ORTHOPEDIE REGNIER SAS : revenue, balance sheet and financial ratios

ORTHOPEDIE REGNIER SAS is a French company founded 39 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in GROFFLIERS (62600), this company of category ETI shows in 2024 a revenue of 2.2 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 - ORTHOPEDIE REGNIER SAS (SIREN 339480352)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 217 849 € 2 595 216 € 2 792 582 € 3 219 109 € 2 805 538 € 2 270 972 € 3 051 274 € 3 064 028 € 3 487 369 €
Net income 22 212 € 91 843 € 157 156 € 403 447 € 287 381 € 221 625 € 315 883 € 308 420 € 440 943 €
EBITDA 116 626 € 121 291 € 239 038 € 546 162 € 367 047 € 334 449 € 456 552 € 483 191 € 758 542 €
Net margin 1.0% 3.5% 5.6% 12.5% 10.2% 9.8% 10.4% 10.1% 12.6%

Revenue and income statement

In 2024, ORTHOPEDIE REGNIER SAS achieves revenue of 2.2 M€. Revenue is declining over the period 2016-2024 (CAGR: -5.5%). Significant drop of -15% vs 2023. After deducting consumption (670 k€), gross margin stands at 1.5 M€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 117 k€, representing 5.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 1.0% 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

2 217 849 €

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

1 547 873 €

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

116 626 €

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

31 352 €

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

22 212 €

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

5.2%

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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 2%. 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 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.5% 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

2.208%

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

69.219%

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

4.471%

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

0.213

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

4.8%

Solvency indicators evolution
ORTHOPEDIE REGNIER SAS

Sector positioning

Debt ratio
2.21 2024
2022
2023
2024
Q1: 1.92
Med: 18.86
Q3: 55.42
Good

In 2024, the debt ratio of ORTHOPEDIE REGNIER SAS (2.21) 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
69.22% 2024
2022
2023
2024
Q1: 24.8%
Med: 50.27%
Q3: 69.09%
Excellent

In 2024, the financial autonomy of ORTHOPEDIE REGNIER SAS (69.2%) 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
0.21 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.3 years
Q3: 1.74 years
Good -7 pts over 3 years

In 2024, the repayment capacity of ORTHOPEDIE REGNIER SAS (0.21) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 342.18. 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 4.7x. Financial charges are adequately covered by operations.

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

342.184

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

4.687

Liquidity indicators evolution
ORTHOPEDIE REGNIER SAS

Sector positioning

Liquidity ratio
342.18 2024
2022
2023
2024
Q1: 159.64
Med: 253.69
Q3: 429.69
Good -12 pts over 3 years

In 2024, the liquidity ratio of ORTHOPEDIE REGNIER SAS (342.18) 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
4.69x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.67x
Q3: 4.96x
Good +28 pts over 3 years

In 2024, the interest coverage of ORTHOPEDIE REGNIER SAS (4.7x) 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: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 33 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 113 days of revenue, i.e. 695 k€ to permanently finance. Over 2016-2024, WCR increased by +113%, 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

695 362 €

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

75 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

65 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

33 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

113 j

WCR and payment terms evolution
ORTHOPEDIE REGNIER SAS

Positioning of ORTHOPEDIE REGNIER SAS 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 ORTHOPEDIE REGNIER SAS is estimated at 312 510 € (range 102 379€ - 616 262€). With an EBITDA of 116 626€, the sector multiple of 2.5x is applied. 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 2024
57 tx
102k€ 312k€ 616k€
312 510 € Range: 102 379€ - 616 262€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
116 626 € × 2.5x
Estimation 296 155 €
58 205€ - 547 687€
Revenue Multiple 30%
2 217 849 € × 0.23x
Estimation 503 009 €
233 774€ - 1 052 461€
Net Income Multiple 20%
22 212 € × 3.0x
Estimation 67 651 €
15 721€ - 133 404€
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 ORTHOPEDIE REGNIER SAS with other companies in the same sector:

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

Frequently asked questions about ORTHOPEDIE REGNIER SAS

What is the revenue of ORTHOPEDIE REGNIER SAS ?

The revenue of ORTHOPEDIE REGNIER SAS in 2024 is 2.2 M€.

Is ORTHOPEDIE REGNIER SAS profitable?

Yes, ORTHOPEDIE REGNIER SAS generated a net profit of 22 k€ in 2024.

Where is the headquarters of ORTHOPEDIE REGNIER SAS ?

The headquarters of ORTHOPEDIE REGNIER SAS is located in GROFFLIERS (62600), in the department Pas-de-Calais.

Where to find the tax return of ORTHOPEDIE REGNIER SAS ?

The tax return of ORTHOPEDIE REGNIER SAS 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 ORTHOPEDIE REGNIER SAS operate?

ORTHOPEDIE REGNIER SAS 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.