COSLAB LABORAT CONTROLE RECHERCH MEDICAL : revenue, balance sheet and financial ratios

COSLAB LABORAT CONTROLE RECHERCH MEDICAL is a French company founded 40 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in PACY-SUR-EURE (27120), this company of category PME shows in 2024 a revenue of 3.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - COSLAB LABORAT CONTROLE RECHERCH MEDICAL (SIREN 334835162)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 660 139 € 4 088 890 € 3 035 250 € 2 514 276 € 2 399 694 € 2 955 311 € 3 779 330 € 4 148 564 € 3 750 590 €
Net income 123 802 € 80 611 € -10 108 € 43 122 € 81 368 € 555 759 € 348 454 € -934 175 € 79 999 €
EBITDA 323 042 € 296 167 € 116 892 € -157 280 € -621 727 € 488 042 € 103 971 € 40 270 € 7 765 €
Net margin 3.4% 2.0% -0.3% 1.7% 3.4% 18.8% 9.2% -22.5% 2.1%

Revenue and income statement

In 2024, COSLAB LABORAT CONTROLE RECHERCH MEDICAL achieves revenue of 3.7 M€. Activity remains stable over the period (CAGR: -0.3%). Significant drop of -10% vs 2023. After deducting consumption (1.0 M€), gross margin stands at 2.6 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 323 k€, representing 8.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 124 k€, i.e. 3.4% 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

3 660 139 €

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

2 620 854 €

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

323 042 €

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

52 215 €

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

123 802 €

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

8.8%

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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 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

6.589%

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

31.849%

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

7.516%

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

0.199

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

33.2%

Solvency indicators evolution
COSLAB LABORAT CONTROLE RECHERCH MEDICAL

Sector positioning

Debt ratio
6.59 2024
2022
2023
2024
Q1: 0.02
Med: 16.22
Q3: 72.0
Good -19 pts over 3 years

In 2024, the debt ratio of COSLAB LABORAT CONTROLE R... (6.59) 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
31.85% 2024
2022
2023
2024
Q1: 13.03%
Med: 38.97%
Q3: 62.54%
Average +12 pts over 3 years

In 2024, the financial autonomy of COSLAB LABORAT CONTROLE R... (31.9%) 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
0.2 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.85 years
Average

In 2024, the repayment capacity of COSLAB LABORAT CONTROLE R... (0.20) 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 104.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

104.178

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

1.771

Liquidity indicators evolution
COSLAB LABORAT CONTROLE RECHERCH MEDICAL

Sector positioning

Liquidity ratio
104.18 2024
2022
2023
2024
Q1: 133.67
Med: 232.72
Q3: 398.8
Watch

In 2024, the liquidity ratio of COSLAB LABORAT CONTROLE R... (104.18) 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
1.77x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.69x
Q3: 9.22x
Good -22 pts over 3 years

In 2024, the interest coverage of COSLAB LABORAT CONTROLE R... (1.8x) 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.

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: 61 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. The company must finance 28 days of gap between collections and payments. Inventory turnover is 77 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 10 days of revenue, i.e. 104 k€ to permanently finance. Notable WCR improvement over the period (-91%), 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

103 948 €

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

61 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

33 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

77 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

10 j

WCR and payment terms evolution
COSLAB LABORAT CONTROLE RECHERCH MEDICAL

Positioning of COSLAB LABORAT CONTROLE RECHERCH MEDICAL in its sector

Comparison with sector Fabrication de parfums et de produits pour la toilette

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of COSLAB LABORAT CONTROLE RECHERCH MEDICAL is estimated at 234 887 € (range 115 289€ - 612 118€). With an EBITDA of 323 042€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.11x (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
74 tx
115k€ 234k€ 612k€
234 887 € Range: 115 289€ - 612 118€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
323 042 € × 0.6x
Estimation 201 910 €
61 169€ - 465 610€
Revenue Multiple 30%
3 660 139 € × 0.11x
Estimation 402 045 €
262 369€ - 914 713€
Net Income Multiple 20%
123 802 € × 0.5x
Estimation 66 597 €
29 973€ - 524 501€
How is this estimate calculated?

This estimate is based on the analysis of 74 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 parfums et de produits pour la toilette)

Compare COSLAB LABORAT CONTROLE RECHERCH MEDICAL with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de parfums et de produits pour la toilette

Frequently asked questions about COSLAB LABORAT CONTROLE RECHERCH MEDICAL

What is the revenue of COSLAB LABORAT CONTROLE RECHERCH MEDICAL ?

The revenue of COSLAB LABORAT CONTROLE RECHERCH MEDICAL in 2024 is 3.7 M€.

Is COSLAB LABORAT CONTROLE RECHERCH MEDICAL profitable?

Yes, COSLAB LABORAT CONTROLE RECHERCH MEDICAL generated a net profit of 124 k€ in 2024.

Where is the headquarters of COSLAB LABORAT CONTROLE RECHERCH MEDICAL ?

The headquarters of COSLAB LABORAT CONTROLE RECHERCH MEDICAL is located in PACY-SUR-EURE (27120), in the department Eure.

Where to find the tax return of COSLAB LABORAT CONTROLE RECHERCH MEDICAL ?

The tax return of COSLAB LABORAT CONTROLE RECHERCH MEDICAL 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 COSLAB LABORAT CONTROLE RECHERCH MEDICAL operate?

COSLAB LABORAT CONTROLE RECHERCH MEDICAL operates in the sector Fabrication de parfums et de produits pour la toilette (NAF code 20.42Z). See the 'Sector positioning' section above to compare the company with its competitors.