GPT DE LABORATOIRES FRANCAIS-SORAS : revenue, balance sheet and financial ratios

GPT DE LABORATOIRES FRANCAIS-SORAS is a French company founded 39 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in PARIS (75008), this company of category PME shows in 2023 a revenue of 37.7 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 - GPT DE LABORATOIRES FRANCAIS-SORAS (SIREN 340556588)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 37 719 554 € 27 838 425 € 20 762 604 € 21 681 393 € 28 480 172 € 26 562 699 € 12 260 698 € 9 012 592 €
Net income 10 228 733 € 5 904 285 € 4 726 716 € 6 071 276 € 10 871 249 € 9 928 985 € 3 093 672 € 1 780 607 €
EBITDA 14 029 596 € 9 272 800 € 6 569 514 € 8 683 681 € 16 018 825 € 15 292 968 € 5 095 794 € 2 801 539 €
Net margin 27.1% 21.2% 22.8% 28.0% 38.2% 37.4% 25.2% 19.8%

Revenue and income statement

In 2023, GPT DE LABORATOIRES FRANCAIS-SORAS achieves revenue of 37.7 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +22.7%. Vs 2022, growth of +35% (27.8 M€ -> 37.7 M€). After deducting consumption (2.2 M€), gross margin stands at 35.5 M€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14.0 M€, representing 37.2% of revenue. Positive scissor effect: EBITDA margin improves by +3.9 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 10.2 M€, i.e. 27.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

37 719 554 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

35 519 113 €

EBITDA (2023) ?
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

14 029 596 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 818 903 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 228 733 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

37.2%

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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 10%. 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 68%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 27.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.265%

Financial autonomy (2023) ?
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

68.463%

Cash flow / Revenue (2023) ?
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

27.442%

Repayment capacity (2023) ?
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

0.128

Asset age ratio (2023) ?
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

22.0%

Solvency indicators evolution
GPT DE LABORATOIRES FRANCAIS-SORAS

Sector positioning

Debt ratio
10.27 2023
2021
2022
2023
Q1: 0.0
Med: 11.29
Q3: 62.01
Good +23 pts over 3 years

In 2023, the debt ratio of GPT DE LABORATOIRES FRANC... (10.27) 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
68.46% 2023
2021
2022
2023
Q1: 7.45%
Med: 29.8%
Q3: 57.23%
Excellent

In 2023, the financial autonomy of GPT DE LABORATOIRES FRANC... (68.5%) 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
0.13 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.28 years
Average +28 pts over 3 years

In 2023, the repayment capacity of GPT DE LABORATOIRES FRANC... (0.13) 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 381.97. 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 (2023) ?
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

381.969

Interest coverage (2023) ?
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

1.769

Liquidity indicators evolution
GPT DE LABORATOIRES FRANCAIS-SORAS

Sector positioning

Liquidity ratio
381.97 2023
2021
2022
2023
Q1: 127.81
Med: 213.37
Q3: 371.25
Excellent

In 2023, the liquidity ratio of GPT DE LABORATOIRES FRANC... (381.97) 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
1.77x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 4.11x
Good +9 pts over 3 years

In 2023, the interest coverage of GPT DE LABORATOIRES FRANC... (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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 42 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 134 days of revenue, i.e. 14.0 M€ to permanently finance. Over 2016-2023, WCR increased by +386%, requiring additional financing.

Operating WCR (2023) ?
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

13 992 069 €

Customer credit (2023) ?
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

44 j

Supplier credit (2023) ?
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

45 j

Inventory turnover (2023) ?
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

42 j

WCR in days of revenue (2023) ?
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

134 j

WCR and payment terms evolution
GPT DE LABORATOIRES FRANCAIS-SORAS

Positioning of GPT DE LABORATOIRES FRANCAIS-SORAS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of GPT DE LABORATOIRES FRANCAIS-SORAS is estimated at 24 590 264 € (range 12 959 220€ - 108 985 301€). With an EBITDA of 14 029 596€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.38x (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 2023
64 tx
12959k€ 24590k€ 108985k€
24 590 264 € Range: 12 959 220€ - 108 985 301€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
14 029 596 € × 2.4x
Estimation 33 175 792 €
16 366 304€ - 156 069 081€
Revenue Multiple 30%
37 719 554 € × 0.38x
Estimation 14 386 705 €
9 563 507€ - 23 175 855€
Net Income Multiple 20%
10 228 733 € × 1.8x
Estimation 18 431 788 €
9 535 082€ - 119 990 025€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 (Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté)

Compare GPT DE LABORATOIRES FRANCAIS-SORAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about GPT DE LABORATOIRES FRANCAIS-SORAS

What is the revenue of GPT DE LABORATOIRES FRANCAIS-SORAS ?

The revenue of GPT DE LABORATOIRES FRANCAIS-SORAS in 2023 is 37.7 M€.

Is GPT DE LABORATOIRES FRANCAIS-SORAS profitable?

Yes, GPT DE LABORATOIRES FRANCAIS-SORAS generated a net profit of 10.2 M€ in 2023.

Where is the headquarters of GPT DE LABORATOIRES FRANCAIS-SORAS ?

The headquarters of GPT DE LABORATOIRES FRANCAIS-SORAS is located in PARIS (75008), in the department Paris.

Where to find the tax return of GPT DE LABORATOIRES FRANCAIS-SORAS ?

The tax return of GPT DE LABORATOIRES FRANCAIS-SORAS 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 GPT DE LABORATOIRES FRANCAIS-SORAS operate?

GPT DE LABORATOIRES FRANCAIS-SORAS operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.