SIREN : 414656801
HEPHA is a French company founded 28 years ago, specialized in the sector Fabrication de produits réfractaires. Based in GROSLEE-SAINT-BENOIT (01300), this company of category PME shows in 2024 a revenue of 11.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 11 466 366 € | 11 051 913 € | 8 108 974 € | 5 945 518 € | 7 701 204 € | 10 255 938 € | 10 221 164 € | 9 500 528 € | 8 382 280 € |
| Net income | 275 912 € | 330 975 € | 96 142 € | 91 569 € | 188 456 € | 222 862 € | 249 816 € | 237 145 € | 212 313 € |
| EBITDA | 449 574 € | 524 238 € | 245 887 € | 147 369 € | 295 239 € | -362 870 € | 431 470 € | 361 645 € | 329 749 € |
| Net margin | 2.4% | 3.0% | 1.2% | 1.5% | 2.4% | 2.2% | 2.4% | 2.5% | 2.5% |
In 2024, HEPHA achieves revenue of 11.5 M€. Revenue is growing positively over 9 years (CAGR: +4.0%). Vs 2023: +4%. After deducting consumption (5.7 M€), gross margin stands at 5.7 M€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 450 k€, representing 3.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 276 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.
11 466 366 €
5 742 285 €
449 574 €
355 394 €
275 912 €
3.9%
The debt ratio (= Financial debt / Equity x 100) stands at 20%. 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 24%. The balance between equity and debt is satisfactory. 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 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
20.464%
24.491%
3.529%
0.261
7.5%
In 2024, the debt ratio of HEPHA (20.46) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of HEPHA (24.5%) 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 HEPHA (0.26) 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 129.42. 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 15.2x. Operating income very largely covers interest expenses: high safety margin.
129.417
15.223
In 2024, the liquidity ratio of HEPHA (129.42) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of HEPHA (15.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 109 days of revenue, i.e. 3.5 M€ to permanently finance. Over 2016-2024, WCR increased by +23%, requiring additional financing.
3 477 290 €
53 j
83 j
20 j
109 j
Based on 228 transactions of similar company sales (all years), the value of HEPHA is estimated at 886 815 € (range 438 610€ - 2 443 932€). With an EBITDA of 449 574€, the sector multiple of 1.5x is applied. The price/revenue ratio is 0.13x (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 228 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 HEPHA with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication de produits réfractaires
The revenue of HEPHA in 2024 is 11.5 M€.
Yes, HEPHA generated a net profit of 276 k€ in 2024.
The headquarters of HEPHA is located in GROSLEE-SAINT-BENOIT (01300), in the department Ain.
The tax return of HEPHA 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).
HEPHA operates in the sector Fabrication de produits réfractaires (NAF code 23.20Z). See the 'Sector positioning' section above to compare the company with its competitors.