DEMANT AIDES AUDITIVES FRANCE : revenue, balance sheet and financial ratios

DEMANT AIDES AUDITIVES FRANCE is a French company founded 126 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in GENNEVILLIERS (92230), this company of category ETI shows in 2024 a revenue of 118.9 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 - DEMANT AIDES AUDITIVES FRANCE (SIREN 301689790)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 118 868 482 € 126 036 997 € 121 353 805 € 113 754 224 € 70 892 642 € 69 265 503 € 62 710 697 € 50 266 643 € 47 818 881 €
Net income 4 444 440 € 4 463 506 € 3 130 845 € 2 763 543 € 1 895 327 € 1 697 555 € 1 520 358 € 1 185 671 € 653 949 €
EBITDA 8 762 709 € 9 444 676 € 8 591 787 € 10 007 830 € 6 446 932 € 5 600 500 € 4 250 923 € 3 913 875 € 3 100 129 €
Net margin 3.7% 3.5% 2.6% 2.4% 2.7% 2.5% 2.4% 2.4% 1.4%

Revenue and income statement

In 2024, DEMANT AIDES AUDITIVES FRANCE achieves revenue of 118.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.1%. Slight decline of -6% vs 2023. After deducting consumption (90.6 M€), gross margin stands at 28.3 M€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8.8 M€, representing 7.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.4 M€, i.e. 3.7% 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

118 868 482 €

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

28 274 023 €

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

8 762 709 €

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

5 946 610 €

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

4 444 440 €

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

7.4%

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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 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 4.4% 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

0.0%

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

49.486%

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

4.381%

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

45.3%

Solvency indicators evolution
DEMANT AIDES AUDITIVES FRANCE

Sector positioning

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

In 2024, the debt ratio of DEMANT AIDES AUDITIVES FR... (0.00) ranks in the bottom 25% of the sector, which is positive. 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
49.49% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Good +9 pts over 3 years

In 2024, the financial autonomy of DEMANT AIDES AUDITIVES FR... (49.5%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Excellent -25 pts over 3 years

In 2024, the repayment capacity of DEMANT AIDES AUDITIVES FR... (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 250.21. 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 0.0x. 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

250.212

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

0.024

Liquidity indicators evolution
DEMANT AIDES AUDITIVES FRANCE

Sector positioning

Liquidity ratio
250.21 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Good +5 pts over 3 years

In 2024, the liquidity ratio of DEMANT AIDES AUDITIVES FR... (250.21) 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
0.02x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Average -48 pts over 3 years

In 2024, the interest coverage of DEMANT AIDES AUDITIVES FR... (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: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. The company must finance 23 days of gap between collections and payments. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 123 days of revenue, i.e. 40.7 M€ to permanently finance. Over 2016-2024, WCR increased by +310%, 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

40 701 757 €

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

63 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

40 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

28 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

123 j

WCR and payment terms evolution
DEMANT AIDES AUDITIVES FRANCE

Positioning of DEMANT AIDES AUDITIVES FRANCE 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 DEMANT AIDES AUDITIVES FRANCE is estimated at 11 408 988 € (range 5 854 306€ - 36 895 976€). With an EBITDA of 8 762 709€, 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
5854k€ 11408k€ 36895k€
11 408 988 € Range: 5 854 306€ - 36 895 976€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
8 762 709 € × 0.7x
Estimation 6 167 941 €
2 915 805€ - 22 449 054€
Revenue Multiple 30%
118 868 482 € × 0.21x
Estimation 25 315 944 €
13 728 236€ - 76 682 410€
Net Income Multiple 20%
4 444 440 € × 0.8x
Estimation 3 651 177 €
1 389 664€ - 13 333 636€

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 DEMANT AIDES AUDITIVES FRANCE 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 DEMANT AIDES AUDITIVES FRANCE

What is the revenue of DEMANT AIDES AUDITIVES FRANCE ?

The revenue of DEMANT AIDES AUDITIVES FRANCE in 2024 is 118.9 M€.

Is DEMANT AIDES AUDITIVES FRANCE profitable?

Yes, DEMANT AIDES AUDITIVES FRANCE generated a net profit of 4.4 M€ in 2024.

Where is the headquarters of DEMANT AIDES AUDITIVES FRANCE ?

The headquarters of DEMANT AIDES AUDITIVES FRANCE is located in GENNEVILLIERS (92230), in the department Hauts-de-Seine.

Where to find the tax return of DEMANT AIDES AUDITIVES FRANCE ?

The tax return of DEMANT AIDES AUDITIVES FRANCE 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 DEMANT AIDES AUDITIVES FRANCE operate?

DEMANT AIDES AUDITIVES FRANCE 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.