paris.

Where to find the tax return of PANDO ?

The tax return of PANDO 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 PANDO operate?

PANDO operates in the sector Supports juridiques de gestion de patrimoine mobilier (NAF code 66.19A). See the 'Sector positioning' section above to compare the company with its competitors.