SIREN : 066310178
PANIMA is a French company founded 19 years ago, specialized in the sector Fabrication de plats préparés. Based in DEMBENI (97660), this company of category GE shows in 2024 a revenue of 22.7 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 22 701 603 € | 26 977 080 € | 23 306 105 € | 21 703 336 € | 17 914 681 € | 18 991 232 € | 17 022 264 € | 15 103 805 € | 14 350 651 € |
| Net income | 1 215 818 € | 1 870 554 € | 1 994 876 € | 3 053 761 € | 1 872 181 € | 2 594 389 € | 2 167 310 € | 1 906 119 € | 2 439 592 € |
| EBITDA | 2 500 861 € | 5 437 930 € | 4 899 771 € | 5 427 736 € | 4 773 892 € | 5 083 105 € | 4 424 089 € | 3 451 931 € | 3 751 897 € |
| Net margin | 5.4% | 6.9% | 8.6% | 14.1% | 10.5% | 13.7% | 12.7% | 12.6% | 17.0% |
In 2024, PANIMA achieves revenue of 22.7 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.2%. Significant drop of -16% vs 2023. After deducting consumption (9.0 M€), gross margin stands at 13.8 M€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.5 M€, representing 11.0% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -54%, reducing margin by 9.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.2 M€, i.e. 5.4% of revenue. This profit can be retained or distributed to shareholders.
22 701 603 €
13 750 223 €
2 500 861 €
977 402 €
1 215 818 €
10.6%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 86%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.852%
85.938%
5.344%
0.18
67.6%
In 2024, the debt ratio of PANIMA (0.85) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of PANIMA (85.9%) 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 PANIMA (0.18) 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 250.82. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.
250.819
0.182
In 2024, the liquidity ratio of PANIMA (250.82) 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 PANIMA (0.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 61 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. The company must finance 24 days of gap between collections and payments. Inventory turnover is 59 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 108 days of revenue, i.e. 6.8 M€ to permanently finance.
6 802 308 €
61 j
37 j
59 j
108 j
Based on 92 transactions of similar company sales
(all years),
the value of PANIMA is estimated at
9 587 883 €
(range 2 587 342€ - 16 966 308€).
With an EBITDA of 2 500 861€, the sector multiple of 4.6x is applied.
The price/revenue ratio is 0.46x
(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 92 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 PANIMA with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication de plats préparés
The revenue of PANIMA in 2024 is 22.7 M€.
Yes, PANIMA generated a net profit of 1.2 M€ in 2024.
The headquarters of PANIMA is located in DEMBENI (97660), in the department Mayotte.
The tax return of PANIMA 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).
PANIMA operates in the sector Fabrication de plats préparés (NAF code 10.85Z). See the 'Sector positioning' section above to compare the company with its competitors.