PANIHALLES : revenue, balance sheet and financial ratios

PANIHALLES is a French company founded 6 years ago, specialized in the sector Restauration de type rapide. Based in STRASBOURG (67000), this company of category PME shows in 2022 a revenue of 2.4 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

Financial history - PANIHALLES (SIREN 852973601)
Indicator 2023 2022 2021 2020
Revenue N/C 2 437 177 € 1 776 972 € N/C
Net income 5 339 € -22 456 € 51 922 € -8 610 €
EBITDA N/C 87 442 € 223 013 € N/C
Net margin N/C -0.9% 2.9% N/C

Revenue and income statement

In 2023, PANIHALLES generates positive net income of 5 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 339 €

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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 617%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

617.068%

Financial autonomy (2023) ?
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

8.725%

Asset age ratio (2023) ?
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

45.1%

Solvency indicators evolution
PANIHALLES

Sector positioning

Debt ratio
617.07 2023
2021
2022
2023
Q1: 0.0
Med: 20.04
Q3: 134.27
Watch

In 2023, the debt ratio of PANIHALLES (617.07) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
8.72% 2023
2021
2022
2023
Q1: 0.42%
Med: 17.62%
Q3: 44.16%
Average +8 pts over 3 years

In 2023, the financial autonomy of PANIHALLES (8.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-15.92 years 2022
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 2.27 years
Excellent -50 pts over 2 years

In 2022, the repayment capacity of PANIHALLES (-15.92) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 85.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

85.07

Liquidity indicators evolution
PANIHALLES

Sector positioning

Liquidity ratio
85.07 2023
2021
2022
2023
Q1: 58.12
Med: 115.45
Q3: 210.02
Average -7 pts over 3 years

In 2023, the liquidity ratio of PANIHALLES (85.07) 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
14.33x 2022
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 1.91x
Excellent

In 2022, the interest coverage of PANIHALLES (14.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
PANIHALLES

Positioning of PANIHALLES in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 689 transactions of similar company sales in 2023, the value of PANIHALLES is estimated at 36 164 € (range 16 439€ - 86 681€). 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 2023
689 transactions
16k€ 36k€ 86k€
36 164 € Range: 16 439€ - 86 681€
NAF 5 année 2023

Valuation method used

Net Income Multiple
5 339 € × 6.8x = 36 164 €
Range: 16 440€ - 86 682€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 689 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 (Restauration de type rapide)

Compare PANIHALLES with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration de type rapide

Frequently asked questions about PANIHALLES

What is the revenue of PANIHALLES ?

The revenue of PANIHALLES in 2022 is 2.4 M€.

Is PANIHALLES profitable?

Yes, PANIHALLES generated a net profit of 5 k€ in 2023.

Where is the headquarters of PANIHALLES ?

The headquarters of PANIHALLES is located in STRASBOURG (67000), in the department Bas-Rhin.

Where to find the tax return of PANIHALLES ?

The tax return of PANIHALLES 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 PANIHALLES operate?

PANIHALLES operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.