SIREN : 887906816
LES CENTS EPIS is a French company founded 5 years ago, specialized in the sector Supermarchés. Based in HOENHEIM (67800), this company of category PME shows in 2024 a revenue of 1.1 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
| Indicator | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
| Revenue | 1 081 888 € | 1 002 374 € | 775 365 € | 580 644 € |
| Net income | 8 166 € | 23 246 € | -8 646 € | -7 690 € |
| EBITDA | -21 566 € | -18 729 € | -64 981 € | -60 365 € |
| Net margin | 0.8% | 2.3% | -1.1% | -1.3% |
In 2024, LES CENTS EPIS achieves revenue of 1.1 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +23.1%. Vs 2023: +8%. After deducting consumption (782 k€), gross margin stands at 300 k€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -22 k€, representing -2.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.
1 081 888 €
300 189 €
-21 566 €
-9 470 €
8 166 €
-2.0%
The debt ratio (= Financial debt / Equity x 100) stands at 303%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 14.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
303.311%
19.333%
1.828%
14.394
93.9%
In 2024, the debt ratio of LES CENTS EPIS (303.31) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of LES CENTS EPIS (19.3%) 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 LES CENTS EPIS (14.39) 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 109.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
109.46
-23.11
In 2024, the liquidity ratio of LES CENTS EPIS (109.46) 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 LES CENTS EPIS (-23.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 31 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 22 days of revenue, i.e. 65 k€ to permanently finance. Over 2021-2024, WCR increased by +45%, requiring additional financing.
64 740 €
0 j
31 j
24 j
22 j
Based on 551 transactions of similar company sales in 2024, the value of LES CENTS EPIS is estimated at 168 275 € (range 89 730€ - 317 071€). 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 LES CENTS EPIS with other companies in the same sector:
The revenue of LES CENTS EPIS in 2024 is 1.1 M€.
Yes, LES CENTS EPIS generated a net profit of 8 k€ in 2024.
The headquarters of LES CENTS EPIS is located in HOENHEIM (67800), in the department Bas-Rhin.
The tax return of LES CENTS EPIS 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).
LES CENTS EPIS operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.