SIREN : 489967844
CEPAG is a French company founded 20 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in PARIS (75017), this company of category PME shows in 2022 a revenue of 11 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 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|
| Revenue | 11 128 € | 8 842 € | 9 274 € | 16 541 € | 19 335 € | 20 507 € |
| Net income | 392 € | 1 009 € | 3 406 € | 4 530 € | 6 465 € | 8 463 € |
| EBITDA | 613 € | 1 629 € | 3 566 € | 5 329 € | 7 604 € | 10 424 € |
| Net margin | 3.5% | 11.4% | 36.7% | 27.4% | 33.4% | 41.3% |
In 2022, CEPAG achieves revenue of 11 k€. Revenue is declining over the period 2017-2022 (CAGR: -11.5%). Vs 2021, growth of +26% (9 k€ -> 11 k€). After deducting consumption (7 k€), gross margin stands at 4 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 613 €, representing 5.5% of revenue. Warning negative scissor effect: despite revenue change (+26%), EBITDA varies by -62%, reducing margin by 12.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 392 €, i.e. 3.5% of revenue. This profit can be retained or distributed to shareholders.
11 128 €
4 286 €
613 €
461 €
392 €
5.5%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 81%. 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 4.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
0.546%
80.52%
4.826%
0.056
In 2022, the debt ratio of CEPAG (0.55) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2022, the financial autonomy of CEPAG (80.5%) 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 2022, the repayment capacity of CEPAG (0.06) 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 512.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
512.749
0.0
In 2022, the liquidity ratio of CEPAG (512.75) 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 2022, the interest coverage of CEPAG (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 217 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 98 days. The gap of 119 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 21 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 259 days of revenue, i.e. 8 k€ to permanently finance. Notable WCR improvement over the period (-22%), freeing up cash.
7 993 €
217 j
98 j
21 j
259 j
Based on 185 transactions of similar company sales (all years), the value of CEPAG is estimated at 2 212 € (range 922€ - 5 380€). With an EBITDA of 613€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.28x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 185 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 CEPAG with other companies in the same sector:
Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé
The revenue of CEPAG in 2022 is 11 k€.
Yes, CEPAG generated a net profit of 392€ in 2022.
The headquarters of CEPAG is located in PARIS (75017), in the department Paris.
The tax return of CEPAG 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).
CEPAG operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.