FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX : revenue, balance sheet and financial ratios

FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX is a French company founded 42 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in SAINT-JUST-MALMONT (43240), this company of category PME shows in 2017 a revenue of 457 k€. 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 - FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX (SIREN 327945754)
Indicator 2017 2016
Revenue 457 198 € 495 658 €
Net income -233 930 € -101 012 €
EBITDA -70 970 € -76 911 €
Net margin -51.2% -20.4%

Revenue and income statement

In 2017, FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX achieves revenue of 457 k€. Slight decline of -8% vs 2016. After deducting consumption (77 k€), gross margin stands at 381 k€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -71 k€, representing -15.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -234 k€ (-51.2% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

457 198 €

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

380 586 €

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

-70 970 €

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

-227 769 €

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

-233 930 €

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

-15.5%

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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 71%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.045%

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

70.946%

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

-25.396%

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

0.0

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

4.3%

Solvency indicators evolution
FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX

Sector positioning

Debt ratio
0.04 2017
2016
2017
Q1: 2.68
Med: 19.46
Q3: 60.03
Excellent

In 2017, the debt ratio of FAB IMPLANTS ET INSTRUMEN... (0.04) 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
70.95% 2017
2016
2017
Q1: 15.62%
Med: 42.06%
Q3: 62.78%
Excellent

In 2017, the financial autonomy of FAB IMPLANTS ET INSTRUMEN... (71.0%) 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
0.0 years 2017
2016
2017
Q1: 0.0 years
Med: 0.23 years
Q3: 1.58 years
Excellent

In 2017, the repayment capacity of FAB IMPLANTS ET INSTRUMEN... (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 302.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

302.052

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

-0.781

Liquidity indicators evolution
FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX

Sector positioning

Liquidity ratio
302.05 2017
2016
2017
Q1: 137.79
Med: 217.81
Q3: 353.95
Good

In 2017, the liquidity ratio of FAB IMPLANTS ET INSTRUMEN... (302.05) 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
-0.78x 2017
2016
2017
Q1: 0.0x
Med: 0.68x
Q3: 4.0x
Average

In 2017, the interest coverage of FAB IMPLANTS ET INSTRUMEN... (-0.8x) 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: 211 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 162 days. The gap of 49 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 397 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 415 days of revenue, i.e. 527 k€ 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

526 633 €

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

211 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

162 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

397 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

415 j

WCR and payment terms evolution
FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX

Positioning of FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX in its sector

Comparison with sector Fabrication de matériel médico-chirurgical et dentaire

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX is estimated at 103 692 € (range 48 191€ - 216 959€). The price/revenue ratio is 0.23x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2017
57 tx
48k€ 103k€ 216k€
103 692 € Range: 48 191€ - 216 959€
NAF 5 all-time

Valuation method used

Revenue Multiple
457 198 € × 0.23x = 103 693 €
Range: 48 191€ - 216 959€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 57 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 (Fabrication de matériel médico-chirurgical et dentaire)

Compare FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de matériel médico-chirurgical et dentaire

Frequently asked questions about FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX

What is the revenue of FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX ?

The revenue of FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX in 2017 is 457 k€.

Is FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX profitable?

FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX recorded a net loss in 2017.

Where is the headquarters of FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX ?

The headquarters of FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX is located in SAINT-JUST-MALMONT (43240), in the department Haute-Loire.

Where to find the tax return of FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX ?

The tax return of FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX 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 FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX operate?

FAB IMPLANTS ET INSTRUMENTS CHIRURGICAUX operates in the sector Fabrication de matériel médico-chirurgical et dentaire (NAF code 32.50A). See the 'Sector positioning' section above to compare the company with its competitors.