PRECERA MEDICAL HEROUVILLE : revenue, balance sheet and financial ratios

PRECERA MEDICAL HEROUVILLE is a French company founded 16 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in HEROUVILLE-SAINT-CLAIR (14200), this company of category ETI shows in 2024 a revenue of 69.5 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 - PRECERA MEDICAL HEROUVILLE (SIREN 519116230)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 69 485 706 € 60 209 000 € 48 417 000 € 49 103 247 € 39 115 788 € 57 383 404 € 56 428 479 € 56 101 397 € 55 305 904 €
Net income 2 909 645 € 2 975 000 € 1 257 000 € 264 699 € -5 121 587 € 3 150 315 € 3 904 330 € 4 085 353 € 3 894 003 €
EBITDA 6 087 051 € 3 366 000 € 1 832 000 € 4 857 174 € 723 853 € 7 989 096 € 8 100 156 € 7 802 981 € 7 707 107 €
Net margin 4.2% 4.9% 2.6% 0.5% -13.1% 5.5% 6.9% 7.3% 7.0%

Revenue and income statement

In 2024, PRECERA MEDICAL HEROUVILLE achieves revenue of 69.5 M€. Revenue is growing positively over 9 years (CAGR: +2.9%). Vs 2023, growth of +15% (60.2 M€ -> 69.5 M€). After deducting consumption (20.8 M€), gross margin stands at 48.7 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 6.1 M€, representing 8.8% of revenue. Positive scissor effect: EBITDA margin improves by +3.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.9 M€, i.e. 4.2% 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

69 485 706 €

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

48 702 374 €

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

6 087 051 €

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

3 972 191 €

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

2 909 645 €

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

8.8%

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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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 7.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

79.189%

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

7.755%

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

35.0%

Solvency indicators evolution
PRECERA MEDICAL HEROUVILLE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 1.92
Med: 18.86
Q3: 55.42
Excellent

In 2024, the debt ratio of PRECERA MEDICAL HEROUVILLE (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
79.19% 2024
2022
2023
2024
Q1: 24.8%
Med: 50.27%
Q3: 69.09%
Excellent

In 2024, the financial autonomy of PRECERA MEDICAL HEROUVILLE (79.2%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.3 years
Q3: 1.74 years
Excellent

In 2024, the repayment capacity of PRECERA MEDICAL HEROUVILLE (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 256.46. 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 7.4x. Operating income very largely covers interest expenses: high safety margin.

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

256.462

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

7.431

Liquidity indicators evolution
PRECERA MEDICAL HEROUVILLE

Sector positioning

Liquidity ratio
256.46 2024
2022
2023
2024
Q1: 159.64
Med: 253.69
Q3: 429.69
Good +32 pts over 3 years

In 2024, the liquidity ratio of PRECERA MEDICAL HEROUVILLE (256.46) 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
7.43x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.67x
Q3: 4.96x
Excellent +15 pts over 3 years

In 2024, the interest coverage of PRECERA MEDICAL HEROUVILLE (7.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 68 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 117 days of revenue, i.e. 22.5 M€ 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

22 541 858 €

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

4 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

46 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

68 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

117 j

WCR and payment terms evolution
PRECERA MEDICAL HEROUVILLE

Positioning of PRECERA MEDICAL HEROUVILLE 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 PRECERA MEDICAL HEROUVILLE is estimated at 14 228 792 € (range 4 128 085€ - 27 679 864€). With an EBITDA of 6 087 051€, 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
4128k€ 14228k€ 27679k€
14 228 792 € Range: 4 128 085€ - 27 679 864€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
6 087 051 € × 2.5x
Estimation 15 457 214 €
3 037 908€ - 28 585 357€
Revenue Multiple 30%
69 485 706 € × 0.23x
Estimation 15 759 385 €
7 324 186€ - 32 973 841€
Net Income Multiple 20%
2 909 645 € × 3.0x
Estimation 8 861 849 €
2 059 381€ - 17 475 169€
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 PRECERA MEDICAL HEROUVILLE with other companies in the same sector:

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

Frequently asked questions about PRECERA MEDICAL HEROUVILLE

What is the revenue of PRECERA MEDICAL HEROUVILLE ?

The revenue of PRECERA MEDICAL HEROUVILLE in 2024 is 69.5 M€.

Is PRECERA MEDICAL HEROUVILLE profitable?

Yes, PRECERA MEDICAL HEROUVILLE generated a net profit of 2.9 M€ in 2024.

Where is the headquarters of PRECERA MEDICAL HEROUVILLE ?

The headquarters of PRECERA MEDICAL HEROUVILLE is located in HEROUVILLE-SAINT-CLAIR (14200), in the department Calvados.

Where to find the tax return of PRECERA MEDICAL HEROUVILLE ?

The tax return of PRECERA MEDICAL HEROUVILLE 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 PRECERA MEDICAL HEROUVILLE operate?

PRECERA MEDICAL HEROUVILLE 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.