LABORATOIRE BAILLY-CREAT : revenue, balance sheet and financial ratios

LABORATOIRE BAILLY-CREAT is a French company founded 54 years ago, specialized in the sector Fabrication de préparations pharmaceutiques. Based in VERNOUILLET (28500), this company of category ETI shows in 2024 a revenue of 26.5 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 BAILLY-CREAT (SIREN 722000056)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 26 482 914 € 24 372 002 € 24 759 250 € 23 129 570 € 20 898 223 € 22 252 546 € 23 111 623 € 22 133 566 € 21 476 574 €
Net income -53 403 € 13 225 € 935 711 € 1 106 834 € 453 801 € -553 051 € -814 261 € 444 961 € -200 466 €
EBITDA 609 285 € 879 124 € 2 004 043 € 1 812 514 € 1 076 011 € 282 011 € 829 049 € 480 389 € 681 882 €
Net margin -0.2% 0.1% 3.8% 4.8% 2.2% -2.5% -3.5% 2.0% -0.9%

Revenue and income statement

In 2024, LABORATOIRE BAILLY-CREAT achieves revenue of 26.5 M€. Revenue is growing positively over 9 years (CAGR: +2.7%). Vs 2023: +9%. After deducting consumption (14.1 M€), gross margin stands at 12.4 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 609 k€, representing 2.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -53 k€ (-0.2% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

26 482 914 €

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

12 376 940 €

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

609 285 €

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

402 040 €

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

-53 403 €

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

2.3%

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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 14%. 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 55%. 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 17.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

14.048%

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

54.539%

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

0.288%

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

17.794

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

18.4%

Solvency indicators evolution
LABORATOIRE BAILLY-CREAT

Sector positioning

Debt ratio
14.05 2024
2022
2023
2024
Q1: 0.0
Med: 5.92
Q3: 43.75
Average

In 2024, the debt ratio of LABORATOIRE BAILLY-CREAT (14.05) 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
54.54% 2024
2022
2023
2024
Q1: 28.05%
Med: 51.52%
Q3: 72.2%
Good -12 pts over 3 years

In 2024, the financial autonomy of LABORATOIRE BAILLY-CREAT (54.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
17.79 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.74 years
Watch

In 2024, the repayment capacity of LABORATOIRE BAILLY-CREAT (17.79) 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 212.00. 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 56.1x. Operating income very largely covers interest expenses: high safety margin.

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

211.999

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

56.054

Liquidity indicators evolution
LABORATOIRE BAILLY-CREAT

Sector positioning

Liquidity ratio
212.0 2024
2022
2023
2024
Q1: 120.09
Med: 209.86
Q3: 363.93
Good -13 pts over 3 years

In 2024, the liquidity ratio of LABORATOIRE BAILLY-CREAT (212.00) 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
56.05x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.78x
Q3: 10.15x
Excellent

In 2024, the interest coverage of LABORATOIRE BAILLY-CREAT (56.0x) 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: 75 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 93 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 82 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 170 days of revenue, i.e. 12.5 M€ to permanently finance. Over 2016-2024, WCR increased by +66%, 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

12 495 168 €

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

75 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

93 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

82 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

170 j

WCR and payment terms evolution
LABORATOIRE BAILLY-CREAT

Positioning of LABORATOIRE BAILLY-CREAT in its sector

Comparison with sector Fabrication de préparations pharmaceutiques

Similar companies (Fabrication de préparations pharmaceutiques)

Compare LABORATOIRE BAILLY-CREAT with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de préparations pharmaceutiques

Frequently asked questions about LABORATOIRE BAILLY-CREAT

What is the revenue of LABORATOIRE BAILLY-CREAT ?

The revenue of LABORATOIRE BAILLY-CREAT in 2024 is 26.5 M€.

Is LABORATOIRE BAILLY-CREAT profitable?

LABORATOIRE BAILLY-CREAT recorded a net loss in 2024.

Where is the headquarters of LABORATOIRE BAILLY-CREAT ?

The headquarters of LABORATOIRE BAILLY-CREAT is located in VERNOUILLET (28500), in the department Eure-et-Loir.

Where to find the tax return of LABORATOIRE BAILLY-CREAT ?

The tax return of LABORATOIRE BAILLY-CREAT 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 BAILLY-CREAT operate?

LABORATOIRE BAILLY-CREAT operates in the sector Fabrication de préparations pharmaceutiques (NAF code 21.20Z). See the 'Sector positioning' section above to compare the company with its competitors.