CABINET DE PROTHESES ET DE PERRUQUES : revenue, balance sheet and financial ratios
Revenue 202358 k€+8 % vs 2022
EBITDA 20236 k€
Net income 20232 k€
CABINET DE PROTHESES ET DE PERRUQUES is a French company
founded 10 years ago,
specialized in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé.
Based in AMBOISE (37400),
this company of category PME
shows in 2023 a revenue of 58 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
At a glance (2023) :
revenue 58 k€, EBITDA 6 k€ (11.0 % of revenue), net income 2 k€.
Balance sheet : equity 16 k€, financial debt 700€, cash 13 k€.
Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.
Synthèse
Santé financière :
Saine
Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.
In summary, CABINET DE PROTHESES ET DE PERRUQUES combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.
Financial history · amounts in €k
Financial history - CABINET DE PROTHESES ET DE PERRUQUES (SIREN 817543556) · amounts in thousands of euros (€k)
In 2023, CABINET DE PROTHESES ET DE PERRUQUES achieves revenue of 58 k€. Revenue is growing positively over 6 years (CAGR: +3.3%). Vs 2022: +8%. After deducting consumption (18 k€), gross margin stands at 40 k€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 11.0% of revenue. Positive scissor effect: EBITDA margin improves by +17.0 pts, sign of improved operational efficiency. This ratio is more favorable than the sector median (8.0%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 3.7% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2023)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
57 776 €
Gross margin (2023)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
40 103 €
EBITDA (2023)
?
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
6 377 €
EBIT (2023)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
2 117 €
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
2 117 €
EBITDA margin (2023)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
11,0 %
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 4%. Compared with its sector, this ratio places the company among the best positioned (sector median: 35.1%). Financial autonomy (= Equity / Total assets x 100) reaches 75%. Compared with its sector, this ratio places the company among the best positioned (sector median: 38.1%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This ratio is more favorable than the sector median (0.7 years). Cash flow represents 11.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (6.3%).
Debt ratio (2023)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
4,4 %
Financial autonomy (2023)
?
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
75,1 %
Cash flow / Revenue (2023)
?
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
11,0 %
Repayment capacity (2023)
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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
0,1 ans
Solvency indicators evolution CABINET DE PROTHESES ET DE PERRUQUES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
2023
Debt ratio
1,7 %
2,9 %
0,7 %
1,1 %
1,2 %
4,4 %
Financial autonomy
42,1 %
29,9 %
63,7 %
63,0 %
67,0 %
75,1 %
Repayment capacity
0,1 ans
-0,0 ans
0,0 ans
0,0 ans
-0,1 ans
0,1 ans
Cash flow / Revenue
1,1 %
-3,8 %
16,4 %
9,1 %
-5,9 %
11,0 %
Sector positioning
Debt ratio
4,4%2023
Q1: 5,5%
Med: 35,1%
Q3: 114,2%
Excellent1,1 % → 4,4 % depuis 2021
In 2023, the debt ratio of CABINET DE PROTHESES ET D... (4,4%) fait partie des 25 % les plus bas du secteur, ce qui est favorable. 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
75,1%2023
Q1: 19,4%
Med: 38,1%
Q3: 57,6%
Excellent63 % → 75,1 % depuis 2021
In 2023, the financial autonomy of CABINET DE PROTHESES ET D... (75,1%) 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
0,1 years2023
Q1: 0,0 years
Med: 0,7 years
Q3: 2,8 years
Good0 years → 0,1 years depuis 2021
In 2023, the repayment capacity of CABINET DE PROTHESES ET D... (0,11) 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 4.56. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.1).
Liquidity ratio (2023)
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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
4,56
Liquidity indicators evolution CABINET DE PROTHESES ET DE PERRUQUES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2021
2022
2023
Liquidity ratio
1,75
1,39
2,73
2,72
3,03
4,56
Sector positioning
Liquidity ratio
4,562023
Q1: 1,45
Med: 2,12
Q3: 3,37
Excellent2,7 → 4,6 depuis 2021
In 2023, the liquidity ratio of CABINET DE PROTHESES ET D... (4,56) 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.
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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 43 days of revenue, i.e. 7 k€ to permanently finance. Between 2020 and 2023, WCR worsened by 27 days of revenue, signaling an increased financing need.
Operating WCR (2023)
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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
6 913 €
Customer credit (2023)
?
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
17 j
Supplier credit (2023)
?
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
31 j
Inventory turnover (2023)
?
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
27 j
WCR in days of revenue (2023)
?
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
43 j
WCR and payment terms evolution CABINET DE PROTHESES ET DE PERRUQUES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
2023
Operating WCR
3 406 €
5 050 €
2 294 €
7 231 €
2 836 €
6 913 €
Inventory turnover (days)
35 j
34 j
32 j
30 j
28 j
27 j
Customer payment term (days)
0 j
8 j
8 j
33 j
4 j
17 j
Supplier payment term (days)
36 j
41 j
28 j
35 j
30 j
31 j
Positioning of CABINET DE PROTHESES ET DE PERRUQUES in its sector
Comparison with sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé
Valuation estimate
Based on 161 transactions of similar company sales
(all years),
the value of CABINET DE PROTHESES ET DE PERRUQUES is estimated at
15 579 €
(range 9 076€ - 37 324€).
With an EBITDA of 6 377€, the sector multiple of 2.7x is applied.
The price/revenue ratio is 0.32x
(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 value2023
161 transactions
9k€15k€37k€
15 579 €Range: 9 076€ - 37 324€
Les capitaux propres comptables (16 k€ en 2023) dépassent cette estimation : l'entreprise détient probablement des actifs (trésorerie, immobilier, participations) que les multiples d'activité ne valorisent pas. Cette estimation est alors un plancher, pas une valeur de marché.
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
6 377 €×2.7x
Estimation17 258 €
9 869€ - 48 901€
Revenue Multiple30%
57 776 €×0.32x
Estimation18 582 €
12 123€ - 34 038€
Net Income Multiple20%
2 117 €×3.3x
Estimation6 881 €
2 523€ - 13 312€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 161 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 détail d'articles médicaux et orthopédiques en magasin spécialisé)
Compare CABINET DE PROTHESES ET DE PERRUQUES with other companies in the same sector:
Frequently asked questions about CABINET DE PROTHESES ET DE PERRUQUES
What is the revenue of CABINET DE PROTHESES ET DE PERRUQUES ?
The revenue of CABINET DE PROTHESES ET DE PERRUQUES in 2023 is 58 k€.
Is CABINET DE PROTHESES ET DE PERRUQUES profitable?
Yes, CABINET DE PROTHESES ET DE PERRUQUES generated a net profit of 2 k€ in 2023.
Where is the headquarters of CABINET DE PROTHESES ET DE PERRUQUES ?
The headquarters of CABINET DE PROTHESES ET DE PERRUQUES is located in AMBOISE (37400), in the department Indre-et-Loire.
Where to find the tax return of CABINET DE PROTHESES ET DE PERRUQUES ?
The tax return of CABINET DE PROTHESES ET DE PERRUQUES 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 CABINET DE PROTHESES ET DE PERRUQUES operate?
CABINET DE PROTHESES ET DE PERRUQUES operates in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé (NAF code 47.74Z). See the 'Sector positioning' section above to compare the company with its competitors.