C 2 A DENTAIRE GUADELOUPE : revenue, balance sheet and financial ratios

C 2 A DENTAIRE GUADELOUPE is a French company founded 18 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in BAIE-MAHAULT (97122), this company of category PME shows in 2017 a revenue of 2.1 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 - C 2 A DENTAIRE GUADELOUPE (SIREN 498984996)
Indicator 2017 2016
Revenue 2 055 750 € 2 412 897 €
Net income 16 527 € 117 176 €
EBITDA 121 815 € 224 564 €
Net margin 0.8% 4.9%

Revenue and income statement

In 2017, C 2 A DENTAIRE GUADELOUPE achieves revenue of 2.1 M€. Significant drop of -15% vs 2016. After deducting consumption (1.0 M€), gross margin stands at 1.0 M€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 122 k€, representing 5.9% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -46%, reducing margin by 3.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 0.8% 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

2 055 750 €

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

1 025 686 €

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

121 815 €

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

53 887 €

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

16 527 €

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

5.9%

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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 55%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

54.817%

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

37.551%

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

4.314%

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

1.922

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

19.7%

Solvency indicators evolution
C 2 A DENTAIRE GUADELOUPE

Sector positioning

Debt ratio
54.82 2017
2016
2017
Q1: 0.0
Med: 6.83
Q3: 49.59
Average

In 2017, the debt ratio of C 2 A DENTAIRE GUADELOUPE (54.82) 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
37.55% 2017
2016
2017
Q1: 14.21%
Med: 37.04%
Q3: 60.18%
Good +11 pts over 2 years

In 2017, the financial autonomy of C 2 A DENTAIRE GUADELOUPE (37.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.92 years 2017
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average

In 2017, the repayment capacity of C 2 A DENTAIRE GUADELOUPE (1.92) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 186.06. 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 26.7x. Operating income very largely covers interest expenses: high safety margin.

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

186.06

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

26.736

Liquidity indicators evolution
C 2 A DENTAIRE GUADELOUPE

Sector positioning

Liquidity ratio
186.06 2017
2016
2017
Q1: 131.18
Med: 189.43
Q3: 305.54
Average +11 pts over 2 years

In 2017, the liquidity ratio of C 2 A DENTAIRE GUADELOUPE (186.06) 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.

Interest coverage
26.74x 2017
2016
2017
Q1: 0.0x
Med: 0.29x
Q3: 4.56x
Excellent

In 2017, the interest coverage of C 2 A DENTAIRE GUADELOUPE (26.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 99 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 135 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 200 days of revenue, i.e. 1.1 M€ 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

1 139 338 €

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

53 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

99 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

135 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

200 j

WCR and payment terms evolution
C 2 A DENTAIRE GUADELOUPE

Positioning of C 2 A DENTAIRE GUADELOUPE 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 C 2 A DENTAIRE GUADELOUPE is estimated at 176 933 € (range 92 526€ - 563 805€). With an EBITDA of 121 815€, the sector multiple of 0.7x is applied. 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 2017
124 transactions
92k€ 176k€ 563k€
176 933 € Range: 92 526€ - 563 805€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
121 815 € × 0.7x
Estimation 85 744 €
40 534€ - 312 076€
Revenue Multiple 30%
2 055 750 € × 0.21x
Estimation 437 822 €
237 421€ - 1 326 170€
Net Income Multiple 20%
16 527 € × 0.8x
Estimation 13 577 €
5 168€ - 49 582€

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 C 2 A DENTAIRE GUADELOUPE 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 C 2 A DENTAIRE GUADELOUPE

What is the revenue of C 2 A DENTAIRE GUADELOUPE ?

The revenue of C 2 A DENTAIRE GUADELOUPE in 2017 is 2.1 M€.

Is C 2 A DENTAIRE GUADELOUPE profitable?

Yes, C 2 A DENTAIRE GUADELOUPE generated a net profit of 17 k€ in 2017.

Where is the headquarters of C 2 A DENTAIRE GUADELOUPE ?

The headquarters of C 2 A DENTAIRE GUADELOUPE is located in BAIE-MAHAULT (97122), in the department Guadeloupe.

Where to find the tax return of C 2 A DENTAIRE GUADELOUPE ?

The tax return of C 2 A DENTAIRE GUADELOUPE 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 C 2 A DENTAIRE GUADELOUPE operate?

C 2 A DENTAIRE GUADELOUPE 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.