SIREN : 815317516
PNM is a French company founded 10 years ago, specialized in the sector Restauration traditionnelle. Based in COUERON (44220), this company of category PME shows in 2022 a revenue of 318 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
| Indicator | 2022 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 317 727 € | 33 600 € | 36 400 € | 47 000 € | 31 200 € |
| Net income | 37 708 € | -14 299 € | -7 414 € | 5 896 € | 994 € |
| EBITDA | 80 452 € | -8 581 € | -7 399 € | 7 157 € | -7 433 € |
| Net margin | 11.9% | -42.6% | -20.4% | 12.5% | 3.2% |
In 2022, PNM achieves revenue of 318 k€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +47.2%. Vs 2019, growth of +846% (34 k€ -> 318 k€). After deducting consumption (38 k€), gross margin stands at 280 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 80 k€, representing 25.3% of revenue. Positive scissor effect: EBITDA margin improves by +50.9 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 38 k€, i.e. 11.9% of revenue. This profit can be retained or distributed to shareholders.
317 727 €
279 846 €
80 452 €
36 854 €
37 708 €
25.3%
The debt ratio (= Financial debt / Equity x 100) stands at 360%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 24.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
359.713%
16.589%
24.035%
5.529
76.1%
In 2022, the debt ratio of PNM (359.71) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2022, the financial autonomy of PNM (16.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2022, the repayment capacity of PNM (5.53) 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 131.40. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.
131.401
1.672
In 2022, the liquidity ratio of PNM (131.40) 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.
In 2022, the interest coverage of PNM (1.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 155 days. Excellent situation: suppliers finance 98 days of the operating cycle (retail model). Overall, WCR represents 14 days of revenue, i.e. 13 k€ to permanently finance. Notable WCR improvement over the period (-70%), freeing up cash.
12 557 €
57 j
155 j
0 j
14 j
Based on 833 transactions of similar company sales in 2022, the value of PNM is estimated at 288 487 € (range 161 060€ - 503 876€). With an EBITDA of 80 452€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.96x (in line with sector norms). 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.
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This estimate is based on the analysis of 833 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 PNM with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of PNM in 2022 is 318 k€.
Yes, PNM generated a net profit of 38 k€ in 2022.
The headquarters of PNM is located in COUERON (44220), in the department Loire-Atlantique.
The tax return of PNM 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).
PNM operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.