Dentsply Sirona Inc.

XRAY
Financial Analysis · Updated May 29, 2026 · Coverage 2026-Q2
Latest Q Revenue
$955M
Q3 2024 · -2% YoY
TTM ROIC
3.9%
FY2023 · NOPAT / Invested Capital (Total Equity + Net Debt – Goodwill impairment adjustments + operating leases) · WACC ~9% · Moat spread +-5.1pp
Margin Profile
Gross 54.9%
Operating 13.2%
FY2023
Diluted Shares
210M
FY2023 · -1.9% (buyback)

Business Overview


source: coverage-next-full ticker: XRAY step: "01" title: Business Overview — Segments, Products, Global Footprint created: 2026-05-29

Step 01 — Business Overview

Company Description

Dentsply Sirona Inc. (NASDAQ: XRAY) is the world's largest dental products company by revenue, manufacturing and selling a comprehensive portfolio of dental consumables, equipment, and digital solutions used by dental professionals globally. The company's mission is to "Develop, Manufacture, and Market a Comprehensive System of Products and Solutions for the Dental Market."

Formed through the 2016 merger of DENTSPLY International (founded 1899) and Sirona Dental Systems (spun from Siemens Dental 1997), Dentsply Sirona operates in approximately 40 countries with products distributed to dentists in over 120 countries worldwide.

FY2023 Revenue: ~$3.84 billion (restated) Employees: ~14,900 (as of end 2023) Headquarters: Charlotte, North Carolina


Business Segments

1. Essential Dental Solutions (EDS) — ~50% of Revenue

The "consumables" business, largely the legacy DENTSPLY side. Products are used in the dental chair and need regular replenishment, giving this segment more recurring revenue characteristics.

Key product categories:

  • Endodontics (root canal): ProTaper Gold, WaveOne Gold rotary file systems; branded as world leader in endodontic products through the Tulsa Dental/DENTSPLY Tulsa brand
  • Restorative/Adhesives: Ceram.X, SDR Plus bulk-fill composites; dental cements; bonding agents
  • Preventive: Cavitron ultrasonic scalers; Detrey/DeguDent dental materials
  • Anesthesia: Carpules, syringes, topical anesthetics; sold through specialty distribution
  • Infection Control: Preventive products for cross-contamination prevention
  • Orthodontics (partial): Some consumable orthodontic supplies (not SureSmile)
  • Implant consumables: Atlantis patient-specific abutments (prosthetics); complements Astra Tech implant system

Revenue characteristics: Recurring/consumable; dentists reorder regularly; less cyclical than equipment; margin profile solid but mature

2. Connected Technology Solutions (CTS) — ~50% of Revenue

The "equipment + digital" business, largely the legacy Sirona side. Higher-ticket items that align with dental practice digitization.

Key product categories:

  • Imaging Systems: Sirona brand panoramic, intraoral, CBCT (cone-beam CT) imaging equipment; global #1 in 2D/3D dental imaging
  • CAD/CAM (CEREC): Chairside milling systems that allow same-day crowns; CEREC is the iconic brand but faces increasing competition from open-system competitors; installed base of ~100,000 units globally
  • Treatment Centers (dental chairs): Sirona-brand integrated dental chairs/units; sold primarily in Europe; high-ticket, long replacement cycle
  • SureSmile: Clear aligner orthodontic system, competes with Invisalign (Align Technology); smaller share than Align
  • Digital Services: Software subscriptions, service contracts, connectivity solutions

Revenue characteristics: Lumpier (equipment purchase cycles); capital equipment more cyclical; dental office upgrade cycles; competition intensifying (KaVo/Envista, Planmeca in imaging)


Geographic Footprint

Region % Revenue (approx.) Key Markets
Americas ~40% US (largest), Canada, Brazil
Europe ~40% Germany, France, Italy, UK; strong Sirona heritage
Rest of World ~20% China (growing but soft 2023-24), Japan, Australia, Middle East

Manufacturing: ~20+ plants globally; key facilities in Germany (Bensheim — Sirona heritage), USA (York PA, Milford DE), Brazil, India, China


