LABORATOIRE CHAUVIN : revenue, balance sheet and financial ratios

LABORATOIRE CHAUVIN is a French company founded 45 years ago, specialized in the sector Fabrication de préparations pharmaceutiques. Based in MONTPELLIER (34000), this company of category ETI shows in 2024 a revenue of 259.3 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 CHAUVIN (SIREN 321748063)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 259 282 360 € 233 681 462 € 184 670 802 € 188 119 846 € 211 646 514 € 207 855 915 € 200 493 731 € 200 073 895 €
Net income 36 743 789 € 33 991 068 € 32 397 416 € 31 282 650 € 32 051 307 € 28 017 162 € 25 158 987 € 27 675 281 €
EBITDA 57 477 978 € 60 524 396 € 50 589 476 € 51 827 261 € 56 264 788 € 49 696 097 € 57 805 538 € 51 453 037 €
Net margin 14.2% 14.5% 17.5% 16.6% 15.1% 13.5% 12.5% 13.8%

Revenue and income statement

In 2024, LABORATOIRE CHAUVIN achieves revenue of 259.3 M€. Revenue is growing positively over 8 years (CAGR: +3.3%). Vs 2023, growth of +11% (233.7 M€ -> 259.3 M€). After deducting consumption (112.2 M€), gross margin stands at 147.0 M€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 57.5 M€, representing 22.2% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -5%, reducing margin by 3.7 pts. This reflects costs rising faster than 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 36.7 M€, i.e. 14.2% 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

259 282 360 €

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

147 042 652 €

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

57 477 978 €

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

53 274 080 €

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

36 743 789 €

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

22.2%

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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 37%. The balance between equity and debt is satisfactory. Cash flow represents 14.2% 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

37.139%

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

14.169%

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

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

48.6%

Solvency indicators evolution
LABORATOIRE CHAUVIN

Sector positioning

Debt ratio
0.0 2024
2021
2023
2024
Q1: 0.0
Med: 5.92
Q3: 43.75
Excellent

In 2024, the debt ratio of LABORATOIRE CHAUVIN (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
37.14% 2024
2021
2023
2024
Q1: 28.05%
Med: 51.52%
Q3: 72.2%
Average -16 pts over 3 years

In 2024, the financial autonomy of LABORATOIRE CHAUVIN (37.1%) 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
0.0 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.74 years
Excellent

In 2024, the repayment capacity of LABORATOIRE CHAUVIN (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 122.18. 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 0.1x. 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

122.182

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

0.144

Liquidity indicators evolution
LABORATOIRE CHAUVIN

Sector positioning

Liquidity ratio
122.18 2024
2021
2023
2024
Q1: 120.09
Med: 209.86
Q3: 363.93
Average -18 pts over 3 years

In 2024, the liquidity ratio of LABORATOIRE CHAUVIN (122.18) 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
0.14x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.78x
Q3: 10.15x
Average -24 pts over 3 years

In 2024, the interest coverage of LABORATOIRE CHAUVIN (0.1x) 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: 61 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 120 days. Excellent situation: suppliers finance 59 days of the operating cycle (retail model). Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 100 days of revenue, i.e. 72.3 M€ to permanently finance. Over 2016-2024, WCR increased by +208%, 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

72 287 922 €

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

61 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

120 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

60 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

100 j

WCR and payment terms evolution
LABORATOIRE CHAUVIN

Positioning of LABORATOIRE CHAUVIN in its sector

Comparison with sector Fabrication de préparations pharmaceutiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (27 transactions). This range of 7 331 093€ to 22 532 916€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
7331k€ 16551k€ 22532k€
16 551 479 € Range: 7 331 093€ - 22 532 916€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 27 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 préparations pharmaceutiques)

Compare LABORATOIRE CHAUVIN with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de préparations pharmaceutiques

Frequently asked questions about LABORATOIRE CHAUVIN

What is the revenue of LABORATOIRE CHAUVIN ?

The revenue of LABORATOIRE CHAUVIN in 2024 is 259.3 M€.

Is LABORATOIRE CHAUVIN profitable?

Yes, LABORATOIRE CHAUVIN generated a net profit of 36.7 M€ in 2024.

Where is the headquarters of LABORATOIRE CHAUVIN ?

The headquarters of LABORATOIRE CHAUVIN is located in MONTPELLIER (34000), in the department Herault.

Where to find the tax return of LABORATOIRE CHAUVIN ?

The tax return of LABORATOIRE CHAUVIN 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 CHAUVIN operate?

LABORATOIRE CHAUVIN 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.