REPRO PARTNER : revenue, balance sheet and financial ratios

REPRO PARTNER is a French company founded 35 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau . Based in METZ (57000), this company of category PME shows in 2024 a revenue of 2.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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, REPRO PARTNER posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - REPRO PARTNER (SIREN 381724673)
Indicator 2024 2023 2022 2021 2020 2017 2016
Revenue 2 546 759 € 3 475 390 € 3 385 851 € 3 245 965 € 3 369 162 € N/C N/C
Net income 43 915 € 274 308 € 299 734 € 189 841 € 238 286 € 28 514 € 61 523 €
EBITDA 59 807 € 361 482 € 415 472 € 286 224 € 351 862 € N/C N/C
Net margin 1.7% 7.9% 8.9% 5.8% 7.1% N/C N/C

Revenue and income statement

In 2024, REPRO PARTNER achieves revenue of 2.5 M€. Revenue is declining over the period 2020-2024 (CAGR: -6.8%). Significant drop of -27% vs 2023. After deducting consumption (1.6 M€), gross margin stands at 990 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 60 k€, representing 2.3% of revenue. Warning negative scissor effect: despite revenue change (-27%), EBITDA varies by -83%, reducing margin by 8.1 pts. This reflects costs rising faster than revenue. This ratio is slightly less favorable than the sector median (5.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 44 k€, i.e. 1.7% 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

2 546 759 €

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

990 442 €

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

59 807 €

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

35 055 €

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

43 915 €

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

2.4%

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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 0%. Compared with its sector, this ratio places the company among the best positioned (sector median: 13.2%). Financial autonomy (= Equity / Total assets x 100) reaches 19%. This ratio is less favorable than the sector median (40.4%) and warrants attention. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (4.2%).

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

0.25%

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

19.09%

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

2.38%

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

24.9%

Solvency indicators evolution
REPRO PARTNER

Sector positioning

Debt ratio
0.25% 2024
Q1: 1.06%
Med: 13.19%
Q3: 45.3%
Excellent

In 2024, the debt ratio of REPRO PARTNER (0.2%) 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
19.09% 2024
Q1: 25.01%
Med: 40.35%
Q3: 57.04%
Watch -13 pts over 3 years

In 2024, the financial autonomy of REPRO PARTNER (19.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2024
Q1: 0.0 years
Med: 0.52 years
Q3: 1.93 years
Good

In 2024, the repayment capacity of REPRO PARTNER (0.00) 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 1.09. This ratio is less favorable than the sector median (2.1) and warrants attention.

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

1.09

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

0.0

Liquidity indicators evolution
REPRO PARTNER

Sector positioning

Liquidity ratio
1.09 2024
Q1: 1.6
Med: 2.11
Q3: 3.17
Watch

In 2024, the liquidity ratio of REPRO PARTNER (1.09) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.0x 2024
Q1: 0.0x
Med: 0.92x
Q3: 4.87x
Average

In 2024, the interest coverage of REPRO PARTNER (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 122 k€ to permanently finance. Between 2021 and 2024, WCR improved by 25 days of revenue, freeing up cash.

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

122 295 €

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

24 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

66 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

5 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

17 j

WCR and payment terms evolution
REPRO PARTNER

Positioning of REPRO PARTNER in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of REPRO PARTNER is estimated at 286 508 € (range 277 281€ - 306 477€). With an EBITDA of 59 807€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.34x (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
73 tx
277k€ 286k€ 306k€
286 508 € Range: 277 281€ - 306 477€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
59 807 € × 0.5x
Estimation 32 568 €
18 310€ - 43 060€
Revenue Multiple 30%
2 546 759 € × 0.34x
Estimation 866 898 €
866 898€ - 866 898€
Net Income Multiple 20%
43 915 € × 1.2x
Estimation 50 776 €
40 286€ - 124 392€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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) d'autres machines et équipements de bureau )

Compare REPRO PARTNER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Top companies in Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau :

Top companies in Moselle

Largest companies by revenue in the department Moselle:

Voir le classement complet du département Moselle

Frequently asked questions about REPRO PARTNER

What is the revenue of REPRO PARTNER ?

The revenue of REPRO PARTNER in 2024 is 2.5 M€.

Is REPRO PARTNER profitable?

Yes, REPRO PARTNER generated a net profit of 44 k€ in 2024.

Where is the headquarters of REPRO PARTNER ?

The headquarters of REPRO PARTNER is located in METZ (57000), in the department Moselle.

Where to find the tax return of REPRO PARTNER ?

The tax return of REPRO PARTNER 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 REPRO PARTNER operate?

REPRO PARTNER operates in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau (NAF code 46.66Z). See the 'Sector positioning' section above to compare the company with its competitors.