SIREN : 823602040
D'EPHESE is a French company founded 9 years ago, specialized in the sector Débits de boissons. Based in PANTIN (93500), this company of category PME shows in 2022 a revenue of 357 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 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|
| Revenue | 356 712 € | 219 661 € | 253 533 € | 348 762 € | 348 810 € | 368 302 € |
| Net income | 51 102 € | 88 048 € | 45 331 € | 29 112 € | 31 510 € | 45 317 € |
| EBITDA | 102 139 € | 129 823 € | 89 122 € | 71 572 € | 68 388 € | 91 356 € |
| Net margin | 14.3% | 40.1% | 17.9% | 8.3% | 9.0% | 12.3% |
In 2022, D'EPHESE achieves revenue of 357 k€. Activity remains stable over the period (CAGR: -0.6%). Vs 2021, growth of +62% (220 k€ -> 357 k€). After deducting consumption (54 k€), gross margin stands at 303 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 102 k€, representing 28.6% of revenue. Warning negative scissor effect: despite revenue change (+62%), EBITDA varies by -21%, reducing margin by 30.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 51 k€, i.e. 14.3% of revenue. This profit can be retained or distributed to shareholders.
356 712 €
302 593 €
102 139 €
61 005 €
51 102 €
28.6%
The debt ratio (= Financial debt / Equity x 100) stands at 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
34.279%
62.031%
15.766%
1.365
54.2%
In 2022, the debt ratio of D'EPHESE (34.28) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2022, the financial autonomy of D'EPHESE (62.0%) 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.
In 2022, the repayment capacity of D'EPHESE (1.36) 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 544.23. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.
544.232
0.452
In 2022, the liquidity ratio of D'EPHESE (544.23) 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 2022, the interest coverage of D'EPHESE (0.5x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 112 days of revenue, i.e. 111 k€ to permanently finance. Over 2017-2022, WCR increased by +508%, requiring additional financing.
111 141 €
7 j
51 j
6 j
112 j
Based on 128 transactions of similar company sales in 2022, the value of D'EPHESE is estimated at 397 306 € (range 236 271€ - 721 669€). With an EBITDA of 102 139€, the sector multiple of 3.6x is applied. The price/revenue ratio is 1.62x (premium 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 128 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 D'EPHESE with other companies in the same sector:
The revenue of D'EPHESE in 2022 is 357 k€.
Yes, D'EPHESE generated a net profit of 51 k€ in 2022.
The headquarters of D'EPHESE is located in PANTIN (93500), in the department Seine-Saint-Denis.
The tax return of D'EPHESE 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).
D'EPHESE operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.