OBJECTIF SANTE : revenue, balance sheet and financial ratios

OBJECTIF SANTE is a French company founded 14 years ago, specialized in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé. Based in SAINT-JUST-SAINT-RAMBERT (42170), this company of category PME shows in 2025 a revenue of 6.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-07-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, OBJECTIF SANTE combines a growing business with positive profitability. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - OBJECTIF SANTE (SIREN 539713487)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 243 078 € 5 167 861 € 7 723 877 € 4 129 575 € 5 774 471 € 3 378 693 € 2 107 480 € 1 968 295 € N/C 1 327 838 €
Net income 390 852 € 248 746 € 406 636 € 170 698 € 438 194 € 152 285 € 48 223 € 90 723 € 111 068 € 96 074 €
EBITDA 992 177 € 680 260 € 946 329 € 553 463 € 874 920 € 441 946 € 317 521 € 326 970 € N/C 208 276 €
Net margin 6.3% 4.8% 5.3% 4.1% 7.6% 4.5% 2.3% 4.6% N/C 7.2%

Revenue and income statement

In 2025, OBJECTIF SANTE achieves revenue of 6.2 M€. Revenue is growing positively over 10 years (CAGR: +2.0%). Vs 2024, growth of +21% (5.2 M€ -> 6.2 M€). After deducting consumption (3.5 M€), gross margin stands at 2.8 M€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 992 k€, representing 15.9% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. This ratio is more favorable than the sector median (9.3%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 391 k€, i.e. 6.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 243 078 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 753 486 €

EBITDA (2025) ?
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

992 177 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

561 414 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

390 852 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.9%

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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 117%. This ratio is less favorable than the sector median (28.3%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 36%. This ratio is slightly less favorable than the sector median (38.3%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.7 years). Cash flow represents 13.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 7.8%).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

117.34%

Financial autonomy (2025) ?
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

36.15%

Cash flow / Revenue (2025) ?
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

13.17%

Repayment capacity (2025) ?
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

1.75

Asset age ratio (2025) ?
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

43.7%

Solvency indicators evolution
OBJECTIF SANTE

Sector positioning

Debt ratio
117.34% 2025
Q1: 5.44%
Med: 28.26%
Q3: 96.2%
Watch +13 pts over 3 years

In 2025, the debt ratio of OBJECTIF SANTE (117.3%) 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
36.15% 2025
Q1: 22.94%
Med: 38.31%
Q3: 61.12%
Average -6 pts over 3 years

In 2025, the financial autonomy of OBJECTIF SANTE (36.1%) 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
1.75 years 2025
Q1: 0.05 years
Med: 0.73 years
Q3: 1.88 years
Average +16 pts over 3 years

In 2025, the repayment capacity of OBJECTIF SANTE (1.75) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.12. This ratio is more favorable than the sector median (2.0). The interest coverage ratio (= EBIT / Interest expenses) is 4.6x. This ratio is more favorable than the sector median (1.9x).

Liquidity ratio (2025) ?
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

2.12

Interest coverage (2025) ?
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

4.56

Liquidity indicators evolution
OBJECTIF SANTE

Sector positioning

Liquidity ratio
2.12 2025
Q1: 1.46
Med: 2.01
Q3: 3.0
Good

In 2025, the liquidity ratio of OBJECTIF SANTE (2.12) 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
4.56x 2025
Q1: 0.0x
Med: 1.91x
Q3: 7.85x
Good

In 2025, the interest coverage of OBJECTIF SANTE (4.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 57 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. The company must finance 17 days of gap between collections and payments. Inventory turnover is 61 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 114 days of revenue, i.e. 2.0 M€ to permanently finance. Between 2022 and 2025, WCR improved by 19 days of revenue, freeing up cash.

Operating WCR (2025) ?
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

1 971 876 €

Customer credit (2025) ?
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

57 j

Supplier credit (2025) ?
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 (2025) ?
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

61 j

WCR in days of revenue (2025) ?
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

114 j

WCR and payment terms evolution
OBJECTIF SANTE

Positioning of OBJECTIF SANTE 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 OBJECTIF SANTE is estimated at 2 198 962 € (range 1 253 936€ - 5 399 149€). With an EBITDA of 992 177€, 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 value 2025
161 transactions
1253k€ 2198k€ 5399k€
2 198 962 € Range: 1 253 936€ - 5 399 149€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
992 177 € × 2.7x
Estimation 2 685 056 €
1 535 515€ - 7 608 373€
Revenue Multiple 30%
6 243 078 € × 0.32x
Estimation 2 007 855 €
1 309 999€ - 3 678 032€
Net Income Multiple 20%
390 852 € × 3.3x
Estimation 1 270 393 €
465 898€ - 2 457 764€

Valuation evolution

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 OBJECTIF SANTE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé

Top companies in Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé

Largest companies by revenue in the sector Commerce de détail d'articles médicaux et orthopédiques en magasin spécialisé:

Top companies in Loire

Largest companies by revenue in the department Loire:

Voir le classement complet du département Loire

Frequently asked questions about OBJECTIF SANTE

What is the revenue of OBJECTIF SANTE ?

The revenue of OBJECTIF SANTE in 2025 is 6.2 M€.

Is OBJECTIF SANTE profitable?

Yes, OBJECTIF SANTE generated a net profit of 391 k€ in 2025.

Where is the headquarters of OBJECTIF SANTE ?

The headquarters of OBJECTIF SANTE is located in SAINT-JUST-SAINT-RAMBERT (42170), in the department Loire.

Where to find the tax return of OBJECTIF SANTE ?

The tax return of OBJECTIF SANTE 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 OBJECTIF SANTE operate?

OBJECTIF SANTE 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.