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FOURNITURE DENTAIRE MEDICALE BOURBONNAIS : revenue, balance sheet and financial ratios

FOURNITURE DENTAIRE MEDICALE BOURBONNAIS is a French company founded 35 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in VICHY (03200), this company of category PME shows in 2014 a revenue of 549 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 - FOURNITURE DENTAIRE MEDICALE BOURBONNAIS (SIREN 380480665)
Indicator 2014
Revenue 549 404 €
Net income 2 604 €
EBITDA -19 552 €
Net margin 0.5%

Revenue and income statement

In 2014, FOURNITURE DENTAIRE MEDICALE BOURBONNAIS achieves revenue of 549 k€. After deducting consumption (345 k€), gross margin stands at 204 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -20 k€, representing -3.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2014) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

549 404 €

Gross margin (2014) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

204 331 €

EBITDA (2014) ?
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

-19 552 €

EBIT (2014) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-21 916 €

Net income (2014) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 604 €

EBITDA margin (2014) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.6%

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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 372%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 14.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2014) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

371.959%

Financial autonomy (2014) ?
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

6.208%

Cash flow / Revenue (2014) ?
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

0.859%

Repayment capacity (2014) ?
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

14.392

Asset age ratio (2014) ?
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
FOURNITURE DENTAIRE MEDICALE BOURBONNAIS

Sector positioning

Debt ratio
371.96 2014
2014
Q1: 0.0
Med: 1.1
Q3: 35.06
Watch

In 2014, the debt ratio of FOURNITURE DENTAIRE MEDIC... (371.96) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
6.21% 2014
2014
Q1: 2.06%
Med: 33.2%
Q3: 57.94%
Average

In 2014, the financial autonomy of FOURNITURE DENTAIRE MEDIC... (6.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
14.39 years 2014
2014
Q1: -0.0 years
Med: 0.0 years
Q3: 0.23 years
Watch

In 2014, the repayment capacity of FOURNITURE DENTAIRE MEDIC... (14.39) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 932.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2014) ?
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

932.736

Interest coverage (2014) ?
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

-17.615

Liquidity indicators evolution
FOURNITURE DENTAIRE MEDICALE BOURBONNAIS

Sector positioning

Liquidity ratio
932.74 2014
2014
Q1: 96.92
Med: 173.18
Q3: 267.49
Excellent

In 2014, the liquidity ratio of FOURNITURE DENTAIRE MEDIC... (932.74) 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.

Interest coverage
-17.61x 2014
2014
Q1: -0.07x
Med: 0.0x
Q3: 2.29x
Watch

In 2014, the interest coverage of FOURNITURE DENTAIRE MEDIC... (-17.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Inventory turnover is 130 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 168 days of revenue, i.e. 257 k€ to permanently finance.

Operating WCR (2014) ?
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

256 517 €

Customer credit (2014) ?
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

0 j

Supplier credit (2014) ?
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

0 j

Inventory turnover (2014) ?
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

130 j

WCR in days of revenue (2014) ?
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

168 j

WCR and payment terms evolution
FOURNITURE DENTAIRE MEDICALE BOURBONNAIS

Positioning of FOURNITURE DENTAIRE MEDICALE BOURBONNAIS 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 FOURNITURE DENTAIRE MEDICALE BOURBONNAIS is estimated at 71 061 € (range 38 396€ - 215 778€). 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 2014
124 transactions
38k€ 71k€ 215k€
71 061 € Range: 38 396€ - 215 778€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
549 404 € × 0.21x
Estimation 117 009 €
63 451€ - 354 422€
Net Income Multiple 20%
2 604 € × 0.8x
Estimation 2 139 €
814€ - 7 812€
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 FOURNITURE DENTAIRE MEDICALE BOURBONNAIS 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 FOURNITURE DENTAIRE MEDICALE BOURBONNAIS

What is the revenue of FOURNITURE DENTAIRE MEDICALE BOURBONNAIS ?

The revenue of FOURNITURE DENTAIRE MEDICALE BOURBONNAIS in 2014 is 549 k€.

Is FOURNITURE DENTAIRE MEDICALE BOURBONNAIS profitable?

Yes, FOURNITURE DENTAIRE MEDICALE BOURBONNAIS generated a net profit of 3 k€ in 2014.

Where is the headquarters of FOURNITURE DENTAIRE MEDICALE BOURBONNAIS ?

The headquarters of FOURNITURE DENTAIRE MEDICALE BOURBONNAIS is located in VICHY (03200), in the department Allier.

Where to find the tax return of FOURNITURE DENTAIRE MEDICALE BOURBONNAIS ?

The tax return of FOURNITURE DENTAIRE MEDICALE BOURBONNAIS 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 FOURNITURE DENTAIRE MEDICALE BOURBONNAIS operate?

FOURNITURE DENTAIRE MEDICALE BOURBONNAIS 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.