BRETAGNE SERVICE DENTAIRE : revenue, balance sheet and financial ratios

BRETAGNE SERVICE DENTAIRE is a French company founded 36 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in LA MEZIERE (35520), this company of category PME shows in 2021 a revenue of 2.8 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 - BRETAGNE SERVICE DENTAIRE (SIREN 351894126)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 2 759 635 € 2 565 646 € 2 785 821 € 2 222 988 € N/C 2 244 174 €
Net income 135 106 € 28 465 € 243 203 € 89 800 € 124 992 € 91 257 € 106 402 € 118 086 € 78 081 € 74 311 €
EBITDA N/C N/C N/C N/C 171 203 € 137 863 € 143 125 € 151 559 € N/C 81 694 €
Net margin N/C N/C N/C N/C 4.5% 3.6% 3.8% 5.3% N/C 3.3%

Revenue and income statement

In 2025, BRETAGNE SERVICE DENTAIRE generates positive net income of 135 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 74 k€ -> 135 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

135 106 €

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

31.086%

Financial autonomy (2025) ?
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

37.797%

Asset age ratio (2025) ?
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

57.7%

Solvency indicators evolution
BRETAGNE SERVICE DENTAIRE

Sector positioning

Debt ratio
31.09 2025
2023
2024
2025
Q1: 0.0
Med: 3.67
Q3: 28.55
Average

In 2025, the debt ratio of BRETAGNE SERVICE DENTAIRE (31.09) 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
37.8% 2025
2023
2024
2025
Q1: 26.28%
Med: 43.48%
Q3: 62.04%
Average -11 pts over 3 years

In 2025, the financial autonomy of BRETAGNE SERVICE DENTAIRE (37.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 178.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

178.494

Liquidity indicators evolution
BRETAGNE SERVICE DENTAIRE

Sector positioning

Liquidity ratio
178.49 2025
2023
2024
2025
Q1: 147.44
Med: 215.05
Q3: 310.05
Average -22 pts over 3 years

In 2025, the liquidity ratio of BRETAGNE SERVICE DENTAIRE (178.49) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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

0 j

WCR and payment terms evolution
BRETAGNE SERVICE DENTAIRE

Positioning of BRETAGNE SERVICE DENTAIRE 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 BRETAGNE SERVICE DENTAIRE is estimated at 110 991 € (range 42 244€ - 405 327€). 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 2025
124 transactions
42k€ 110k€ 405k€
110 991 € Range: 42 244€ - 405 327€
NAF 5 all-time

Valuation method used

Net Income Multiple
135 106 € × 0.8x = 110 992 €
Range: 42 244€ - 405 328€

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 BRETAGNE SERVICE DENTAIRE 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 BRETAGNE SERVICE DENTAIRE

What is the revenue of BRETAGNE SERVICE DENTAIRE ?

The revenue of BRETAGNE SERVICE DENTAIRE in 2021 is 2.8 M€.

Is BRETAGNE SERVICE DENTAIRE profitable?

Yes, BRETAGNE SERVICE DENTAIRE generated a net profit of 135 k€ in 2025.

Where is the headquarters of BRETAGNE SERVICE DENTAIRE ?

The headquarters of BRETAGNE SERVICE DENTAIRE is located in LA MEZIERE (35520), in the department Ille-et-Vilaine.

Where to find the tax return of BRETAGNE SERVICE DENTAIRE ?

The tax return of BRETAGNE SERVICE 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 BRETAGNE SERVICE DENTAIRE operate?

BRETAGNE SERVICE DENTAIRE 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.