SIREN : 392026886
CAPHORN is a French company founded 32 years ago, specialized in the sector Hypermarchés. Based in ESPALION (12500), this company of category PME shows in 2024 a revenue of 31.6 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 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 31 574 956 € | 30 611 819 € | 28 397 057 € | 26 507 751 € | 24 136 534 € | 23 228 431 € | 22 206 556 € | 21 518 901 € |
| Net income | 741 242 € | 529 482 € | 505 183 € | 372 788 € | 336 993 € | 290 988 € | 334 511 € | 402 483 € |
| EBITDA | 1 736 409 € | 1 349 967 € | 1 330 385 € | 1 179 234 € | 1 146 856 € | 911 154 € | 808 101 € | 797 580 € |
| Net margin | 2.3% | 1.7% | 1.8% | 1.4% | 1.4% | 1.3% | 1.5% | 1.9% |
In 2024, CAPHORN achieves revenue of 31.6 M€. Revenue is growing positively over 8 years (CAGR: +4.9%). Vs 2023: +3%. After deducting consumption (23.7 M€), gross margin stands at 7.9 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 1.7 M€, representing 5.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 741 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.
31 574 956 €
7 894 959 €
1 736 409 €
1 157 663 €
741 242 €
5.5%
The debt ratio (= Financial debt / Equity x 100) stands at 86%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
85.707%
30.673%
4.127%
1.649
40.8%
In 2024, the debt ratio of CAPHORN (85.71) 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 2024, the financial autonomy of CAPHORN (30.7%) 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 2024, the repayment capacity of CAPHORN (1.65) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 115.29. 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 4.6x. Financial charges are adequately covered by operations.
115.294
4.567
In 2024, the liquidity ratio of CAPHORN (115.29) 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 2024, the interest coverage of CAPHORN (4.6x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 9 days of revenue, i.e. 746 k€ to permanently finance. Notable WCR improvement over the period (-24%), freeing up cash.
745 800 €
1 j
30 j
17 j
9 j
Based on 551 transactions of similar company sales in 2024, the value of CAPHORN is estimated at 7 146 345 € (range 3 004 311€ - 14 693 423€). With an EBITDA of 1 736 409€, 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 CAPHORN with other companies in the same sector:
The revenue of CAPHORN in 2024 is 31.6 M€.
Yes, CAPHORN generated a net profit of 741 k€ in 2024.
The headquarters of CAPHORN is located in ESPALION (12500), in the department Aveyron.
The tax return of CAPHORN 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).
CAPHORN operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.