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S E P A Q : revenue, balance sheet and financial ratios

S E P A Q is a French company founded 53 years ago, specialized in the sector Édition de revues et périodiques. Based in CAHORS (46000), this company of category PME shows in 2019 a revenue of 2 k€. 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

Financial history - S E P A Q (SIREN 731650537)
Indicator 2019 2017
Revenue 1 819 € N/C
Net income 0 € 619 €
EBITDA 1 819 € -1 220 €
Net margin 0.0% N/C

Revenue and income statement

In 2019, S E P A Q achieves revenue of 2 k€. After deducting consumption (0 €), gross margin stands at 2 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 100.0% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at 0 € (0.0% of revenue), which will impact equity.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 819 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 819 €

EBITDA (2019) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

1 819 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

100.0%

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Chart evolution

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Assets

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Liabilities

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Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 107.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

107.352

Interest coverage (2019) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
S E P A Q

Sector positioning

Liquidity ratio
107.35 2019
2017
2019
Q1: 111.71
Med: 182.94
Q3: 333.46
Average

In 2019, the liquidity ratio of S E P A Q (107.35) 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.

Interest coverage
0.0x 2019
2017
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.7x
Average

In 2019, the interest coverage of S E P A Q (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (-35209 days): operations structurally generate cash.

Operating WCR (2019) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

-177 901 €

Customer credit (2019) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2019) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

0 j

Inventory turnover (2019) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2019) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-35209 j

WCR and payment terms evolution
S E P A Q

Positioning of S E P A Q in its sector

Comparison with sector Édition de revues et périodiques

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of S E P A Q is estimated at 1 312 € (range 758€ - 7 227€). With an EBITDA of 1 819€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.16x (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.

Estimated enterprise value 2019
67 tx
0k€ 1k€ 7k€
1 312 € Range: 758€ - 7 227€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 819 € × 1.1x
Estimation 1 920 €
1 092€ - 11 067€
Revenue Multiple 30%
1 819 € × 0.16x
Estimation 299 €
204€ - 828€
How is this estimate calculated?

This estimate is based on the analysis of 67 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Édition de revues et périodiques)

Compare S E P A Q with other companies in the same sector:

Voir toutes les statistiques du secteur Édition de revues et périodiques

Frequently asked questions about S E P A Q

What is the revenue of S E P A Q ?

The revenue of S E P A Q in 2019 is 2 k€.

Is S E P A Q profitable?

Yes, S E P A Q generated a net profit of 619€ in 2017.

Where is the headquarters of S E P A Q ?

The headquarters of S E P A Q is located in CAHORS (46000), in the department Lot.

Where to find the tax return of S E P A Q ?

The tax return of S E P A Q 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).

In which sector does S E P A Q operate?

S E P A Q operates in the sector Édition de revues et périodiques (NAF code 58.14Z). See the 'Sector positioning' section above to compare the company with its competitors.