LABORATOIRE APOMA SAS : revenue, balance sheet and financial ratios

LABORATOIRE APOMA SAS is a French company founded 10 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in AVIGNON (84000), this company of category PME shows in 2023 a revenue of 106 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 APOMA SAS (SIREN 819392499)
Indicator 2023 2022 2021 2020 2019 2018
Revenue 105 800 € 101 695 € 111 541 € 99 414 € 86 773 € 66 755 €
Net income 3 114 € 1 172 € 2 517 € -6 031 € -12 068 € -8 466 €
EBITDA -6 849 € -8 673 € -6 657 € -3 651 € -8 750 € -6 743 €
Net margin 2.9% 1.2% 2.3% -6.1% -13.9% -12.7%

Revenue and income statement

In 2023, LABORATOIRE APOMA SAS achieves revenue of 106 k€. Over the period 2018-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +9.6%. Vs 2022: +4%. After deducting consumption (28 k€), gross margin stands at 78 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -7 k€, representing -6.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 2.9% 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

105 800 €

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

77 757 €

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

-6 849 €

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

-11 367 €

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

3 114 €

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

-6.5%

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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 37%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (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

36.913%

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

18.935%

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

7.039%

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

2.168

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

28.6%

Solvency indicators evolution
LABORATOIRE APOMA SAS

Sector positioning

Debt ratio
36.91 2023
2021
2022
2023
Q1: 0.01
Med: 22.32
Q3: 80.72
Average

In 2023, the debt ratio of LABORATOIRE APOMA SAS (36.91) 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
18.93% 2023
2021
2022
2023
Q1: 9.74%
Med: 36.27%
Q3: 61.12%
Average +8 pts over 3 years

In 2023, the financial autonomy of LABORATOIRE APOMA SAS (18.9%) 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
2.17 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.04 years
Q3: 2.23 years
Average +10 pts over 3 years

In 2023, the repayment capacity of LABORATOIRE APOMA SAS (2.17) 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 1508.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

1508.463

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

0.0

Liquidity indicators evolution
LABORATOIRE APOMA SAS

Sector positioning

Liquidity ratio
1508.46 2023
2021
2022
2023
Q1: 132.01
Med: 218.38
Q3: 395.32
Excellent +28 pts over 3 years

In 2023, the liquidity ratio of LABORATOIRE APOMA SAS (1508.46) 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 2023
2021
2022
2023
Q1: -0.0x
Med: 0.56x
Q3: 5.76x
Average

In 2023, the interest coverage of LABORATOIRE APOMA SAS (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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. The company must finance 29 days of gap between collections and payments. Inventory turnover is 78 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 95 days of revenue, i.e. 28 k€ to permanently finance. Over 2018-2023, WCR increased by +306%, 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

27 863 €

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

41 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

12 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

78 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

95 j

WCR and payment terms evolution
LABORATOIRE APOMA SAS

Positioning of LABORATOIRE APOMA SAS 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 APOMA SAS is estimated at 7 642 € (range 4 851€ - 21 141€). 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 2023
74 tx
4k€ 7k€ 21k€
7 642 € Range: 4 851€ - 21 141€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
105 800 € × 0.11x
Estimation 11 622 €
7 584€ - 26 441€
Net Income Multiple 20%
3 114 € × 0.5x
Estimation 1 675 €
754€ - 13 193€
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 APOMA SAS 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 APOMA SAS

What is the revenue of LABORATOIRE APOMA SAS ?

The revenue of LABORATOIRE APOMA SAS in 2023 is 106 k€.

Is LABORATOIRE APOMA SAS profitable?

Yes, LABORATOIRE APOMA SAS generated a net profit of 3 k€ in 2023.

Where is the headquarters of LABORATOIRE APOMA SAS ?

The headquarters of LABORATOIRE APOMA SAS is located in AVIGNON (84000), in the department Vaucluse.

Where to find the tax return of LABORATOIRE APOMA SAS ?

The tax return of LABORATOIRE APOMA SAS 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 APOMA SAS operate?

LABORATOIRE APOMA SAS 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.