SIREN : 512032582
CEPIA is a French company founded 17 years ago, specialized in the sector Supermarchés. Based in COURPIERE (63120), this company of category PME shows in 2024 a revenue of 3.1 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 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 3 085 901 € | 3 171 921 € | 3 011 753 € | 3 029 544 € | 2 973 497 € | 2 453 957 € | 2 268 344 € | 2 125 065 € |
| Net income | 80 725 € | 74 346 € | 84 307 € | 93 568 € | 152 023 € | 91 146 € | 80 876 € | 56 836 € |
| EBITDA | 111 752 € | 95 135 € | 124 621 € | 133 868 € | 213 413 € | 133 399 € | 109 077 € | 96 237 € |
| Net margin | 2.6% | 2.3% | 2.8% | 3.1% | 5.1% | 3.7% | 3.6% | 2.7% |
In 2024, CEPIA achieves revenue of 3.1 M€. Revenue is growing positively over 8 years (CAGR: +4.8%). Slight decline of -3% vs 2023. After deducting consumption (2.4 M€), gross margin stands at 657 k€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 112 k€, representing 3.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 81 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.
3 085 901 €
657 352 €
111 752 €
86 948 €
80 725 €
3.6%
The debt ratio (= Financial debt / Equity x 100) stands at 159%. 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 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
159.358%
31.462%
3.376%
4.869
60.9%
In 2024, the debt ratio of CEPIA (159.36) 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 CEPIA (31.5%) 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 CEPIA (4.87) 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 307.91. 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 5.8x. Operating income very largely covers interest expenses: high safety margin.
307.912
5.802
In 2024, the liquidity ratio of CEPIA (307.91) 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 CEPIA (5.8x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 15 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 281 k€ to permanently finance. Over 2016-2024, WCR increased by +133%, requiring additional financing.
280 848 €
0 j
15 j
32 j
33 j
Based on 551 transactions of similar company sales in 2024, the value of CEPIA is estimated at 571 083 € (range 250 227€ - 1 166 015€). With an EBITDA of 111 752€, 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 CEPIA with other companies in the same sector:
The revenue of CEPIA in 2024 is 3.1 M€.
Yes, CEPIA generated a net profit of 81 k€ in 2024.
The headquarters of CEPIA is located in COURPIERE (63120), in the department Puy-de-Dome.
The tax return of CEPIA 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).
CEPIA operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.