ANALYTIC BIOSURGICAL SOLUTIONS : revenue, balance sheet and financial ratios

ANALYTIC BIOSURGICAL SOLUTIONS is a French company founded 25 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2024 a revenue of 2.3 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 - ANALYTIC BIOSURGICAL SOLUTIONS (SIREN 433205606)
Indicator 2024 2023 2022 2021 2020
Revenue 2 305 830 € 2 159 161 € 1 592 330 € 3 107 342 € 1 375 801 €
Net income 118 779 € -156 543 € -602 049 € 118 192 € -1 222 464 €
EBITDA 509 667 € 196 437 € -443 480 € 838 564 € -441 939 €
Net margin 5.2% -7.3% -37.8% 3.8% -88.9%

Revenue and income statement

In 2024, ANALYTIC BIOSURGICAL SOLUTIONS achieves revenue of 2.3 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +13.8%. Vs 2023: +7%. After deducting consumption (125 k€), gross margin stands at 2.2 M€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 510 k€, representing 22.1% of revenue. Positive scissor effect: EBITDA margin improves by +13.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 119 k€, i.e. 5.2% of revenue. This profit can be retained or distributed to shareholders.

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

2 305 830 €

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

2 180 760 €

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

509 667 €

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

139 764 €

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

118 779 €

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

22.1%

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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 21%. 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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

21.381%

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

73.801%

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

-5.837%

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

-2.736

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

3.3%

Solvency indicators evolution
ANALYTIC BIOSURGICAL SOLUTIONS

Sector positioning

Debt ratio
21.38 2024
2022
2023
2024
Q1: 1.92
Med: 18.86
Q3: 55.42
Average +7 pts over 3 years

In 2024, the debt ratio of ANALYTIC BIOSURGICAL SOLU... (21.38) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
73.8% 2024
2022
2023
2024
Q1: 24.8%
Med: 50.27%
Q3: 69.09%
Excellent

In 2024, the financial autonomy of ANALYTIC BIOSURGICAL SOLU... (73.8%) 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
-2.74 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.3 years
Q3: 1.74 years
Excellent

In 2024, the repayment capacity of ANALYTIC BIOSURGICAL SOLU... (-2.74) 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 759.28. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

759.28

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

0.414

Liquidity indicators evolution
ANALYTIC BIOSURGICAL SOLUTIONS

Sector positioning

Liquidity ratio
759.28 2024
2022
2023
2024
Q1: 159.64
Med: 253.69
Q3: 429.69
Excellent +26 pts over 3 years

In 2024, the liquidity ratio of ANALYTIC BIOSURGICAL SOLU... (759.28) 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
0.41x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.67x
Q3: 4.96x
Average +15 pts over 3 years

In 2024, the interest coverage of ANALYTIC BIOSURGICAL SOLU... (0.4x) 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: 127 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The gap of 106 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 118 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 258 days of revenue, i.e. 1.7 M€ to permanently finance. Over 2020-2024, WCR increased by +50%, 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

1 650 997 €

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

127 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

21 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

118 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

258 j

WCR and payment terms evolution
ANALYTIC BIOSURGICAL SOLUTIONS

Positioning of ANALYTIC BIOSURGICAL SOLUTIONS 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 ANALYTIC BIOSURGICAL SOLUTIONS is estimated at 876 355 € (range 216 909€ - 1 667 661€). With an EBITDA of 509 667€, 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 2024
57 tx
216k€ 876k€ 1667k€
876 355 € Range: 216 909€ - 1 667 661€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
509 667 € × 2.5x
Estimation 1 294 228 €
254 363€ - 2 393 444€
Revenue Multiple 30%
2 305 830 € × 0.23x
Estimation 522 963 €
243 047€ - 1 094 212€
Net Income Multiple 20%
118 779 € × 3.0x
Estimation 361 763 €
84 069€ - 713 380€
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 ANALYTIC BIOSURGICAL SOLUTIONS with other companies in the same sector:

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

Frequently asked questions about ANALYTIC BIOSURGICAL SOLUTIONS

What is the revenue of ANALYTIC BIOSURGICAL SOLUTIONS ?

The revenue of ANALYTIC BIOSURGICAL SOLUTIONS in 2024 is 2.3 M€.

Is ANALYTIC BIOSURGICAL SOLUTIONS profitable?

Yes, ANALYTIC BIOSURGICAL SOLUTIONS generated a net profit of 119 k€ in 2024.

Where is the headquarters of ANALYTIC BIOSURGICAL SOLUTIONS ?

The headquarters of ANALYTIC BIOSURGICAL SOLUTIONS is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of ANALYTIC BIOSURGICAL SOLUTIONS ?

The tax return of ANALYTIC BIOSURGICAL SOLUTIONS 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 ANALYTIC BIOSURGICAL SOLUTIONS operate?

ANALYTIC BIOSURGICAL SOLUTIONS 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.