EUROFINS BIOTECH GERMANDE : revenue, balance sheet and financial ratios

EUROFINS BIOTECH GERMANDE is a French company founded 26 years ago, specialized in the sector Analyses, essais et inspections techniques. Based in AIX-EN-PROVENCE (13290), this company of category GE shows in 2024 a revenue of 1.4 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 - EUROFINS BIOTECH GERMANDE (SIREN 423865419)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 1 355 359 € 2 018 511 € 2 401 598 € 1 875 278 € 1 665 461 € 4 186 117 € 3 988 739 € 3 675 008 € 3 012 631 € 2 695 454 €
Net income -148 249 € 430 823 € 281 943 € -368 206 € 1 495 € -72 515 € -703 653 € -778 187 € -607 066 € -53 038 €
EBITDA -192 860 € 507 358 € 179 801 € -187 908 € -700 015 € -329 332 € -689 938 € -706 483 € -545 141 € -102 993 €
Net margin -10.9% 21.3% 11.7% -19.6% 0.1% -1.7% -17.6% -21.2% -20.2% -2.0%

Revenue and income statement

In 2024, EUROFINS BIOTECH GERMANDE achieves revenue of 1.4 M€. Revenue is declining over the period 2015-2024 (CAGR: -7.4%). Significant drop of -33% vs 2023. After deducting consumption (90 k€), gross margin stands at 1.3 M€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -193 k€, representing -14.2% of revenue. Warning negative scissor effect: despite revenue change (-33%), EBITDA varies by -138%, reducing margin by 39.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -148 k€ (-10.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 355 359 €

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

1 264 996 €

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

-192 860 €

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

-216 247 €

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

-148 249 €

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

-14.1%

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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 99%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.

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

98.593%

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

37.515%

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

-10.472%

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

-2.852

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

60.5%

Solvency indicators evolution
EUROFINS BIOTECH GERMANDE

Sector positioning

Debt ratio
98.59 2024
2022
2023
2024
Q1: 0.0
Med: 9.99
Q3: 48.5
Average +14 pts over 3 years

In 2024, the debt ratio of EUROFINS BIOTECH GERMANDE (98.59) 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
37.52% 2024
2022
2023
2024
Q1: 11.63%
Med: 34.78%
Q3: 58.76%
Good -17 pts over 3 years

In 2024, the financial autonomy of EUROFINS BIOTECH GERMANDE (37.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-2.85 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.87 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of EUROFINS BIOTECH GERMANDE (-2.85) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 268.78. 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

268.783

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

-16.809

Liquidity indicators evolution
EUROFINS BIOTECH GERMANDE

Sector positioning

Liquidity ratio
268.78 2024
2022
2023
2024
Q1: 133.14
Med: 205.95
Q3: 337.03
Good

In 2024, the liquidity ratio of EUROFINS BIOTECH GERMANDE (268.78) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-16.81x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.02x
Q3: 2.48x
Average -50 pts over 3 years

In 2024, the interest coverage of EUROFINS BIOTECH GERMANDE (-16.8x) 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: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The company must finance 20 days of gap between collections and payments. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 148 days of revenue, i.e. 556 k€ to permanently finance. Notable WCR improvement over the period (-52%), 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

556 009 €

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

62 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

42 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

6 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

148 j

WCR and payment terms evolution
EUROFINS BIOTECH GERMANDE

Positioning of EUROFINS BIOTECH GERMANDE in its sector

Comparison with sector Analyses, essais et inspections techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 121 199€ to 960 351€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
121k€ 587k€ 960k€
587 451 € Range: 121 199€ - 960 351€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 41 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 (Analyses, essais et inspections techniques)

Compare EUROFINS BIOTECH GERMANDE with other companies in the same sector:

Voir toutes les statistiques du secteur Analyses, essais et inspections techniques

Frequently asked questions about EUROFINS BIOTECH GERMANDE

What is the revenue of EUROFINS BIOTECH GERMANDE ?

The revenue of EUROFINS BIOTECH GERMANDE in 2024 is 1.4 M€.

Is EUROFINS BIOTECH GERMANDE profitable?

EUROFINS BIOTECH GERMANDE recorded a net loss in 2024.

Where is the headquarters of EUROFINS BIOTECH GERMANDE ?

The headquarters of EUROFINS BIOTECH GERMANDE is located in AIX-EN-PROVENCE (13290), in the department Bouches-du-Rhone.

Where to find the tax return of EUROFINS BIOTECH GERMANDE ?

The tax return of EUROFINS BIOTECH GERMANDE 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 EUROFINS BIOTECH GERMANDE operate?

EUROFINS BIOTECH GERMANDE operates in the sector Analyses, essais et inspections techniques (NAF code 71.20B). See the 'Sector positioning' section above to compare the company with its competitors.