LABORATOIRE CUPISSOL : revenue, balance sheet and financial ratios

LABORATOIRE CUPISSOL is a French company founded 13 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in SAINT-MARCEL-DE-CAREIRET (30330), this company of category PME shows in 2020 a revenue of 176 k€. 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

Historique financier - LABORATOIRE CUPISSOL (SIREN 791659147)
Kennzahl 2020 2019 2018 2017 2016
Umsatz 175 779 € 168 100 € 187 908 € 178 212 € 148 686 €
Nettoergebnis 15 667 € 4 902 € 3 874 € 13 268 € 5 257 €
EBITDA 34 107 € 25 662 € 23 660 € 27 489 € 19 154 €
Nettomarge 8.9% 2.9% 2.1% 7.4% 3.5%

Umsatz und Gewinn- und Verlustrechnung

In 2020, LABORATOIRE CUPISSOL achieves revenue of 176 k€. Revenue is growing positively over 5 years (CAGR: +4.3%). Vs 2019: +5%. After deducting consumption (24 k€), gross margin stands at 151 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 19.4% of revenue. Positive scissor effect: EBITDA margin improves by +4.1 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 16 k€, i.e. 8.9% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2020) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

175 779 €

Bruttomarge (2020) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

151 323 €

EBITDA (2020) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

34 107 €

EBIT (2020) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

18 110 €

Nettoergebnis (2020) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

15 667 €

EBITDA-Marge (2020) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

19.0%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 27%. 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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Verschuldungsgrad (2020) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

27.311%

Finanzielle Autonomie (2020) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

75.223%

Cashflow / Umsatz (2020) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

17.661%

Rückzahlungsfähigkeit (2020) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

1.206

Entwicklung der Solvenzkennzahlen
LABORATOIRE CUPISSOL

Positionnement sectoriel

Debt ratio
27.31 2020
2018
2019
2020
Q1: 4.39
Méd: 31.84
Q3: 92.65
Good -29 pts über 3 Jahre

In 2020, the debt ratio of LABORATOIRE CUPISSOL (27.31) 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
75.22% 2020
2018
2019
2020
Q1: 21.13%
Méd: 41.76%
Q3: 62.32%
Excellent +11 pts über 3 Jahre

In 2020, the financial autonomy of LABORATOIRE CUPISSOL (75.2%) 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
1.21 years 2020
2018
2019
2020
Q1: 0.0 years
Méd: 0.37 years
Q3: 2.85 years
Average -17 pts über 3 Jahre

In 2020, the repayment capacity of LABORATOIRE CUPISSOL (1.21) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquiditätsquote (2020) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

0.0

Zinsdeckung (2020) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

1.445

Entwicklung der Liquiditätskennzahlen
LABORATOIRE CUPISSOL

Positionnement sectoriel

Liquidity ratio
0.0 2020
2018
2019
2020
Q1: 166.17
Méd: 252.84
Q3: 386.21
Watch -72 pts über 3 Jahre

In 2020, the liquidity ratio of LABORATOIRE CUPISSOL (0.00) 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
1.45x 2020
2018
2019
2020
Q1: 0.0x
Méd: 0.3x
Q3: 2.92x
Good

In 2020, the interest coverage of LABORATOIRE CUPISSOL (1.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. Favorable situation: supplier credit is longer than customer credit by 5 days. WCR is negative (-14 days): operations structurally generate cash. Notable WCR improvement over the period (-117%), freeing up cash.

Operatives Working Capital (2020) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

-6 864 €

Kundenforderungen (2020) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

0 j

Lieferantenverbindlichkeiten (2020) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

5 j

Lagerumschlag (2020) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2020) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

-14 j

Entwicklung des Working Capital und der Zahlungsfristen
LABORATOIRE CUPISSOL

Positionnement de LABORATOIRE CUPISSOL dans son secteur

Vergleich mit der Branche Fabrication de matériel médico-chirurgical et dentaire

Bewertungsschätzung

Based on 57 transactions of similar company sales (all years), the value of LABORATOIRE CUPISSOL is estimated at 64 808 € (range 16 287€ - 123 928€). With an EBITDA of 34 107€, 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 2020
57 tx
16k€ 64k€ 123k€
64 808 € Range: 16 287€ - 123 928€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
34 107 € × 2.5x
Estimation 86 610 €
17 022€ - 160 170€
Revenue Multiple 30%
175 779 € × 0.23x
Estimation 39 867 €
18 528€ - 83 414€
Net Income Multiple 20%
15 667 € × 3.0x
Estimation 47 717 €
11 089€ - 94 095€
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 LABORATOIRE CUPISSOL with other companies in the same sector:

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

Frequently asked questions about LABORATOIRE CUPISSOL

What is the revenue of LABORATOIRE CUPISSOL ?

The revenue of LABORATOIRE CUPISSOL in 2020 is 176 k€.

Is LABORATOIRE CUPISSOL profitable?

Yes, LABORATOIRE CUPISSOL generated a net profit of 16 k€ in 2020.

Where is the headquarters of LABORATOIRE CUPISSOL ?

The headquarters of LABORATOIRE CUPISSOL is located in SAINT-MARCEL-DE-CAREIRET (30330), in the department Gard.

Where to find the tax return of LABORATOIRE CUPISSOL ?

The tax return of LABORATOIRE CUPISSOL 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 LABORATOIRE CUPISSOL operate?

LABORATOIRE CUPISSOL 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.