AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL : revenue, balance sheet and financial ratios

AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL is a French company founded 49 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2024 a revenue of 9.9 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 - AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL (SIREN 309044451)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 9 909 914 € 7 724 764 € 64 600 667 € 125 824 509 € 29 805 017 € 4 298 698 € 4 876 879 € 4 918 453 € 2 558 716 €
Net income -2 223 082 € -6 292 362 € 21 359 917 € 45 522 770 € 9 362 724 € 739 288 € 1 041 302 € 972 361 € 255 382 €
EBITDA -7 772 633 € 387 026 € 29 310 387 € 63 541 648 € 13 419 810 € 1 125 842 € 1 525 060 € 1 435 580 € 337 274 €
Net margin -22.4% -81.5% 33.1% 36.2% 31.4% 17.2% 21.4% 19.8% 10.0%

Revenue and income statement

In 2024, AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL achieves revenue of 9.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +18.4%. Vs 2023, growth of +28% (7.7 M€ -> 9.9 M€). After deducting consumption (12.6 M€), gross margin stands at -2.7 M€, i.e. a rate of -27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -7.8 M€, representing -78.4% of revenue. Warning negative scissor effect: despite revenue change (+28%), EBITDA varies by -2108%, reducing margin by 83.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -2.2 M€ (-22.4% 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

9 909 914 €

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

-2 677 640 €

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

-7 772 633 €

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

-2 088 419 €

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

-2 223 082 €

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

-78.4%

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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 220%. 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 29%. 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

220.021%

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

28.954%

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

-79.747%

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

-3.228

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

66.6%

Solvency indicators evolution
AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL

Sector positioning

Debt ratio
220.02 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 43.96
Watch +12 pts over 3 years

In 2024, the debt ratio of AAZ PRODUCTIONS-LE MATERI... (220.02) 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
28.95% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Average -35 pts over 3 years

In 2024, the financial autonomy of AAZ PRODUCTIONS-LE MATERI... (28.9%) 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
-3.23 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Excellent -32 pts over 3 years

In 2024, the repayment capacity of AAZ PRODUCTIONS-LE MATERI... (-3.23) 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 1358.46. 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

1358.456

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

-18.334

Liquidity indicators evolution
AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL

Sector positioning

Liquidity ratio
1358.46 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Excellent

In 2024, the liquidity ratio of AAZ PRODUCTIONS-LE MATERI... (1358.46) 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
-18.33x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Average -34 pts over 3 years

In 2024, the interest coverage of AAZ PRODUCTIONS-LE MATERI... (-18.3x) 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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 119 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 89 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 93 days of revenue, i.e. 2.6 M€ to permanently finance. Over 2016-2024, WCR increased by +89%, requiring additional financing.

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

2 566 470 €

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

73 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

119 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

89 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

93 j

WCR and payment terms evolution
AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL

Positioning of AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL is estimated at 2 110 557 € (range 1 144 505€ - 6 392 914€). The price/revenue ratio is 0.21x (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.

Estimated enterprise value 2024
124 transactions
1144k€ 2110k€ 6392k€
2 110 557 € Range: 1 144 505€ - 6 392 914€
NAF 5 all-time

Valuation method used

Revenue Multiple
9 909 914 € × 0.21x = 2 110 558 €
Range: 1 144 506€ - 6 392 915€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 produits pharmaceutiques)

Compare AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL

What is the revenue of AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL ?

The revenue of AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL in 2024 is 9.9 M€.

Is AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL profitable?

AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL recorded a net loss in 2024.

Where is the headquarters of AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL ?

The headquarters of AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL ?

The tax return of AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL 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 AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL operate?

AAZ PRODUCTIONS-LE MATERIEL BIOMEDICAL operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.