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CEPSR : revenue, balance sheet and financial ratios

CEPSR is a French company founded 9 years ago, specialized in the sector Supermarchés. Based in PLEUDIHEN-SUR-RANCE (22690), this company of category PME shows in 2022 a revenue of 2.0 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

Financial history - CEPSR (SIREN 823435474)
Indicator 2023 2022 2021 2020 2019
Revenue N/C 1 992 688 € N/C N/C N/C
Net income 17 685 € -1 869 € 14 172 € 57 200 € 79 453 €
EBITDA N/C 62 728 € N/C N/C N/C
Net margin N/C -0.1% N/C N/C N/C

Revenue and income statement

In 2023, CEPSR generates positive net income of 18 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2023: 79 k€ -> 18 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

17 685 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 28%. 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 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

28.401%

Financial autonomy (2023) ?
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

58.799%

Asset age ratio (2023) ?
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

27.5%

Solvency indicators evolution
CEPSR

Sector positioning

Debt ratio
28.4 2023
2021
2022
2023
Q1: 1.67
Med: 39.22
Q3: 113.04
Good -18 pts over 3 years

In 2023, the debt ratio of CEPSR (28.40) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
58.8% 2023
2021
2022
2023
Q1: 14.26%
Med: 30.93%
Q3: 46.43%
Excellent +7 pts over 3 years

In 2023, the financial autonomy of CEPSR (58.8%) 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.

Repayment capacity
2.11 years 2022
2022
Q1: 0.0 years
Med: 1.26 years
Q3: 3.5 years
Average

In 2022, the repayment capacity of CEPSR (2.11) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 239.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

239.179

Liquidity indicators evolution
CEPSR

Sector positioning

Liquidity ratio
239.18 2023
2021
2022
2023
Q1: 109.22
Med: 142.83
Q3: 196.34
Excellent

In 2023, the liquidity ratio of CEPSR (239.18) 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.

Interest coverage
1.16x 2022
2022
Q1: 0.0x
Med: 1.12x
Q3: 3.8x
Good

In 2022, the interest coverage of CEPSR (1.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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 (2023) ?
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 and payment terms evolution
CEPSR

Positioning of CEPSR in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 357 transactions of similar company sales in 2023, the value of CEPSR is estimated at 135 207 € (range 46 335€ - 253 657€). 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 2023
357 transactions
46k€ 135k€ 253k€
135 207 € Range: 46 335€ - 253 657€
NAF 5 année 2023

Valuation method used

Net Income Multiple
17 685 € × 7.6x = 135 207 €
Range: 46 335€ - 253 658€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 357 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 (Supermarchés)

Compare CEPSR with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about CEPSR

What is the revenue of CEPSR ?

The revenue of CEPSR in 2022 is 2.0 M€.

Is CEPSR profitable?

Yes, CEPSR generated a net profit of 18 k€ in 2023.

Where is the headquarters of CEPSR ?

The headquarters of CEPSR is located in PLEUDIHEN-SUR-RANCE (22690), in the department Cotes-d'Armor.

Where to find the tax return of CEPSR ?

The tax return of CEPSR 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 CEPSR operate?

CEPSR operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.