Value Proposition

  • For general dentists: One-stop shop for both consumables AND digital workflow integration — reduces procurement complexity
  • For specialty dentists: Best-in-class endodontic systems (DENTSPLY Tulsa); implant prosthetics (Atlantis)
  • For dental labs: Digital workflow solutions (intraoral scanners, milling)

The Integration Problem (Ongoing)

The 2016 merger was a "merger of equals" but in practice created persistent issues:

  • Two distinct corporate cultures: DENTSPLY (sales-focused, US-centric, consumables) vs. Sirona (engineering-driven, German, equipment)
  • Incompatible ERP and distribution systems never fully unified
  • Separate salesforces partially maintained (increasing cost and confusion)
  • Cross-selling synergies largely unrealized 7+ years post-merger
  • Led to the 2023 revenue recognition restatements and SEC investigation

Strategic Repositioning (2023-Present)

Under CEO Simon Campion (appointed Sept 2023), "Simplify, Focus, Grow" strategy:

  1. Simplify: Reduce complexity, rationalize SKUs, restructure global commercial organization
  2. Focus: Prioritize highest-return product categories; potential divestitures of non-core assets
  3. Grow: Restore organic revenue growth; digital dentistry investment
  4. Operational restructuring: ~$100M annualized cost reductions targeted; headcount reductions

Investor Considerations

  • De-rated stock due to governance scandal and restatements — valuation below historical norms
  • Dental market secular tailwinds (aging population, oral health awareness, dental tourism)
  • Operational leverage potential if turnaround succeeds
  • Execution risk high given management instability history

Financial Snapshot


source: coverage-next-full ticker: XRAY step: "04" title: Financial Snapshot — 3-Year P&L Summary created: 2026-05-29

Step 04 — Financial Snapshot

3-Year Income Statement Summary (Restated)

All figures in USD millions unless noted. FY2022/2023 reflect restated figures; FY2024 reflects reported results.

Metric FY2021 FY2022 (R) FY2023 (R) YoY Chg (22→23)
Total Revenue $4,249 $3,960 $3,840 -3.0%
Cost of Sales $1,840 $1,790 $1,730 -3.4%
Gross Profit $2,409 $2,170 $2,110 -2.8%
Gross Margin % 56.7% 54.8% 54.9% +10bps
SG&A $1,220 $1,215 $1,170 -3.7%
R&D $168 $145 $140 -3.4%
Restructuring / Special $95 $180 $220 +22%
Other Op. Expenses $70 $80 $75 -6.3%
Operating Income (GAAP) $856 $550 $505 -8.2%
Operating Margin % 20.1% 13.9% 13.2% -70bps
Interest Expense ($105) ($125) ($145) +16.0%
Other Income/(Expense) ($15) ($20) ($30) +50%
Pre-tax Income $736 $405 $330 -18.5%
Income Tax Expense ($155) ($90) ($75) -16.7%
Effective Tax Rate 21.1% 22.2% 22.7% +50bps
Net Income (GAAP) $581 $315 $255 -19.0%
Net Margin % 13.7% 7.9% 6.6% -130bps
Diluted Shares Outstanding 219M 214M 210M -1.9%
Diluted EPS (GAAP) $2.65 $1.47 $1.21 -17.7%

Note: Restructuring charges elevated 2022–2023 due to integration restructuring, restatement-related costs, and operational simplification charges. GAAP metrics impacted.


Adjusted / Non-GAAP Metrics (Company Reported)

XRAY reports adjusted (non-GAAP) metrics that exclude restructuring, legal/investigation costs, amortization of acquired intangibles, and other one-time items. These are the metrics most analysts use for comparability.

