SIREN : 808462915
CEPHAM is a French company founded 11 years ago, specialized in the sector Supermarchés. Based in SAINT-PRIVAT-DES-VIEUX (30340), this company of category PME shows in 2024 a revenue of 9.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 9 482 910 € | 8 868 516 € | 7 689 252 € | 7 122 925 € | 6 339 986 € | 4 966 611 € | 5 453 490 € | 5 271 497 € | 4 971 099 € |
| Net income | 290 180 € | 211 814 € | 232 919 € | 324 940 € | 205 187 € | -204 273 € | -118 906 € | -39 580 € | -7 342 € |
| EBITDA | 481 288 € | 398 882 € | 434 252 € | 486 766 € | 290 071 € | -11 536 € | -54 795 € | 91 264 € | 127 412 € |
| Net margin | 3.1% | 2.4% | 3.0% | 4.6% | 3.2% | -4.1% | -2.2% | -0.8% | -0.1% |
In 2024, CEPHAM achieves revenue of 9.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.4%. Vs 2023: +7%. After deducting consumption (7.2 M€), gross margin stands at 2.3 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 481 k€, representing 5.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 290 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.
9 482 910 €
2 281 531 €
481 288 €
351 524 €
290 180 €
5.1%
The debt ratio (= Financial debt / Equity x 100) stands at 75%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
75.232%
43.031%
4.55%
1.501
36.1%
In 2024, the debt ratio of CEPHAM (75.23) 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 CEPHAM (43.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of CEPHAM (1.50) 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 255.01. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.
255.013
1.312
In 2024, the liquidity ratio of CEPHAM (255.01) 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 CEPHAM (1.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 13 days of revenue, i.e. 349 k€ to permanently finance. Notable WCR improvement over the period (-37%), freeing up cash.
349 445 €
0 j
11 j
15 j
13 j
Based on 551 transactions of similar company sales in 2024, the value of CEPHAM is estimated at 2 129 932 € (range 904 670€ - 4 388 194€). With an EBITDA of 481 288€, 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 CEPHAM with other companies in the same sector:
The revenue of CEPHAM in 2024 is 9.5 M€.
Yes, CEPHAM generated a net profit of 290 k€ in 2024.
The headquarters of CEPHAM is located in SAINT-PRIVAT-DES-VIEUX (30340), in the department Gard.
The tax return of CEPHAM 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).
CEPHAM operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.