LABORATOIRE ACOFARMA : revenue, balance sheet and financial ratios

LABORATOIRE ACOFARMA is a French company founded 21 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in PARIS (75008), this company of category PME shows in 2024 a revenue of 148 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LABORATOIRE ACOFARMA (SIREN 479918781)
Indicator 2024 2022 2021 2020 2019 2018
Revenue 147 712 € 88 924 € 85 296 € N/C 92 769 € 91 805 €
Net income 23 002 € 12 780 € 11 439 € 6 634 € 21 348 € 20 096 €
EBITDA 27 061 € 15 034 € 13 457 € 7 804 € 21 348 € 22 006 €
Net margin 15.6% 14.4% 13.4% N/C 23.0% 21.9%

Revenue and income statement

In 2024, LABORATOIRE ACOFARMA achieves revenue of 148 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.2%. Vs 2022, growth of +66% (89 k€ -> 148 k€). After deducting consumption (0 €), gross margin stands at 148 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 18.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 15.6% 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

147 712 €

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

147 712 €

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

27 061 €

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

27 061 €

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

23 002 €

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

18.3%

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Chart evolution

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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 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 15.6% 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 (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

0.0%

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

0.0%

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

15.572%

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

0.0

Solvency indicators evolution
LABORATOIRE ACOFARMA

Sector positioning

Debt ratio
0.0 2024
2021
2022
2024
Q1: 0.02
Med: 16.22
Q3: 72.0
Excellent -13 pts over 3 years

In 2024, the debt ratio of LABORATOIRE ACOFARMA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
0.0% 2024
2021
2022
2024
Q1: 13.03%
Med: 38.97%
Q3: 62.54%
Watch

In 2024, the financial autonomy of LABORATOIRE ACOFARMA (0.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.85 years
Excellent

In 2024, the repayment capacity of LABORATOIRE ACOFARMA (0.00) 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 466.92. 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

466.917

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

0.0

Liquidity indicators evolution
LABORATOIRE ACOFARMA

Sector positioning

Liquidity ratio
466.92 2024
2021
2022
2024
Q1: 133.67
Med: 232.72
Q3: 398.8
Excellent

In 2024, the liquidity ratio of LABORATOIRE ACOFARMA (466.92) 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
0.0x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.69x
Q3: 9.22x
Average

In 2024, the interest coverage of LABORATOIRE ACOFARMA (0.0x) 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: 495 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 300 days. The gap of 195 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 104 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 620 days of revenue, i.e. 254 k€ to permanently finance. Over 2018-2024, WCR increased by +29%, requiring additional financing.

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

254 486 €

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

495 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

300 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

104 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

620 j

WCR and payment terms evolution
LABORATOIRE ACOFARMA

Positioning of LABORATOIRE ACOFARMA 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 LABORATOIRE ACOFARMA is estimated at 15 799 € (range 6 852€ - 50 066€). With an EBITDA of 27 061€, 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
6k€ 15k€ 50k€
15 799 € Range: 6 852€ - 50 066€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
27 061 € × 0.6x
Estimation 16 914 €
5 124€ - 39 004€
Revenue Multiple 30%
147 712 € × 0.11x
Estimation 16 225 €
10 588€ - 36 915€
Net Income Multiple 20%
23 002 € × 0.5x
Estimation 12 373 €
5 569€ - 97 451€
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 LABORATOIRE ACOFARMA 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 LABORATOIRE ACOFARMA

What is the revenue of LABORATOIRE ACOFARMA ?

The revenue of LABORATOIRE ACOFARMA in 2024 is 148 k€.

Is LABORATOIRE ACOFARMA profitable?

Yes, LABORATOIRE ACOFARMA generated a net profit of 23 k€ in 2024.

Where is the headquarters of LABORATOIRE ACOFARMA ?

The headquarters of LABORATOIRE ACOFARMA is located in PARIS (75008), in the department Paris.

Where to find the tax return of LABORATOIRE ACOFARMA ?

The tax return of LABORATOIRE ACOFARMA 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 ACOFARMA operate?

LABORATOIRE ACOFARMA 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.