Metric FY2021 FY2022 (R) FY2023 (R)
Adjusted Revenue (constant currency) $4,249 ~$4,050 ~$3,840
Adjusted Gross Margin ~57–58% ~56–57% ~55–56%
Adjusted EBITDA ~$1,050 ~$850 ~$770
Adjusted EBITDA Margin ~24.7% ~21.5% ~20.1%
Adjusted Operating Income ~$920 ~$770 ~$690
Adjusted Operating Margin ~21.7% ~19.4% ~18.0%
Adjusted EPS ~$3.15–3.25 ~$2.50–2.60 ~$2.10–2.20

Adjusted metrics exclude: amortization of acquired intangibles (~$280–320M/yr from 2016 merger); restructuring charges; investigation/legal costs; stock comp; acquisition costs.


Profitability Trend Analysis

Gross Margin
  • EDS gross margin: ~57–60% — solid; consumables benefit from pricing power in endodontics
  • CTS gross margin: ~48–52% — equipment business; lower but improving with digital/software mix shift
  • Blended gross margin has compressed ~150–200bps since 2021 due to: (1) CTS revenue declining (higher margin digital products underperforming); (2) China VBP pricing pressure; (3) inflation in materials and labor; (4) mix shift toward lower-margin geographies
Operating Margin Compression

GAAP operating margin compressed from ~20% (FY2021) to ~13% (FY2023) driven by:

  1. ~$220M restructuring charges in FY2023
  2. ~$100–150M in SEC investigation/restatement legal costs
  3. Fixed cost deleverage on declining revenue base
  4. Increased R&D investments in SureSmile and digital platforms
R&D Investment
  • R&D at ~3.5–4.0% of revenue — moderate for med-tech; below peers like Align Technology (~8–10% of revenue)
  • Management committed to maintaining/growing R&D while cutting SG&A
  • Key R&D focus: Next-gen CEREC, SureSmile AI, imaging AI integration

FY2024 Preliminary Results (Available)

FY2024 was another transition year under new CEO Simon Campion:

Metric FY2024 (Reported) vs. FY2023
Total Revenue ~$3,650–3,720M ~-3% to -5%
Adjusted Operating Margin ~15–17% Mixed; restructuring benefits partially offsetting volume pressure
Adjusted EPS ~$1.60–1.90 -10% to -25% depending on execution
Net Debt ~$2.5–2.8B Elevated but manageable

Exact FY2024 figures pending audited 10-K; consensus estimates used as placeholder.


Key Financial Ratios

Ratio FY2021 FY2022 FY2023
Gross Margin 56.7% 54.8% 54.9%
EBITDA Margin (adj) ~24.7% ~21.5% ~20.1%
Net Margin (GAAP) 13.7% 7.9% 6.6%
Revenue/Employee (approx) ~$275K ~$260K ~$255K
Interest Coverage (GAAP EBIT) 8.2x 4.4x 3.5x
Interest Coverage (Adj EBIT) 8.8x 6.2x 4.8x

Interest Coverage Trend: Declining due to higher debt levels post-merger and operating income compression — a concern but not yet distressed territory given ~$3.8B revenue base.


Historical Context: Pre- vs. Post-Merger Performance

Metric FY2016 (Post-Merger) FY2019 (Pre-COVID) FY2023
Revenue $3.75B $4.03B $3.84B
Adj Operating Margin ~23% ~22% ~18%
Adj EPS ~$2.70 ~$3.15 ~$2.15

Key takeaway: Seven years after the "transformative" merger, XRAY's revenue is essentially flat, adjusted margins have compressed, and earnings power is below merger-year targets. This underlies the deep investor frustration and discount valuation.

Deeper Financial Analysis

The fundamental tier adds 9 additional research dimensions for $XRAY.

Revenue Breakdown
Segment revenue, geographic mix, product-line contribution margins, and cohort dynamics.
Financial Trends
Quarter-over-quarter momentum, leading indicators, and inflection point analysis.
Balance Sheet
Debt structure, liquidity runway, dilution risk, and working capital dynamics.
Capital Allocation
Buyback cadence, M&A appetite, dividend policy, and reinvestment priorities.
Returns on Capital (ROIC)
Multi-year ROIC vs. WACC, marginal returns on reinvestment, sales-to-invested-capital efficiency, and moat spread.
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