ZEPHYR SURGICAL IMPLANTS : revenue, balance sheet and financial ratios

ZEPHYR SURGICAL IMPLANTS is a French company founded 28 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in LYON (69003), this company of category PME shows in 2023 a revenue of 2.0 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 - ZEPHYR SURGICAL IMPLANTS (SIREN 414419846)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 1 971 502 € 2 376 734 € 1 426 416 € 1 735 591 € N/C N/C 499 646 €
Net income 3 333 € 118 183 € 20 807 € 216 443 € -140 524 € 71 069 € 221 971 € 187 081 € 482 776 €
EBITDA N/C N/C 162 453 € 218 700 € -59 126 € 58 133 € N/C N/C 58 697 €
Net margin N/C N/C 1.1% 9.1% -9.9% 4.1% N/C N/C 96.6%

Revenue and income statement

In 2025, ZEPHYR SURGICAL IMPLANTS generates positive net income of 3 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 483 k€ -> 3 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 333 €

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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 7%. 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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.641%

Financial autonomy (2025) ?
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

74.162%

Asset age ratio (2025) ?
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

46.9%

Solvency indicators evolution
ZEPHYR SURGICAL IMPLANTS

Sector positioning

Debt ratio
6.64 2025
2023
2024
2025
Q1: 2.28
Med: 17.74
Q3: 58.59
Good -18 pts over 3 years

In 2025, the debt ratio of ZEPHYR SURGICAL IMPLANTS (6.64) 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
74.16% 2025
2023
2024
2025
Q1: 14.96%
Med: 44.15%
Q3: 66.96%
Excellent

In 2025, the financial autonomy of ZEPHYR SURGICAL IMPLANTS (74.2%) 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
13.36 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.93 years
Watch

In 2023, the repayment capacity of ZEPHYR SURGICAL IMPLANTS (13.36) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 466.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

466.875

Liquidity indicators evolution
ZEPHYR SURGICAL IMPLANTS

Sector positioning

Liquidity ratio
466.88 2025
2023
2024
2025
Q1: 146.99
Med: 244.87
Q3: 415.18
Excellent

In 2025, the liquidity ratio of ZEPHYR SURGICAL IMPLANTS (466.88) 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
6.94x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Excellent

In 2023, the interest coverage of ZEPHYR SURGICAL IMPLANTS (6.9x) 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.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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

0 j

WCR and payment terms evolution
ZEPHYR SURGICAL IMPLANTS

Positioning of ZEPHYR SURGICAL IMPLANTS in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of ZEPHYR SURGICAL IMPLANTS is estimated at 12 343 € (range 4 663€ - 18 184€). 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 2025
83 tx
4k€ 12k€ 18k€
12 343 € Range: 4 663€ - 18 184€
NAF 5 année 2025

Valuation method used

Net Income Multiple
3 333 € × 3.7x = 12 344 €
Range: 4 664€ - 18 185€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 (Autres commerces de détail spécialisés divers)

Compare ZEPHYR SURGICAL IMPLANTS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about ZEPHYR SURGICAL IMPLANTS

What is the revenue of ZEPHYR SURGICAL IMPLANTS ?

The revenue of ZEPHYR SURGICAL IMPLANTS in 2023 is 2.0 M€.

Is ZEPHYR SURGICAL IMPLANTS profitable?

Yes, ZEPHYR SURGICAL IMPLANTS generated a net profit of 3 k€ in 2025.

Where is the headquarters of ZEPHYR SURGICAL IMPLANTS ?

The headquarters of ZEPHYR SURGICAL IMPLANTS is located in LYON (69003), in the department Rhone.

Where to find the tax return of ZEPHYR SURGICAL IMPLANTS ?

The tax return of ZEPHYR SURGICAL 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 ZEPHYR SURGICAL IMPLANTS operate?

ZEPHYR SURGICAL IMPLANTS operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.