PANTHERA SERVICES : revenue, balance sheet and financial ratios

PANTHERA SERVICES is a French company founded 23 years ago, specialized in the sector Autre mise à disposition de ressources humaines. Based in LA MOTTE-SERVOLEX (73290), this company of category ETI shows in 2025 a revenue of 599 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - PANTHERA SERVICES (SIREN 445182850)
Indicator 2025 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 599 367 € 517 449 € 451 331 € 365 818 € 352 089 € 501 971 € 642 372 € 696 488 € 747 631 €
Net income 67 970 € 18 454 € 22 358 € 21 293 € 16 276 € 58 273 € 57 343 € 31 602 € 45 547 €
EBITDA 103 446 € 62 871 € 54 850 € 49 571 € 27 466 € 71 814 € 103 687 € 55 980 € 86 902 €
Net margin 11.3% 3.6% 5.0% 5.8% 4.6% 11.6% 8.9% 4.5% 6.1%

Revenue and income statement

In 2025, PANTHERA SERVICES achieves revenue of 599 k€. Activity remains stable over the period (CAGR: -2.4%). Vs 2024, growth of +16% (517 k€ -> 599 k€). After deducting consumption (0 €), gross margin stands at 599 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 103 k€, representing 17.3% of revenue. Positive scissor effect: EBITDA margin improves by +5.1 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 68 k€, i.e. 11.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

599 367 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

599 367 €

EBITDA (2025) ?
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

103 446 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

69 093 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

67 970 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.3%

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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 494%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 11.3% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

493.833%

Financial autonomy (2025) ?
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

11.996%

Cash flow / Revenue (2025) ?
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

11.259%

Repayment capacity (2025) ?
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

6.969

Solvency indicators evolution
PANTHERA SERVICES

Sector positioning

Debt ratio
493.83 2025
2023
2024
2025
Q1: 2.81
Med: 35.03
Q3: 53.27
Watch

In 2025, the debt ratio of PANTHERA SERVICES (493.83) 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
12.0% 2025
2023
2024
2025
Q1: 16.22%
Med: 43.47%
Q3: 63.84%
Watch -14 pts over 3 years

In 2025, the financial autonomy of PANTHERA SERVICES (12.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
6.97 years 2025
2023
2024
2025
Q1: -0.54 years
Med: 0.0 years
Q3: 0.54 years
Watch +21 pts over 3 years

In 2025, the repayment capacity of PANTHERA SERVICES (6.97) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 348.39. 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 21.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

348.391

Interest coverage (2025) ?
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

21.813

Liquidity indicators evolution
PANTHERA SERVICES

Sector positioning

Liquidity ratio
348.39 2025
2023
2024
2025
Q1: 186.52
Med: 311.24
Q3: 795.18
Good -23 pts over 3 years

In 2025, the liquidity ratio of PANTHERA SERVICES (348.39) 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.

Interest coverage
21.81x 2025
2023
2024
2025
Q1: -2.96x
Med: 0.0x
Q3: 6.29x
Excellent

In 2025, the interest coverage of PANTHERA SERVICES (21.8x) 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. Average customer payment term: 115 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1497 days. Excellent situation: suppliers finance 1382 days of the operating cycle (retail model). Overall, WCR represents 405 days of revenue, i.e. 674 k€ to permanently finance. Over 2016-2025, WCR increased by +107%, requiring additional financing.

Operating WCR (2025) ?
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

673 838 €

Customer credit (2025) ?
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

115 j

Supplier credit (2025) ?
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

1497 j

Inventory turnover (2025) ?
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 (2025) ?
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

405 j

WCR and payment terms evolution
PANTHERA SERVICES

Positioning of PANTHERA SERVICES in its sector

Comparison with sector Autre mise à disposition de ressources humaines

Valuation estimate

Based on 147 transactions of similar company sales (all years), the value of PANTHERA SERVICES is estimated at 145 371 € (range 73 977€ - 326 354€). With an EBITDA of 103 446€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.08x (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 2025
147 transactions
73k€ 145k€ 326k€
145 371 € Range: 73 977€ - 326 354€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
103 446 € × 2.0x
Estimation 210 360 €
101 480€ - 452 554€
Revenue Multiple 30%
599 367 € × 0.08x
Estimation 47 993 €
36 191€ - 82 435€
Net Income Multiple 20%
67 970 € × 1.9x
Estimation 128 966 €
61 902€ - 376 736€
How is this estimate calculated?

This estimate is based on the analysis of 147 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 (Autre mise à disposition de ressources humaines)

Compare PANTHERA SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Autre mise à disposition de ressources humaines

Frequently asked questions about PANTHERA SERVICES

What is the revenue of PANTHERA SERVICES ?

The revenue of PANTHERA SERVICES in 2025 is 599 k€.

Is PANTHERA SERVICES profitable?

Yes, PANTHERA SERVICES generated a net profit of 68 k€ in 2025.

Where is the headquarters of PANTHERA SERVICES ?

The headquarters of PANTHERA SERVICES is located in LA MOTTE-SERVOLEX (73290), in the department Savoie.

Where to find the tax return of PANTHERA SERVICES ?

The tax return of PANTHERA SERVICES 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 PANTHERA SERVICES operate?

PANTHERA SERVICES operates in the sector Autre mise à disposition de ressources humaines (NAF code 78.30Z). See the 'Sector positioning' section above to compare the company with its competitors.