SIREN : 409603180
CAPAMA is a French company founded 29 years ago, specialized in the sector Hypermarchés. Based in ECAILLON (59176), this company of category ETI shows in 2024 a revenue of 27.2 M€. 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 | 2024 | 2023 | 2022 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|
| Revenue | 27 189 942 € | 24 374 000 € | 24 238 190 € | 25 132 993 € | 23 907 620 € | 24 986 282 € |
| Net income | 555 824 € | 356 964 € | 648 032 € | 642 417 € | 483 543 € | 692 850 € |
| EBITDA | 704 563 € | 313 485 € | 833 770 € | 943 913 € | 634 729 € | 994 228 € |
| Net margin | 2.0% | 1.5% | 2.7% | 2.6% | 2.0% | 2.8% |
In 2024, CAPAMA achieves revenue of 27.2 M€. Revenue is growing positively over 6 years (CAGR: +1.4%). Vs 2023, growth of +12% (24.4 M€ -> 27.2 M€). After deducting consumption (20.4 M€), gross margin stands at 6.8 M€, i.e. a rate of 25%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 705 k€, representing 2.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 556 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.
27 189 942 €
6 759 553 €
704 563 €
348 137 €
555 824 €
2.6%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 55%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
0.392%
54.587%
3.26%
0.06
43.2%
In 2024, the debt ratio of CAPAMA (0.39) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of CAPAMA (54.6%) 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 CAPAMA (0.06) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 193.88. 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 46.1x. Operating income very largely covers interest expenses: high safety margin.
193.885
46.062
In 2024, the liquidity ratio of CAPAMA (193.88) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of CAPAMA (46.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. Excellent situation: suppliers finance 91 days of the operating cycle (retail model). Inventory turnover is 33 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 210 days of revenue, i.e. 15.8 M€ to permanently finance. Over 2018-2024, WCR increased by +47%, requiring additional financing.
15 830 528 €
8 j
99 j
33 j
210 j
Based on 551 transactions of similar company sales in 2024, the value of CAPAMA is estimated at 4 188 602 € (range 1 892 299€ - 8 454 468€). With an EBITDA of 704 563€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 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 CAPAMA with other companies in the same sector:
The revenue of CAPAMA in 2024 is 27.2 M€.
Yes, CAPAMA generated a net profit of 556 k€ in 2024.
The headquarters of CAPAMA is located in ECAILLON (59176), in the department Nord.
The tax return of CAPAMA 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).
CAPAMA operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.