SIREN : 799857313
C.P.E.B is a French company founded 12 years ago, specialized in the sector Restauration traditionnelle. Based in ARGELES-SUR-MER (66700), this company of category PME shows in 2021 a revenue of 378 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 378 392 € | 263 000 € | 311 474 € | 319 306 € | 232 274 € | 237 615 € |
| Net income | 91 167 € | 41 236 € | 20 810 € | 39 359 € | 9 400 € | 23 236 € |
| EBITDA | 109 415 € | 68 602 € | 34 770 € | 70 180 € | 30 540 € | 49 186 € |
| Net margin | 24.1% | 15.7% | 6.7% | 12.3% | 4.0% | 9.8% |
In 2021, C.P.E.B achieves revenue of 378 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +9.8%. Vs 2020, growth of +44% (263 k€ -> 378 k€). After deducting consumption (109 k€), gross margin stands at 270 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 109 k€, representing 28.9% of revenue. Positive scissor effect: EBITDA margin improves by +2.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 91 k€, i.e. 24.1% of revenue. This profit can be retained or distributed to shareholders.
378 392 €
269 580 €
109 415 €
104 658 €
91 167 €
26.2%
The debt ratio (= Financial debt / Equity x 100) stands at 19%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 30.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
18.75%
14.703%
30.077%
0.284
38.7%
In 2021, the debt ratio of C.P.E.B (18.75) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of C.P.E.B (14.7%) 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 2021, the repayment capacity of C.P.E.B (0.28) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 332.14. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.
332.142
0.433
In 2021, the liquidity ratio of C.P.E.B (332.14) 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 2021, the interest coverage of C.P.E.B (0.4x) 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: 5 days. Favorable situation: supplier credit is longer than customer credit by 5 days. WCR is negative (-34 days): operations structurally generate cash. Over 2016-2021, WCR increased by +56%, requiring additional financing.
-35 879 €
0 j
5 j
0 j
-34 j
Based on 663 transactions of similar company sales in 2021, the value of C.P.E.B is estimated at 539 379 € (range 306 001€ - 990 012€). With an EBITDA of 109 415€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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.
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This estimate is based on the analysis of 663 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 C.P.E.B with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of C.P.E.B in 2021 is 378 k€.
Yes, C.P.E.B generated a net profit of 91 k€ in 2021.
The headquarters of C.P.E.B is located in ARGELES-SUR-MER (66700), in the department Pyrenees-Orientales.
The tax return of C.P.E.B 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).
C.P.E.B operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.