SIREN : 414836999
SEPAL is a French company founded 28 years ago, specialized in the sector Activités des sociétés holding. Based in CHAMPIGNY EN ROCHEREAU (86170), this company of category PME shows in 2024 a revenue of 2.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 2 856 300 € | 2 955 344 € | 2 853 211 € | 2 625 381 € | 2 502 543 € | 2 509 832 € | 2 207 743 € | 2 192 939 € |
| Net income | 5 311 871 € | 286 977 € | 402 437 € | 309 856 € | 236 727 € | 636 477 € | 112 985 € | 33 084 € |
| EBITDA | 100 431 € | 233 185 € | 255 935 € | 150 725 € | 106 960 € | 50 575 € | -11 813 € | 11 556 € |
| Net margin | 186.0% | 9.7% | 14.1% | 11.8% | 9.5% | 25.4% | 5.1% | 1.5% |
In 2024, SEPAL achieves revenue of 2.9 M€. Revenue is growing positively over 8 years (CAGR: +3.4%). Slight decline of -3% vs 2023. After deducting consumption (50 €), gross margin stands at 2.9 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 100 k€, representing 3.5% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -57%, reducing margin by 4.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5.3 M€, i.e. 186.0% of revenue. This profit can be retained or distributed to shareholders.
2 856 300 €
2 856 250 €
100 431 €
186 243 €
5 311 871 €
3.5%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 85%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 182.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
1.455%
85.102%
182.723%
0.036
68.0%
In 2024, the debt ratio of SEPAL (1.46) 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 SEPAL (85.1%) 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 2024, the repayment capacity of SEPAL (0.04) 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 645.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
645.55
0.0
In 2024, the liquidity ratio of SEPAL (645.55) 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 SEPAL (0.0x) 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: 174 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. The gap of 119 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 867 days of revenue, i.e. 6.9 M€ to permanently finance. Over 2016-2024, WCR increased by +46%, requiring additional financing.
6 877 085 €
174 j
55 j
0 j
867 j
Based on 54 transactions of similar company sales
in 2024,
the value of SEPAL is estimated at
2 298 373 €
(range 1 344 194€ - 8 952 546€).
With an EBITDA of 100 431€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(in line with sector norms).
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 54 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 SEPAL with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of SEPAL in 2024 is 2.9 M€.
Yes, SEPAL generated a net profit of 5.3 M€ in 2024.
The headquarters of SEPAL is located in CHAMPIGNY EN ROCHEREAU (86170), in the department Vienne.
The tax return of SEPAL 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).
SEPAL operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.