CENTRALE DE FACTURATION DENTAIRE : revenue, balance sheet and financial ratios

CENTRALE DE FACTURATION DENTAIRE is a French company founded 17 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in SENNECEY-LES-DIJON (21800), this company of category PME shows in 2024 a revenue of 32.7 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 - CENTRALE DE FACTURATION DENTAIRE (SIREN 508675535)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 32 724 181 € 29 249 669 € 20 973 351 € 14 899 720 € 8 958 278 € N/C N/C N/C N/C N/C
Net income 852 012 € 602 159 € 476 384 € 435 464 € 729 590 € 311 291 € 425 412 € 10 659 € 9 548 € -200 676 €
EBITDA 1 103 458 € 754 268 € 450 464 € 617 710 € 1 070 889 € N/C N/C N/C N/C N/C
Net margin 2.6% 2.1% 2.3% 2.9% 8.1% N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, CENTRALE DE FACTURATION DENTAIRE achieves revenue of 32.7 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +38.2%. Vs 2023, growth of +12% (29.2 M€ -> 32.7 M€). After deducting consumption (26.6 M€), gross margin stands at 6.2 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 3.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 852 k€, i.e. 2.6% 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

32 724 181 €

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

6 158 751 €

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

1 103 458 €

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

1 059 967 €

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

852 012 €

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

3.4%

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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 0%. 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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.024%

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

55.95%

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

2.737%

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

0.0

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

83.9%

Solvency indicators evolution
CENTRALE DE FACTURATION DENTAIRE

Sector positioning

Debt ratio
0.02 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 43.96
Good

In 2024, the debt ratio of CENTRALE DE FACTURATION D... (0.02) 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
55.95% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Good +20 pts over 3 years

In 2024, the financial autonomy of CENTRALE DE FACTURATION D... (56.0%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Excellent

In 2024, the repayment capacity of CENTRALE DE FACTURATION D... (0.00) 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 299.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

299.3

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

0.0

Liquidity indicators evolution
CENTRALE DE FACTURATION DENTAIRE

Sector positioning

Liquidity ratio
299.3 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Good +21 pts over 3 years

In 2024, the liquidity ratio of CENTRALE DE FACTURATION D... (299.30) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Average

In 2024, the interest coverage of CENTRALE DE FACTURATION D... (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: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The company must finance 2 days of gap between collections and payments. Overall, WCR represents 27 days of revenue, i.e. 2.5 M€ to permanently finance.

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

2 480 493 €

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

10 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

8 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

0 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

27 j

WCR and payment terms evolution
CENTRALE DE FACTURATION DENTAIRE

Positioning of CENTRALE DE FACTURATION 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 CENTRALE DE FACTURATION DENTAIRE is estimated at 2 619 165 € (range 1 370 673€ - 8 257 825€). With an EBITDA of 1 103 458€, 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 2024
124 transactions
1370k€ 2619k€ 8257k€
2 619 165 € Range: 1 370 673€ - 8 257 825€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 103 458 € × 0.7x
Estimation 776 708 €
367 177€ - 2 826 933€
Revenue Multiple 30%
32 724 181 € × 0.21x
Estimation 6 969 413 €
3 779 347€ - 21 110 466€
Net Income Multiple 20%
852 012 € × 0.8x
Estimation 699 941 €
266 403€ - 2 556 096€

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 CENTRALE DE FACTURATION 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 CENTRALE DE FACTURATION DENTAIRE

What is the revenue of CENTRALE DE FACTURATION DENTAIRE ?

The revenue of CENTRALE DE FACTURATION DENTAIRE in 2024 is 32.7 M€.

Is CENTRALE DE FACTURATION DENTAIRE profitable?

Yes, CENTRALE DE FACTURATION DENTAIRE generated a net profit of 852 k€ in 2024.

Where is the headquarters of CENTRALE DE FACTURATION DENTAIRE ?

The headquarters of CENTRALE DE FACTURATION DENTAIRE is located in SENNECEY-LES-DIJON (21800), in the department Cote-d'Or.

Where to find the tax return of CENTRALE DE FACTURATION DENTAIRE ?

The tax return of CENTRALE DE FACTURATION 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 CENTRALE DE FACTURATION DENTAIRE operate?

CENTRALE DE FACTURATION 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.