LABO PROTHESE DENTAIRE EYNAUD P.M. : revenue, balance sheet and financial ratios

LABO PROTHESE DENTAIRE EYNAUD P.M. is a French company founded 26 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in GAP (05000), this company of category PME shows in 2020 a revenue of 269 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

Financial history - LABO PROTHESE DENTAIRE EYNAUD P.M. (SIREN 424986883)
Indicator 2020 2018 2017 2016
Revenue 268 758 € 229 813 € 149 817 € 218 255 €
Net income 6 805 € 2 370 € 257 € 5 686 €
EBITDA 26 260 € 9 482 € 524 € 4 409 €
Net margin 2.5% 1.0% 0.2% 2.6%

Revenue and income statement

In 2020, LABO PROTHESE DENTAIRE EYNAUD P.M. achieves revenue of 269 k€. Over the period 2016-2020, the company shows strong growth with a CAGR (compound annual growth rate) of +5.3%. Vs 2018, growth of +17% (230 k€ -> 269 k€). After deducting consumption (49 k€), gross margin stands at 220 k€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 9.8% of revenue. Positive scissor effect: EBITDA margin improves by +5.6 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

268 758 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

220 237 €

EBITDA (2020) ?
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

26 260 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

8 770 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 805 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 766%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. 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 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.7% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

765.531%

Financial autonomy (2020) ?
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

74.761%

Cash flow / Revenue (2020) ?
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

10.747%

Repayment capacity (2020) ?
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

2.88

Asset age ratio (2020) ?
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

42.4%

Solvency indicators evolution
LABO PROTHESE DENTAIRE EYNAUD P.M.

Sector positioning

Debt ratio
765.53 2020
2017
2018
2020
Q1: 4.39
Med: 31.84
Q3: 92.65
Watch

In 2020, the debt ratio of LABO PROTHESE DENTAIRE EY... (765.53) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
74.76% 2020
2017
2018
2020
Q1: 21.13%
Med: 41.76%
Q3: 62.32%
Excellent +35 pts over 3 years

In 2020, the financial autonomy of LABO PROTHESE DENTAIRE EY... (74.8%) 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
2.88 years 2020
2017
2018
2020
Q1: 0.0 years
Med: 0.37 years
Q3: 2.85 years
Average

In 2020, the repayment capacity of LABO PROTHESE DENTAIRE EY... (2.88) 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 327.05. 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 7.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

327.046

Interest coverage (2020) ?
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

7.11

Liquidity indicators evolution
LABO PROTHESE DENTAIRE EYNAUD P.M.

Sector positioning

Liquidity ratio
327.05 2020
2017
2018
2020
Q1: 166.17
Med: 252.84
Q3: 386.21
Good +42 pts over 3 years

In 2020, the liquidity ratio of LABO PROTHESE DENTAIRE EY... (327.05) 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
7.11x 2020
2017
2018
2020
Q1: 0.0x
Med: 0.3x
Q3: 2.92x
Excellent

In 2020, the interest coverage of LABO PROTHESE DENTAIRE EY... (7.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. The company must finance 4 days of gap between collections and payments. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 1 days of revenue, i.e. 629 € to permanently finance. Notable WCR improvement over the period (-93%), freeing up cash.

Operating WCR (2020) ?
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

629 €

Customer credit (2020) ?
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

18 j

Supplier credit (2020) ?
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

14 j

Inventory turnover (2020) ?
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

7 j

WCR in days of revenue (2020) ?
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

1 j

WCR and payment terms evolution
LABO PROTHESE DENTAIRE EYNAUD P.M.

Positioning of LABO PROTHESE DENTAIRE EYNAUD P.M. in its sector

Comparison with sector Fabrication de matériel médico-chirurgical et dentaire

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of LABO PROTHESE DENTAIRE EYNAUD P.M. is estimated at 55 773 € (range 16 014€ - 108 094€). With an EBITDA of 26 260€, 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€ 55k€ 108k€
55 773 € Range: 16 014€ - 108 094€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
26 260 € × 2.5x
Estimation 66 684 €
13 106€ - 123 319€
Revenue Multiple 30%
268 758 € × 0.23x
Estimation 60 954 €
28 329€ - 127 537€
Net Income Multiple 20%
6 805 € × 3.0x
Estimation 20 726 €
4 816€ - 40 870€
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 LABO PROTHESE DENTAIRE EYNAUD P.M. with other companies in the same sector:

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

Frequently asked questions about LABO PROTHESE DENTAIRE EYNAUD P.M.

What is the revenue of LABO PROTHESE DENTAIRE EYNAUD P.M. ?

The revenue of LABO PROTHESE DENTAIRE EYNAUD P.M. in 2020 is 269 k€.

Is LABO PROTHESE DENTAIRE EYNAUD P.M. profitable?

Yes, LABO PROTHESE DENTAIRE EYNAUD P.M. generated a net profit of 7 k€ in 2020.

Where is the headquarters of LABO PROTHESE DENTAIRE EYNAUD P.M. ?

The headquarters of LABO PROTHESE DENTAIRE EYNAUD P.M. is located in GAP (05000), in the department Hautes-Alpes.

Where to find the tax return of LABO PROTHESE DENTAIRE EYNAUD P.M. ?

The tax return of LABO PROTHESE DENTAIRE EYNAUD P.M. 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 LABO PROTHESE DENTAIRE EYNAUD P.M. operate?

LABO PROTHESE DENTAIRE EYNAUD P.M. 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.