SIREN : 419718101
PEPITA & CO is a French company founded 27 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in VALENCE (26000), this company of category PME shows in 2023 a revenue of 315 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2018 | 2016 |
|---|---|---|---|
| Revenue | 315 404 € | 218 769 € | 237 775 € |
| Net income | 6 936 € | 2 429 € | -7 260 € |
| EBITDA | 23 405 € | 13 665 € | 19 138 € |
| Net margin | 2.2% | 1.1% | -3.1% |
In 2023, PEPITA & CO achieves revenue of 315 k€. Revenue is growing positively over 3 years (CAGR: +4.1%). Vs 2018, growth of +44% (219 k€ -> 315 k€). After deducting consumption (140 k€), gross margin stands at 175 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 23 k€, representing 7.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.
315 404 €
175 279 €
23 405 €
6 369 €
6 936 €
7.4%
The debt ratio (= Financial debt / Equity x 100) stands at 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
40.717%
36.186%
3.307%
5.387
22.9%
In 2023, the debt ratio of PEPITA & CO (40.72) 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 2023, the financial autonomy of PEPITA & CO (36.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2023, the repayment capacity of PEPITA & CO (5.39) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 143.14. 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 3.2x. Financial charges are adequately covered by operations.
143.139
3.192
In 2023, the liquidity ratio of PEPITA & CO (143.14) 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 2023, the interest coverage of PEPITA & CO (3.2x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 258 days. Excellent situation: suppliers finance 252 days of the operating cycle (retail model). Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 272 days of revenue, i.e. 238 k€ to permanently finance. Over 2016-2023, WCR increased by +186%, requiring additional financing.
238 124 €
6 j
258 j
43 j
272 j
Based on 55 transactions of similar company sales
in 2023,
the value of PEPITA & CO is estimated at
55 621 €
(range 28 579€ - 102 343€).
With an EBITDA of 23 405€, the sector multiple of 2.8x is applied.
The price/revenue ratio is 0.20x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 55 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 PEPITA & CO with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer
The revenue of PEPITA & CO in 2023 is 315 k€.
Yes, PEPITA & CO generated a net profit of 7 k€ in 2023.
The headquarters of PEPITA & CO is located in VALENCE (26000), in the department Drome.
The tax return of PEPITA & CO 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).
PEPITA & CO operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.