LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE : revenue, balance sheet and financial ratios

LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE is a French company founded 34 years ago, specialized in the sector Analyses, essais et inspections techniques. Based in BOURG-DE-PEAGE (26300), this company of category PME shows in 2024 a revenue of 2.0 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 BIOLOGIE ANIMALE ALIMENTAIRE (SIREN 384943536)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 040 680 € 1 861 815 € 1 833 025 € 1 864 321 € 1 774 835 € 1 715 189 € 1 804 504 € 1 815 815 € 1 627 040 €
Net income 118 851 € 60 491 € 98 475 € 169 127 € 128 708 € 114 207 € 174 906 € 204 758 € 35 374 €
EBITDA 224 321 € 155 409 € 191 227 € 269 363 € 226 545 € 230 324 € 321 563 € 356 309 € 132 906 €
Net margin 5.8% 3.2% 5.4% 9.1% 7.3% 6.7% 9.7% 11.3% 2.2%

Revenue and income statement

In 2024, LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE achieves revenue of 2.0 M€. Revenue is growing positively over 9 years (CAGR: +2.9%). Vs 2023: +10%. After deducting consumption (351 k€), gross margin stands at 1.7 M€, i.e. a rate of 83%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 224 k€, representing 11.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.6 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 119 k€, i.e. 5.8% 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

2 040 680 €

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

1 689 632 €

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

224 321 €

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

161 700 €

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

118 851 €

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

11.0%

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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.9% 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

48.957%

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

46.003%

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

8.871%

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

1.813

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

26.4%

Solvency indicators evolution
LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE

Sector positioning

Debt ratio
48.96 2024
2022
2023
2024
Q1: 0.0
Med: 9.99
Q3: 48.5
Average

In 2024, the debt ratio of LABORATOIRE BIOLOGIE ANIM... (48.96) 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
46.0% 2024
2022
2023
2024
Q1: 11.63%
Med: 34.78%
Q3: 58.76%
Good +6 pts over 3 years

In 2024, the financial autonomy of LABORATOIRE BIOLOGIE ANIM... (46.0%) 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
1.81 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 BIOLOGIE ANIM... (1.81) 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 215.02. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

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

215.019

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

0.906

Liquidity indicators evolution
LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE

Sector positioning

Liquidity ratio
215.02 2024
2022
2023
2024
Q1: 133.14
Med: 205.95
Q3: 337.03
Good +7 pts over 3 years

In 2024, the liquidity ratio of LABORATOIRE BIOLOGIE ANIM... (215.02) 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
0.91x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.02x
Q3: 2.48x
Good

In 2024, the interest coverage of LABORATOIRE BIOLOGIE ANIM... (0.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 46 days of revenue, i.e. 261 k€ to permanently finance.

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

260 962 €

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

64 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

78 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

9 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

46 j

WCR and payment terms evolution
LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE

Positioning of LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE 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 133 548€ to 1 107 115€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
133k€ 651k€ 1107k€
651 886 € Range: 133 548€ - 1 107 115€
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 BIOLOGIE ANIMALE ALIMENTAIRE with other companies in the same sector:

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

Frequently asked questions about LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE

What is the revenue of LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE ?

The revenue of LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE in 2024 is 2.0 M€.

Is LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE profitable?

Yes, LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE generated a net profit of 119 k€ in 2024.

Where is the headquarters of LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE ?

The headquarters of LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE is located in BOURG-DE-PEAGE (26300), in the department Drome.

Where to find the tax return of LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE ?

The tax return of LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE 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 BIOLOGIE ANIMALE ALIMENTAIRE operate?

LABORATOIRE BIOLOGIE ANIMALE ALIMENTAIRE 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.