SUPER EPINE : revenue, balance sheet and financial ratios

SUPER EPINE is a French company founded 53 years ago, specialized in the sector Supermarchés. Based in COGNIN (73160), this company of category PME shows in 2023 a revenue of 21.5 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

Financial history - SUPER EPINE (SIREN 747320430)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 21 493 204 € 20 486 444 € 18 842 758 € 18 745 382 € 19 181 750 € 19 213 971 € 17 718 270 € 17 964 364 €
Net income 495 272 € 470 672 € 151 119 € 169 114 € 382 991 € 178 288 € 129 529 € 155 801 € 389 713 €
EBITDA N/C 703 979 € 285 404 € 390 492 € 684 746 € 433 964 € 229 768 € 226 015 € 537 434 €
Net margin N/C 2.2% 0.7% 0.9% 2.0% 0.9% 0.7% 0.9% 2.2%

Revenue and income statement

In 2024, SUPER EPINE generates positive net income of 495 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 390 k€ -> 495 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

495 272 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 25%. 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 37%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.668%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

37.004%

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

17.6%

Solvency indicators evolution
SUPER EPINE

Sector positioning

Debt ratio
24.67 2024
2022
2023
2024
Q1: 1.09
Med: 38.44
Q3: 110.66
Good -12 pts over 3 years

In 2024, the debt ratio of SUPER EPINE (24.67) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
37.0% 2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.11%
Good +16 pts over 3 years

In 2024, the financial autonomy of SUPER EPINE (37.0%) 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.

Repayment capacity
0.81 years 2023
2022
2023
Q1: 0.0 years
Med: 1.06 years
Q3: 3.1 years
Good -8 pts over 2 years

In 2023, the repayment capacity of SUPER EPINE (0.81) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 99.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

99.418

Liquidity indicators evolution
SUPER EPINE

Sector positioning

Liquidity ratio
99.42 2024
2022
2023
2024
Q1: 105.99
Med: 141.63
Q3: 201.49
Watch

In 2024, the liquidity ratio of SUPER EPINE (99.42) 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.

Interest coverage
0.37x 2023
2022
2023
Q1: 0.0x
Med: 1.41x
Q3: 5.66x
Average -20 pts over 2 years

In 2023, the interest coverage of SUPER EPINE (0.4x) 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.

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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 (2024) ?
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 (2024) ?
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 and payment terms evolution
SUPER EPINE

Positioning of SUPER EPINE in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of SUPER EPINE is estimated at 2 885 300 € (range 1 301 592€ - 6 515 898€). 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.

Estimated enterprise value 2024
551 transactions
1301k€ 2885k€ 6515k€
2 885 300 € Range: 1 301 592€ - 6 515 898€
NAF 5 année 2024

Valuation method used

Net Income Multiple
495 272 € × 5.8x = 2 885 300 €
Range: 1 301 593€ - 6 515 898€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Supermarchés)

Compare SUPER EPINE with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about SUPER EPINE

What is the revenue of SUPER EPINE ?

The revenue of SUPER EPINE in 2023 is 21.5 M€.

Is SUPER EPINE profitable?

Yes, SUPER EPINE generated a net profit of 495 k€ in 2024.

Where is the headquarters of SUPER EPINE ?

The headquarters of SUPER EPINE is located in COGNIN (73160), in the department Savoie.

Where to find the tax return of SUPER EPINE ?

The tax return of SUPER EPINE 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 SUPER EPINE operate?

SUPER EPINE operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.