SIREN : 421615741
REPFOND is a French company founded 27 years ago, specialized in the sector Supermarchés. Based in CUCQ (62780), this company of category PME shows in 2023 a revenue of 32.8 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 | 2023 | 2022 | 2021 | 2020 | 2016 |
|---|---|---|---|---|---|
| Revenue | 32 815 645 € | 30 923 421 € | 26 977 661 € | 25 998 368 € | 24 255 011 € |
| Net income | 1 121 092 € | 600 595 € | 675 743 € | 815 854 € | 477 083 € |
| EBITDA | 1 429 540 € | 833 196 € | 764 696 € | 1 113 972 € | 706 739 € |
| Net margin | 3.4% | 1.9% | 2.5% | 3.1% | 2.0% |
In 2023, REPFOND achieves revenue of 32.8 M€. Revenue is growing positively over 5 years (CAGR: +4.4%). Vs 2022: +6%. After deducting consumption (27.5 M€), gross margin stands at 5.3 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 4.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.
32 815 645 €
5 291 665 €
1 429 540 €
1 365 275 €
1 121 092 €
4.4%
The debt ratio (= Financial debt / Equity x 100) stands at 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. 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 1.2 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.
37.566%
55.337%
3.524%
1.152
28.6%
In 2023, the debt ratio of REPFOND (37.57) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of REPFOND (55.3%) 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 2023, the repayment capacity of REPFOND (1.15) 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 262.42. 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 4.0x. Financial charges are adequately covered by operations.
262.42
3.958
In 2023, the liquidity ratio of REPFOND (262.42) 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 2023, the interest coverage of REPFOND (4.0x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 16 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 21 days of revenue, i.e. 1.9 M€ to permanently finance. Over 2016-2023, WCR increased by +80%, requiring additional financing.
1 927 263 €
3 j
12 j
16 j
21 j
Based on 357 transactions of similar company sales in 2023, the value of REPFOND is estimated at 8 984 351 € (range 5 083 516€ - 16 659 631€). With an EBITDA of 1 429 540€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.33x (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 357 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 REPFOND with other companies in the same sector:
The revenue of REPFOND in 2023 is 32.8 M€.
Yes, REPFOND generated a net profit of 1.1 M€ in 2023.
The headquarters of REPFOND is located in CUCQ (62780), in the department Pas-de-Calais.
The tax return of REPFOND 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).
REPFOND operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.