AGUILERA ORTHOPEDIE : revenue, balance sheet and financial ratios

AGUILERA ORTHOPEDIE is a French company founded 25 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in BIARRITZ (64200), this company of category PME shows in 2018 a revenue of 298 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 - AGUILERA ORTHOPEDIE (SIREN 431895234)
Indicator 2018 2017
Revenue 298 191 € 290 567 €
Net income 117 892 € 114 734 €
EBITDA 177 369 € 178 428 €
Net margin 39.5% 39.5%

Revenue and income statement

In 2018, AGUILERA ORTHOPEDIE achieves revenue of 298 k€. Vs 2017: +3%. After deducting consumption (30 k€), gross margin stands at 268 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 177 k€, representing 59.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 118 k€, i.e. 39.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

298 191 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

268 265 €

EBITDA (2018) ?
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

177 369 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

163 186 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

117 892 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

59.5%

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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 8%. 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 81%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 41.0% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.645%

Financial autonomy (2018) ?
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

80.741%

Cash flow / Revenue (2018) ?
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

41.012%

Repayment capacity (2018) ?
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

0.087

Asset age ratio (2018) ?
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

55.2%

Solvency indicators evolution
AGUILERA ORTHOPEDIE

Sector positioning

Debt ratio
7.64 2018
2017
2018
Q1: 2.62
Med: 19.34
Q3: 62.13
Good +8 pts over 2 years

In 2018, the debt ratio of AGUILERA ORTHOPEDIE (7.64) 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
80.74% 2018
2017
2018
Q1: 18.33%
Med: 44.68%
Q3: 65.22%
Excellent

In 2018, the financial autonomy of AGUILERA ORTHOPEDIE (80.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.09 years 2018
2017
2018
Q1: 0.0 years
Med: 0.26 years
Q3: 1.34 years
Good +8 pts over 2 years

In 2018, the repayment capacity of AGUILERA ORTHOPEDIE (0.09) 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 717.13. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2018) ?
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

717.129

Interest coverage (2018) ?
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

0.032

Liquidity indicators evolution
AGUILERA ORTHOPEDIE

Sector positioning

Liquidity ratio
717.13 2018
2017
2018
Q1: 139.04
Med: 219.69
Q3: 351.39
Excellent

In 2018, the liquidity ratio of AGUILERA ORTHOPEDIE (717.13) 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
0.03x 2018
2017
2018
Q1: 0.0x
Med: 0.49x
Q3: 3.63x
Average

In 2018, the interest coverage of AGUILERA ORTHOPEDIE (0.0x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 10 days of revenue, i.e. 9 k€ to permanently finance.

Operating WCR (2018) ?
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

8 612 €

Customer credit (2018) ?
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

32 j

Supplier credit (2018) ?
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

47 j

Inventory turnover (2018) ?
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

9 j

WCR in days of revenue (2018) ?
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

10 j

WCR and payment terms evolution
AGUILERA ORTHOPEDIE

Positioning of AGUILERA ORTHOPEDIE 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 AGUILERA ORTHOPEDIE is estimated at 317 303 € (range 70 377€ - 600 532€). With an EBITDA of 177 369€, 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 2018
57 tx
70k€ 317k€ 600k€
317 303 € Range: 70 377€ - 600 532€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
177 369 € × 2.5x
Estimation 450 404 €
88 521€ - 832 941€
Revenue Multiple 30%
298 191 € × 0.23x
Estimation 67 630 €
31 431€ - 141 504€
Net Income Multiple 20%
117 892 € × 3.0x
Estimation 359 061 €
83 441€ - 708 053€
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 AGUILERA ORTHOPEDIE with other companies in the same sector:

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

Frequently asked questions about AGUILERA ORTHOPEDIE

What is the revenue of AGUILERA ORTHOPEDIE ?

The revenue of AGUILERA ORTHOPEDIE in 2018 is 298 k€.

Is AGUILERA ORTHOPEDIE profitable?

Yes, AGUILERA ORTHOPEDIE generated a net profit of 118 k€ in 2018.

Where is the headquarters of AGUILERA ORTHOPEDIE ?

The headquarters of AGUILERA ORTHOPEDIE is located in BIARRITZ (64200), in the department Pyrenees-Atlantiques.

Where to find the tax return of AGUILERA ORTHOPEDIE ?

The tax return of AGUILERA ORTHOPEDIE 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 AGUILERA ORTHOPEDIE operate?

AGUILERA ORTHOPEDIE 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.