CENTRE HERVE PUPIER : revenue, balance sheet and financial ratios

CENTRE HERVE PUPIER is a French company founded 11 years ago, specialized in the sector Autres enseignements. Based in SOS (47170), this company of category PME shows in 2020 a revenue of 260 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CENTRE HERVE PUPIER (SIREN 811491554)
Indicator 2020 2018
Revenue 259 510 € 77 466 €
Net income 52 307 € 144 €
EBITDA 93 012 € 17 630 €
Net margin 20.2% 0.2%

Revenue and income statement

Im Jahr 2020 erzielt CENTRE HERVE PUPIER einen Umsatz von 260 k€. Vs 2018, Wachstum von +235% (77 k€ -> 260 k€). Nach Abzug des Verbrauchs (5 k€) beträgt die Bruttomarge 255 k€, d.h. eine Rate von 98%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht 93 k€, was 35.8% des Umsatzes entspricht. Positiver Schereneffekt: EBITDA-Marge verbessert sich um +13.1 Punkte. Diese hohe EBITDA-Marge bietet starke Selbstfinanzierungskapazität. Das Nettoergebnis beträgt 52 k€, d.h. 20.2% des Umsatzes.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

259 510 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

254 511 €

EBITDA (2020) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

93 012 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

65 514 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

52 307 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

35.6%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 0%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 0%. Geringe Autonomie: Das Unternehmen ist stark von externer Finanzierung abhängig. Der Cashflow beträgt 29.1% des Umsatzes. Dieses hohe Niveau bietet eine starke Selbstfinanzierungskapazität.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.09%

Financial autonomy (2020) ?
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

0.069%

Cash flow / Revenue (2020) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

29.135%

Repayment capacity (2020) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Asset age ratio (2020) ?
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

64.1%

Solvency indicators evolution
CENTRE HERVE PUPIER

Sector positioning

Verschuldungsgrad
0.09 2020
2018
2020
Q1: 0.0
Med: 2.96
Q3: 71.84
Gut -38 pts over 2 years

Im Jahr 2020 liegt unter dem Median der Branche das verschuldungsgrad von CENTRE HERVE PUPIER (0.09). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Diese kontrollierte Position spiegelt umsichtiges Management wider.

Finanzielle Autonomie
0.07% 2020
2018
2020
Q1: 0.03%
Med: 22.07%
Q3: 54.07%
Average -22 pts over 2 years

Im Jahr 2020 liegt unter dem Median der Branche das finanzielle autonomie von CENTRE HERVE PUPIER (0.1%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
0.0 ans 2020
2018
2020
Q1: 0.0 ans
Med: 0.0 ans
Q3: 0.62 ans
Ausgezeichnet -50 pts over 2 years

Im Jahr 2020 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von CENTRE HERVE PUPIER (0.0 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.

Liquidity ratios

Die Liquiditätsquote beträgt 170.84. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden. Der Zinsdeckungsgrad (= EBIT / Zinsaufwendungen) beträgt 0.3x. Gefahr: Das Betriebsergebnis deckt die Zinsaufwendungen nicht.

Liquidity ratio (2020) ?
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

170.842

Interest coverage (2020) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.329

Liquidity indicators evolution
CENTRE HERVE PUPIER

Sector positioning

Liquiditätsquote
170.84 2020
2018
2020
Q1: 110.64
Med: 206.5
Q3: 383.69
Average -11 pts over 2 years

Im Jahr 2020 liegt unter dem Median der Branche das liquiditätsquote von CENTRE HERVE PUPIER (170.84). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Eine Verbesserung würde die Wettbewerbsposition stärken.

Zinsdeckung
0.33x 2020
2018
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.07x
Ausgezeichnet

Im Jahr 2020 liegt in den oberen 25% der Branche das zinsdeckung von CENTRE HERVE PUPIER (0.3x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Hohe Deckung bedeutet, dass Finanzaufwendungen die Rentabilität wenig belasten.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 2 Tage. Lieferantenfrist: 0 Tage. Das Unternehmen muss 2 Tage Lücke finanzieren. WCR ist negativ (-38 Tage): Der Betrieb generiert strukturell Liquidität.

Operating WCR (2020) ?
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

-27 721 €

Customer credit (2020) ?
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

2 j

Supplier credit (2020) ?
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 (2020) ?
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 in days of revenue (2020) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-38 j

WCR and payment terms evolution
CENTRE HERVE PUPIER

Positioning of CENTRE HERVE PUPIER in its sector

Comparison with sector Autres enseignements

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of CENTRE HERVE PUPIER is estimated at 159 385 € (range 57 285€ - 482 819€). With an EBITDA of 93 012€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2020
134 transactions
57k€ 159k€ 482k€
159 385 € Range: 57 285€ - 482 819€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
93 012 € × 2.2x
Estimation 201 666 €
73 077€ - 524 504€
Revenue Multiple 30%
259 510 € × 0.36x
Estimation 92 759 €
30 948€ - 181 361€
Net Income Multiple 20%
52 307 € × 2.9x
Estimation 153 623 €
57 314€ - 830 797€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 134 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 (Autres enseignements)

Compare CENTRE HERVE PUPIER with other companies in the same sector:

Voir toutes les statistiques du secteur Autres enseignements

Frequently asked questions about CENTRE HERVE PUPIER

What is the revenue of CENTRE HERVE PUPIER ?

The revenue of CENTRE HERVE PUPIER in 2020 is 260 k€.

Is CENTRE HERVE PUPIER profitable?

Yes, CENTRE HERVE PUPIER generated a net profit of 52 k€ in 2020.

Where is the headquarters of CENTRE HERVE PUPIER ?

The headquarters of CENTRE HERVE PUPIER is located in SOS (47170), in the department Lot-et-Garonne.

Where to find the tax return of CENTRE HERVE PUPIER ?

The tax return of CENTRE HERVE PUPIER 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 CENTRE HERVE PUPIER operate?

CENTRE HERVE PUPIER operates in the sector Autres enseignements (NAF code 85.59B). See the 'Sector positioning' section above to compare the company with its competitors.