OTHESIO IMPLANTS : revenue, balance sheet and financial ratios

OTHESIO IMPLANTS is a French company founded 24 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in VALENCE (26000), this company of category PME shows in 2024 a revenue of 1.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - OTHESIO IMPLANTS (SIREN 440618122)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 937 323 € 1 850 530 € 1 698 615 € 1 498 799 € N/C N/C N/C N/C
Net income 239 607 € 186 283 € 101 747 € 106 457 € 117 308 € 101 501 € 109 548 € 207 117 €
EBITDA 470 878 € 406 167 € 264 752 € 357 365 € N/C N/C N/C N/C
Net margin 12.4% 10.1% 6.0% 7.1% N/C N/C N/C N/C

Revenue and income statement

In 2024, OTHESIO IMPLANTS achieves revenue of 1.9 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.9%. Vs 2023: +5%. After deducting consumption (767 k€), gross margin stands at 1.2 M€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 471 k€, representing 24.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 240 k€, i.e. 12.4% 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

1 937 323 €

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

1 169 878 €

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

470 878 €

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

278 510 €

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

239 607 €

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

24.3%

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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 87%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 22.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

86.605%

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

22.105%

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

13.5%

Solvency indicators evolution
OTHESIO IMPLANTS

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 OTHESIO IMPLANTS (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
86.61% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Excellent +15 pts over 3 years

In 2024, the financial autonomy of OTHESIO IMPLANTS (86.6%) 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 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Excellent -8 pts over 3 years

In 2024, the repayment capacity of OTHESIO IMPLANTS (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 420.34. 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 3.4x. 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

420.34

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

3.362

Liquidity indicators evolution
OTHESIO IMPLANTS

Sector positioning

Liquidity ratio
420.34 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Excellent

In 2024, the liquidity ratio of OTHESIO IMPLANTS (420.34) 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
3.36x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Good -12 pts over 3 years

In 2024, the interest coverage of OTHESIO IMPLANTS (3.4x) 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: 85 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. The gap of 31 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 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 94 days of revenue, i.e. 503 k€ to permanently finance.

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

503 472 €

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

85 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

54 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

11 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

94 j

WCR and payment terms evolution
OTHESIO IMPLANTS

Positioning of OTHESIO IMPLANTS 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 OTHESIO IMPLANTS is estimated at 328 870 € (range 160 449€ - 1 121 867€). With an EBITDA of 470 878€, 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
160k€ 328k€ 1121k€
328 870 € Range: 160 449€ - 1 121 867€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
470 878 € × 0.7x
Estimation 331 444 €
156 685€ - 1 206 335€
Revenue Multiple 30%
1 937 323 € × 0.21x
Estimation 412 600 €
223 743€ - 1 249 773€
Net Income Multiple 20%
239 607 € × 0.8x
Estimation 196 841 €
74 919€ - 718 838€

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 OTHESIO IMPLANTS 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 OTHESIO IMPLANTS

What is the revenue of OTHESIO IMPLANTS ?

The revenue of OTHESIO IMPLANTS in 2024 is 1.9 M€.

Is OTHESIO IMPLANTS profitable?

Yes, OTHESIO IMPLANTS generated a net profit of 240 k€ in 2024.

Where is the headquarters of OTHESIO IMPLANTS ?

The headquarters of OTHESIO IMPLANTS is located in VALENCE (26000), in the department Drome.

Where to find the tax return of OTHESIO IMPLANTS ?

The tax return of OTHESIO IMPLANTS 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 OTHESIO IMPLANTS operate?

OTHESIO IMPLANTS 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.