SIREN : 384145033
HEPAC is a French company founded 34 years ago, specialized in the sector Supermarchés. Based in LORIENT (56100), this company of category PME shows in 2024 a revenue of 5.6 M€. 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 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 5 629 331 € | 5 655 651 € | 5 051 446 € | 4 803 930 € | 4 986 923 € | 4 907 515 € | 4 551 896 € | 4 213 982 € | 3 964 106 € |
| Net income | 19 176 € | 12 945 € | 759 € | 57 062 € | 84 966 € | 88 741 € | 20 566 € | 58 199 € | 24 977 € |
| EBITDA | 121 253 € | 114 047 € | 22 421 € | 106 953 € | 156 501 € | 160 683 € | 63 984 € | 102 391 € | 67 176 € |
| Net margin | 0.3% | 0.2% | 0.0% | 1.2% | 1.7% | 1.8% | 0.5% | 1.4% | 0.6% |
In 2024, HEPAC achieves revenue of 5.6 M€. Revenue is growing positively over 9 years (CAGR: +4.5%). Slight decline of -0% vs 2023. After deducting consumption (4.5 M€), gross margin stands at 1.1 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 121 k€, representing 2.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.
5 629 331 €
1 145 941 €
121 253 €
31 384 €
19 176 €
2.2%
The debt ratio (= Financial debt / Equity x 100) stands at 265%. 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 20%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
264.79%
20.185%
1.907%
5.052
50.5%
In 2024, the debt ratio of HEPAC (264.79) 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 HEPAC (20.2%) 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 HEPAC (5.05) 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 133.69. 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 11.9x. Operating income very largely covers interest expenses: high safety margin.
133.693
11.876
In 2024, the liquidity ratio of HEPAC (133.69) 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 HEPAC (11.9x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 12 days of revenue, i.e. 188 k€ to permanently finance.
188 414 €
1 j
13 j
12 j
12 j
Based on 551 transactions of similar company sales in 2024, the value of HEPAC is estimated at 697 264 € (range 321 088€ - 1 374 096€). With an EBITDA of 121 253€, 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 HEPAC with other companies in the same sector:
The revenue of HEPAC in 2024 is 5.6 M€.
Yes, HEPAC generated a net profit of 19 k€ in 2024.
The headquarters of HEPAC is located in LORIENT (56100), in the department Morbihan.
The tax return of HEPAC 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).
HEPAC operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.