ESMILE CERAM : revenue, balance sheet and financial ratios

ESMILE CERAM is a French company founded 12 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in LA SEYNE-SUR-MER (83500), this company of category PME shows in 2020 a revenue of 549 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

Historique financier - ESMILE CERAM (SIREN 799071733)
Kennzahl 2020 2019 2018 2017
Umsatz 548 802 € 624 787 € 646 723 € 626 861 €
Nettoergebnis 33 048 € 18 811 € 64 079 € 93 058 €
EBITDA 56 222 € 62 990 € 84 883 € 111 276 €
Nettomarge 6.0% 3.0% 9.9% 14.8%

Umsatz und Gewinn- und Verlustrechnung

In 2020, ESMILE CERAM achieves revenue of 549 k€. Activity remains stable over the period (CAGR: -4.3%). Significant drop of -12% vs 2019. After deducting consumption (90 k€), gross margin stands at 459 k€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 56 k€, representing 10.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 33 k€, i.e. 6.0% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2020) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

548 802 €

Bruttomarge (2020) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

458 504 €

EBITDA (2020) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

56 222 €

EBIT (2020) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

36 209 €

Nettoergebnis (2020) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

33 048 €

EBITDA-Marge (2020) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

10.2%

Chargement du compte de résultat...

Évolution graphique

Anzeigen :

Aktiva

Chargement des données...

Passiva

Chargement des données...

Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 352%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 11.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Verschuldungsgrad (2020) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

352.419%

Finanzielle Autonomie (2020) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

60.274%

Cashflow / Umsatz (2020) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

10.953%

Rückzahlungsfähigkeit (2020) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

3.607

Anlagenaltersquote (2020) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

42.6%

Entwicklung der Solvenzkennzahlen
ESMILE CERAM

Positionnement sectoriel

Debt ratio
352.42 2020
2018
2019
2020
Q1: 4.39
Méd: 31.84
Q3: 92.65
Watch

In 2020, the debt ratio of ESMILE CERAM (352.42) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
60.27% 2020
2018
2019
2020
Q1: 21.13%
Méd: 41.76%
Q3: 62.32%
Good +33 pts über 3 Jahre

In 2020, the financial autonomy of ESMILE CERAM (60.3%) 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
3.61 years 2020
2018
2019
2020
Q1: 0.0 years
Méd: 0.37 years
Q3: 2.85 years
Average +10 pts über 3 Jahre

In 2020, the repayment capacity of ESMILE CERAM (3.61) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 308.20. 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 2.4x. Financial charges are adequately covered by operations.

Liquiditätsquote (2020) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

308.204

Zinsdeckung (2020) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

2.433

Entwicklung der Liquiditätskennzahlen
ESMILE CERAM

Positionnement sectoriel

Liquidity ratio
308.2 2020
2018
2019
2020
Q1: 166.17
Méd: 252.84
Q3: 386.21
Good +22 pts über 3 Jahre

In 2020, the liquidity ratio of ESMILE CERAM (308.20) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
2.43x 2020
2018
2019
2020
Q1: 0.0x
Méd: 0.3x
Q3: 2.92x
Good +9 pts über 3 Jahre

In 2020, the interest coverage of ESMILE CERAM (2.4x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 8 days of revenue, i.e. 12 k€ to permanently finance. Notable WCR improvement over the period (-85%), freeing up cash.

Operatives Working Capital (2020) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

12 403 €

Kundenforderungen (2020) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

36 j

Lieferantenverbindlichkeiten (2020) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

26 j

Lagerumschlag (2020) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

15 j

Working Capital in Umsatztagen (2020) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

8 j

Entwicklung des Working Capital und der Zahlungsfristen
ESMILE CERAM

Positionnement de ESMILE CERAM dans son secteur

Vergleich mit der Branche Fabrication de matériel médico-chirurgical et dentaire

Bewertungsschätzung

Based on 57 transactions of similar company sales (all years), the value of ESMILE CERAM is estimated at 128 855 € (range 36 061€ - 249 837€). With an EBITDA of 56 222€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.23x (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 2020
57 tx
36k€ 128k€ 249k€
128 855 € Range: 36 061€ - 249 837€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
56 222 € × 2.5x
Estimation 142 768 €
28 059€ - 264 024€
Revenue Multiple 30%
548 802 € × 0.23x
Estimation 124 469 €
57 847€ - 260 429€
Net Income Multiple 20%
33 048 € × 3.0x
Estimation 100 654 €
23 391€ - 198 484€
How is this estimate calculated?

This estimate is based on the analysis of 57 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 (Fabrication de matériel médico-chirurgical et dentaire)

Compare ESMILE CERAM with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de matériel médico-chirurgical et dentaire

Frequently asked questions about ESMILE CERAM

What is the revenue of ESMILE CERAM ?

The revenue of ESMILE CERAM in 2020 is 549 k€.

Is ESMILE CERAM profitable?

Yes, ESMILE CERAM generated a net profit of 33 k€ in 2020.

Where is the headquarters of ESMILE CERAM ?

The headquarters of ESMILE CERAM is located in LA SEYNE-SUR-MER (83500), in the department Var.

Where to find the tax return of ESMILE CERAM ?

The tax return of ESMILE CERAM 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 ESMILE CERAM operate?

ESMILE CERAM operates in the sector Fabrication de matériel médico-chirurgical et dentaire (NAF code 32.50A). See the 'Sector positioning' section above to compare the company with its competitors.