PASTOR : revenue, balance sheet and financial ratios

PASTOR is a French company founded 14 years ago, specialized in the sector Restauration traditionnelle. Based in ETRETAT (76790), this company of category PME shows in 2017 a revenue of 530 k€. 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 - PASTOR (SIREN 751036948)
Indicator 2023 2020 2019 2017 2016
Revenue N/C N/C N/C 530 247 € 505 519 €
Net income 0 € 0 € 0 € 41 571 € 28 772 €
EBITDA N/C N/C N/C 98 608 € 75 719 €
Net margin N/C N/C N/C 7.8% 5.7%

Revenue and income statement

In 2023, PASTOR records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2016-2017: 29 k€ -> 0 €.

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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 85%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

84.734%

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

40.809%

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

34.3%

Solvency indicators evolution
PASTOR

Sector positioning

Debt ratio
84.73 2023
2019
2020
2023
Q1: 0.2
Med: 35.0
Q3: 128.41
Average -9 pts over 3 years

In 2023, the debt ratio of PASTOR (84.73) 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
40.81% 2023
2019
2020
2023
Q1: 5.35%
Med: 29.08%
Q3: 53.84%
Good -8 pts over 3 years

In 2023, the financial autonomy of PASTOR (40.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 85.30. 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

85.3

Liquidity indicators evolution
PASTOR

Sector positioning

Liquidity ratio
85.3 2023
2019
2020
2023
Q1: 66.83
Med: 137.52
Q3: 259.63
Average +6 pts over 3 years

In 2023, the liquidity ratio of PASTOR (85.30) 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 (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
PASTOR

Positioning of PASTOR in its sector

Comparison with sector Restauration traditionnelle

Similar companies (Restauration traditionnelle)

Compare PASTOR with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about PASTOR

What is the revenue of PASTOR ?

The revenue of PASTOR in 2017 is 530 k€.

Is PASTOR profitable?

Yes, PASTOR generated a net profit of 42 k€ in 2017.

Where is the headquarters of PASTOR ?

The headquarters of PASTOR is located in ETRETAT (76790), in the department Seine-Maritime.

Where to find the tax return of PASTOR ?

The tax return of PASTOR 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 PASTOR operate?

PASTOR operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.