SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS : revenue, balance sheet and financial ratios

SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS is a French company founded 17 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in MUIZON (51140), this company of category PME shows in 2024 a revenue of 1.8 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 - SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS (SIREN 512015405)
Indicator 2024 2023
Revenue 1 787 598 € 1 962 371 €
Net income 266 523 € 229 465 €
EBITDA 345 152 € 306 462 €
Net margin 14.9% 11.7%

Revenue and income statement

In 2024, SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS achieves revenue of 1.8 M€. Slight decline of -9% vs 2023. After deducting consumption (1.1 M€), gross margin stands at 654 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 345 k€, representing 19.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 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 267 k€, i.e. 14.9% 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

1 787 598 €

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

654 115 €

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

345 152 €

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

345 521 €

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

266 523 €

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

19.3%

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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 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.3% 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

46.446%

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

26.2%

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

15.27%

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

0.674

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

56.3%

Solvency indicators evolution
SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS

Sector positioning

Debt ratio
46.45 2024
2023
2024
Q1: 0.0
Med: 4.27
Q3: 43.96
Average

In 2024, the debt ratio of SARL FRANCK MATERIEL DENT... (46.45) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
26.2% 2024
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Average

In 2024, the financial autonomy of SARL FRANCK MATERIEL DENT... (26.2%) 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
0.67 years 2024
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Average

In 2024, the repayment capacity of SARL FRANCK MATERIEL DENT... (0.67) 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 493.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

493.089

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
SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS

Sector positioning

Liquidity ratio
493.09 2024
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Excellent +17 pts over 2 years

In 2024, the liquidity ratio of SARL FRANCK MATERIEL DENT... (493.09) 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
0.0x 2024
2023
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Average

In 2024, the interest coverage of SARL FRANCK MATERIEL DENT... (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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 37 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 19 days of revenue, i.e. 93 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

93 098 €

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

9 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

27 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

37 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

19 j

WCR and payment terms evolution
SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS

Positioning of SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS 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 SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS is estimated at 279 478 € (range 136 027€ - 947 992€). With an EBITDA of 345 152€, 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
136k€ 279k€ 947k€
279 478 € Range: 136 027€ - 947 992€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
345 152 € × 0.7x
Estimation 242 947 €
114 850€ - 884 240€
Revenue Multiple 30%
1 787 598 € × 0.21x
Estimation 380 713 €
206 451€ - 1 153 185€
Net Income Multiple 20%
266 523 € × 0.8x
Estimation 218 953 €
83 335€ - 799 588€

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 SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS 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 SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS

What is the revenue of SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS ?

The revenue of SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS in 2024 is 1.8 M€.

Is SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS profitable?

Yes, SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS generated a net profit of 267 k€ in 2024.

Where is the headquarters of SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS ?

The headquarters of SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS is located in MUIZON (51140), in the department Marne.

Where to find the tax return of SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS ?

The tax return of SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS 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 SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS operate?

SARL FRANCK MATERIEL DENTAIRE CHAMPENOIS 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.