LABORATOIRE AGRO CONSEIL SERVICE : revenue, balance sheet and financial ratios

LABORATOIRE AGRO CONSEIL SERVICE is a French company founded 23 years ago, specialized in the sector Analyses, essais et inspections techniques. Based in COHADE (43100), this company of category PME shows in 2024 a revenue of 1.5 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 - LABORATOIRE AGRO CONSEIL SERVICE (SIREN 442769220)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 477 881 € 1 252 984 € 1 032 802 € 1 156 674 € N/C N/C N/C N/C 755 154 €
Net income 81 827 € 77 252 € 71 655 € 163 391 € 70 515 € 71 088 € 63 093 € 59 452 € 71 539 €
EBITDA 163 817 € 108 169 € 112 911 € 204 525 € N/C N/C N/C N/C 100 227 €
Net margin 5.5% 6.2% 6.9% 14.1% N/C N/C N/C N/C 9.5%

Revenue and income statement

In 2024, LABORATOIRE AGRO CONSEIL SERVICE achieves revenue of 1.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.8%. Vs 2023, growth of +18% (1.3 M€ -> 1.5 M€). After deducting consumption (289 k€), gross margin stands at 1.2 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 164 k€, representing 11.1% of revenue. Positive scissor effect: EBITDA margin improves by +2.5 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 82 k€, i.e. 5.5% 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

1 477 881 €

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

1 188 404 €

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

163 817 €

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

118 955 €

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

81 827 €

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

11.1%

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 113%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.0% 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

113.15%

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

29.176%

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

7.97%

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

2.376

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

57.9%

Solvency indicators evolution
LABORATOIRE AGRO CONSEIL SERVICE

Sector positioning

Debt ratio
113.15 2024
2022
2023
2024
Q1: 0.0
Med: 9.99
Q3: 48.5
Average

In 2024, the debt ratio of LABORATOIRE AGRO CONSEIL ... (113.15) 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
29.18% 2024
2022
2023
2024
Q1: 11.63%
Med: 34.78%
Q3: 58.76%
Average -8 pts over 3 years

In 2024, the financial autonomy of LABORATOIRE AGRO CONSEIL ... (29.2%) 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
2.38 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.87 years
Watch

In 2024, the repayment capacity of LABORATOIRE AGRO CONSEIL ... (2.38) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 139.74. 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 5.0x. Financial charges are adequately covered by operations.

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

139.738

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

4.973

Liquidity indicators evolution
LABORATOIRE AGRO CONSEIL SERVICE

Sector positioning

Liquidity ratio
139.74 2024
2022
2023
2024
Q1: 133.14
Med: 205.95
Q3: 337.03
Average -6 pts over 3 years

In 2024, the liquidity ratio of LABORATOIRE AGRO CONSEIL ... (139.74) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
4.97x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.02x
Q3: 2.48x
Excellent

In 2024, the interest coverage of LABORATOIRE AGRO CONSEIL ... (5.0x) 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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 131 k€ to permanently finance. Over 2016-2024, WCR increased by +131%, 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

130 881 €

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

54 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

59 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

4 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

32 j

WCR and payment terms evolution
LABORATOIRE AGRO CONSEIL SERVICE

Positioning of LABORATOIRE AGRO CONSEIL SERVICE 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 96 509€ to 799 488€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
96k€ 470k€ 799k€
470 392 € Range: 96 509€ - 799 488€
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 LABORATOIRE AGRO CONSEIL SERVICE with other companies in the same sector:

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

Frequently asked questions about LABORATOIRE AGRO CONSEIL SERVICE

What is the revenue of LABORATOIRE AGRO CONSEIL SERVICE ?

The revenue of LABORATOIRE AGRO CONSEIL SERVICE in 2024 is 1.5 M€.

Is LABORATOIRE AGRO CONSEIL SERVICE profitable?

Yes, LABORATOIRE AGRO CONSEIL SERVICE generated a net profit of 82 k€ in 2024.

Where is the headquarters of LABORATOIRE AGRO CONSEIL SERVICE ?

The headquarters of LABORATOIRE AGRO CONSEIL SERVICE is located in COHADE (43100), in the department Haute-Loire.

Where to find the tax return of LABORATOIRE AGRO CONSEIL SERVICE ?

The tax return of LABORATOIRE AGRO CONSEIL SERVICE 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 AGRO CONSEIL SERVICE operate?

LABORATOIRE AGRO CONSEIL SERVICE 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.