PASCALINE RESTAURANTS SA : revenue, balance sheet and financial ratios
PASCALINE RESTAURANTS SA is a French company
founded 46 years ago,
specialized in the sector Restauration traditionnelle.
Based in ROUEN (76000),
this company of category PME
shows in 2017 a revenue of 959 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PASCALINE RESTAURANTS SA (SIREN 317929115)
Indicator
2024
2023
2022
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
958 950 €
966 848 €
Net income
33 885 €
23 248 €
72 209 €
84 752 €
35 528 €
54 889 €
40 164 €
EBITDA
N/C
N/C
N/C
N/C
N/C
65 159 €
32 412 €
Net margin
N/C
N/C
N/C
N/C
N/C
5.7%
4.2%
Revenue and income statement
In 2024, PASCALINE RESTAURANTS SA generates positive net income of 34 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 40 k€ -> 34 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
33 885 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 16%. 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 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
16.483%
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
64.191%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution PASCALINE RESTAURANTS SA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2022
2023
2024
Debt ratio
0.0
0.104
13.714
12.955
10.433
27.654
16.483
Financial autonomy
72.571
68.673
62.522
68.064
66.979
60.469
64.191
Repayment capacity
0.0
0.005
None
None
None
None
None
Cash flow / Revenue
3.379%
6.386%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
16.482024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Good+9 pts over 3 years
In 2024, the debt ratio of PASCALINE RESTAURANTS SA (16.48) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
64.19%2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Excellent
In 2024, the financial autonomy of PASCALINE RESTAURANTS SA (64.2%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 109.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
109.702
Liquidity indicators evolution PASCALINE RESTAURANTS SA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2022
2023
2024
Liquidity ratio
181.146
120.611
144.189
99.649
131.96
104.837
109.702
Interest coverage
0.0
0.0
None
None
None
None
None
Sector positioning
Liquidity ratio
109.72024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Average
In 2024, the liquidity ratio of PASCALINE RESTAURANTS SA (109.70) 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.
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 (2024)
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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 (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
0 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
0 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 and payment terms evolution PASCALINE RESTAURANTS SA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2022
2023
2024
Operating WCR
15 943 €
27 541 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
8
8
0
0
0
0
0
Customer payment term (days)
7
8
0
0
0
0
0
Supplier payment term (days)
35
57
0
0
0
0
0
Positioning of PASCALINE RESTAURANTS SA in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 698 transactions of similar company sales
in 2024,
the value of PASCALINE RESTAURANTS SA is estimated at
235 639 €
(range 117 598€ - 533 580€).
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 value2024
698 transactions
117k€235k€533k€
235 639 €Range: 117 598€ - 533 580€
NAF 5 année 2024
Valuation method used
Net Income Multiple
33 885 €
×
7.0x
=235 640 €
Range: 117 599€ - 533 580€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 698 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 traditionnelle)
Compare PASCALINE RESTAURANTS SA with other companies in the same sector:
Frequently asked questions about PASCALINE RESTAURANTS SA
What is the revenue of PASCALINE RESTAURANTS SA ?
The revenue of PASCALINE RESTAURANTS SA in 2017 is 959 k€.
Is PASCALINE RESTAURANTS SA profitable?
Yes, PASCALINE RESTAURANTS SA generated a net profit of 34 k€ in 2024.
Where is the headquarters of PASCALINE RESTAURANTS SA ?
The headquarters of PASCALINE RESTAURANTS SA is located in ROUEN (76000), in the department Seine-Maritime.
Where to find the tax return of PASCALINE RESTAURANTS SA ?
The tax return of PASCALINE RESTAURANTS SA 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 PASCALINE RESTAURANTS SA operate?
PASCALINE RESTAURANTS SA operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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