A. MENARINI DIAGNOSTICS - FRANCE : revenue, balance sheet and financial ratios

A. MENARINI DIAGNOSTICS - FRANCE is a French company founded 22 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in RUNGIS (94150), this company of category ETI shows in 2024 a revenue of 4.1 M€. 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 - A. MENARINI DIAGNOSTICS - FRANCE (SIREN 451309082)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 145 416 € 4 103 524 € 8 425 419 € 17 610 389 € 9 332 486 € 6 392 191 € 7 482 629 € 8 633 833 € N/C
Net income -3 305 518 € -2 138 399 € -2 161 317 € -1 912 668 € -2 239 495 € -2 763 393 € -2 209 112 € -2 962 859 € -2 861 527 €
EBITDA -2 076 750 € -1 575 371 € -1 551 897 € -1 287 149 € -1 793 245 € -2 728 093 € -1 986 278 € -2 474 533 € -12 027 620 €
Net margin -79.7% -52.1% -25.7% -10.9% -24.0% -43.2% -29.5% -34.3% N/C

Revenue and income statement

In 2024, A. MENARINI DIAGNOSTICS - FRANCE achieves revenue of 4.1 M€. Revenue is declining over the period 2017-2024 (CAGR: -10.0%). Vs 2023: +1%. After deducting consumption (1.7 M€), gross margin stands at 2.4 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2.1 M€, representing -50.1% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -32%, reducing margin by 11.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3.3 M€ (-79.7% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 145 416 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 445 294 €

EBITDA (2024) ?
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

-2 076 750 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 966 615 €

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

-3 305 518 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-50.1%

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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 -883%. 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 -10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-882.938%

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

-9.992%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-45.616%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-3.686

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

17.2%

Solvency indicators evolution
A. MENARINI DIAGNOSTICS - FRANCE

Sector positioning

Debt ratio
-882.94 2024
2022
2023
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Excellent -50 pts over 3 years

In 2024, the debt ratio of A. MENARINI DIAGNOSTICS -... (-882.94) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-9.99% 2024
2022
2023
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Average

In 2024, the financial autonomy of A. MENARINI DIAGNOSTICS -... (-10.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-3.69 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.32 years
Excellent

In 2024, the repayment capacity of A. MENARINI DIAGNOSTICS -... (-3.69) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 477.26. 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

477.265

Interest coverage (2024) ?
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

-12.861

Liquidity indicators evolution
A. MENARINI DIAGNOSTICS - FRANCE

Sector positioning

Liquidity ratio
477.26 2024
2022
2023
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Excellent +21 pts over 3 years

In 2024, the liquidity ratio of A. MENARINI DIAGNOSTICS -... (477.26) 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.

Interest coverage
-12.86x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.63x
Q3: 5.9x
Average

In 2024, the interest coverage of A. MENARINI DIAGNOSTICS -... (-12.9x) 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. Average customer payment term: 118 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. The gap of 65 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 232 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 526 days of revenue, i.e. 6.1 M€ to permanently finance.

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

6 061 179 €

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

118 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

53 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

232 j

WCR in days of revenue (2024) ?
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

526 j

WCR and payment terms evolution
A. MENARINI DIAGNOSTICS - FRANCE

Positioning of A. MENARINI DIAGNOSTICS - FRANCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 554 114€ to 1 136 361€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
554k€ 932k€ 1136k€
932 735 € Range: 554 114€ - 1 136 361€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare A. MENARINI DIAGNOSTICS - FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about A. MENARINI DIAGNOSTICS - FRANCE

What is the revenue of A. MENARINI DIAGNOSTICS - FRANCE ?

The revenue of A. MENARINI DIAGNOSTICS - FRANCE in 2024 is 4.1 M€.

Is A. MENARINI DIAGNOSTICS - FRANCE profitable?

A. MENARINI DIAGNOSTICS - FRANCE recorded a net loss in 2024.

Where is the headquarters of A. MENARINI DIAGNOSTICS - FRANCE ?

The headquarters of A. MENARINI DIAGNOSTICS - FRANCE is located in RUNGIS (94150), in the department Val-de-Marne.

Where to find the tax return of A. MENARINI DIAGNOSTICS - FRANCE ?

The tax return of A. MENARINI DIAGNOSTICS - FRANCE 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 A. MENARINI DIAGNOSTICS - FRANCE operate?

A. MENARINI DIAGNOSTICS - FRANCE operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.