ACF PROTHESISTE DENTAIRE : revenue, balance sheet and financial ratios

ACF PROTHESISTE DENTAIRE is a French company founded 41 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in GAP (05000), this company of category PME shows in 2017 a revenue of 247 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

Financial history - ACF PROTHESISTE DENTAIRE (SIREN 331250415)
Indicator 2017 2016
Revenue 247 211 € 240 189 €
Net income 28 495 € -12 206 €
EBITDA 26 300 € -34 540 €
Net margin 11.5% -5.1%

Revenue and income statement

In 2017, ACF PROTHESISTE DENTAIRE achieves revenue of 247 k€. Vs 2016: +3%. After deducting consumption (28 k€), gross margin stands at 219 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 10.6% of revenue. Positive scissor effect: EBITDA margin improves by +25.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 k€, i.e. 11.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

247 211 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

218 956 €

EBITDA (2017) ?
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

26 300 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

28 953 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

28 495 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.8%

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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 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 13.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.064%

Financial autonomy (2017) ?
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

0.042%

Cash flow / Revenue (2017) ?
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

13.649%

Repayment capacity (2017) ?
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

0.0

Asset age ratio (2017) ?
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

3.7%

Solvency indicators evolution
ACF PROTHESISTE DENTAIRE

Sector positioning

Debt ratio
0.06 2017
2016
2017
Q1: 2.68
Med: 19.46
Q3: 60.03
Excellent

In 2017, the debt ratio of ACF PROTHESISTE DENTAIRE (0.06) 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
0.04% 2017
2016
2017
Q1: 15.62%
Med: 42.06%
Q3: 62.78%
Watch

In 2017, the financial autonomy of ACF PROTHESISTE DENTAIRE (0.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2017
2016
2017
Q1: 0.0 years
Med: 0.23 years
Q3: 1.58 years
Excellent

In 2017, the repayment capacity of ACF PROTHESISTE DENTAIRE (0.00) 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 236.67. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2017) ?
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

236.668

Interest coverage (2017) ?
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

1.741

Liquidity indicators evolution
ACF PROTHESISTE DENTAIRE

Sector positioning

Liquidity ratio
236.67 2017
2016
2017
Q1: 137.79
Med: 217.81
Q3: 353.95
Good +25 pts over 2 years

In 2017, the liquidity ratio of ACF PROTHESISTE DENTAIRE (236.67) 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
1.74x 2017
2016
2017
Q1: 0.0x
Med: 0.68x
Q3: 4.0x
Good +33 pts over 2 years

In 2017, the interest coverage of ACF PROTHESISTE DENTAIRE (1.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 59 days of revenue, i.e. 41 k€ to permanently finance.

Operating WCR (2017) ?
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

40 696 €

Customer credit (2017) ?
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

50 j

Supplier credit (2017) ?
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

38 j

Inventory turnover (2017) ?
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

6 j

WCR in days of revenue (2017) ?
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

59 j

WCR and payment terms evolution
ACF PROTHESISTE DENTAIRE

Positioning of ACF PROTHESISTE DENTAIRE in its sector

Comparison with sector Fabrication de matériel médico-chirurgical et dentaire

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of ACF PROTHESISTE DENTAIRE is estimated at 67 570 € (range 18 413€ - 131 175€). With an EBITDA of 26 300€, 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 2017
57 tx
18k€ 67k€ 131k€
67 570 € Range: 18 413€ - 131 175€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
26 300 € × 2.5x
Estimation 66 785 €
13 126€ - 123 507€
Revenue Multiple 30%
247 211 € × 0.23x
Estimation 56 068 €
26 057€ - 117 312€
Net Income Multiple 20%
28 495 € × 3.0x
Estimation 86 787 €
20 168€ - 171 139€
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 ACF PROTHESISTE DENTAIRE with other companies in the same sector:

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

Frequently asked questions about ACF PROTHESISTE DENTAIRE

What is the revenue of ACF PROTHESISTE DENTAIRE ?

The revenue of ACF PROTHESISTE DENTAIRE in 2017 is 247 k€.

Is ACF PROTHESISTE DENTAIRE profitable?

Yes, ACF PROTHESISTE DENTAIRE generated a net profit of 28 k€ in 2017.

Where is the headquarters of ACF PROTHESISTE DENTAIRE ?

The headquarters of ACF PROTHESISTE DENTAIRE is located in GAP (05000), in the department Hautes-Alpes.

Where to find the tax return of ACF PROTHESISTE DENTAIRE ?

The tax return of ACF PROTHESISTE DENTAIRE 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 ACF PROTHESISTE DENTAIRE operate?

ACF PROTHESISTE DENTAIRE 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.