SIREN : 879926418
CEPHEE is a French company founded 6 years ago, specialized in the sector Hôtels et hébergement similaire . Based in PONTARLIER (25300), this company of category PME shows in 2024 a revenue of 394 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 | 2024 | 2023 | 2022 | 2021 | 2019 |
|---|---|---|---|---|---|
| Revenue | 394 363 € | 447 197 € | 345 533 € | 406 568 € | N/C |
| Net income | -19 376 € | 12 589 € | 9 706 € | 8 461 € | -1 172 € |
| EBITDA | 42 430 € | 85 217 € | 59 954 € | 95 637 € | N/C |
| Net margin | -4.9% | 2.8% | 2.8% | 2.1% | N/C |
In 2024, CEPHEE achieves revenue of 394 k€. Activity remains stable over the period (CAGR: -1.0%). Significant drop of -12% vs 2023. After deducting consumption (15 k€), gross margin stands at 380 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 10.8% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -50%, reducing margin by 8.3 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -19 k€ (-4.9% of revenue), which will impact equity.
394 363 €
379 807 €
42 430 €
-6 277 €
-19 376 €
10.8%
The debt ratio (= Financial debt / Equity x 100) stands at 2209%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 73.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
2209.028%
4.053%
3.676%
73.531
90.4%
In 2024, the debt ratio of CEPHEE (2209.03) 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 CEPHEE (4.0%) 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 CEPHEE (73.53) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 79.80. 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 28.8x. Operating income very largely covers interest expenses: high safety margin.
79.801
28.836
In 2024, the liquidity ratio of CEPHEE (79.80) 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 CEPHEE (28.8x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 16 days of revenue, i.e. 18 k€ to permanently finance.
17 967 €
3 j
66 j
3 j
16 j
Based on 99 transactions of similar company sales
in 2024,
the value of CEPHEE is estimated at
206 964 €
(range 69 543€ - 402 213€).
With an EBITDA of 42 430€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.54x
(in line with sector norms).
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 99 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 CEPHEE with other companies in the same sector:
Voir toutes les statistiques du secteur Hôtels et hébergement similaire
The revenue of CEPHEE in 2024 is 394 k€.
CEPHEE recorded a net loss in 2024.
The headquarters of CEPHEE is located in PONTARLIER (25300), in the department Doubs.
The tax return of CEPHEE 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).
CEPHEE operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.