LABORATOIRE CIAFFOLONI MARC ET RODOLPHE : revenue, balance sheet and financial ratios

LABORATOIRE CIAFFOLONI MARC ET RODOLPHE is a French company founded 33 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in SEREZIN-DU-RHONE (69360), this company of category PME shows in 2024 a revenue of 4.0 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 CIAFFOLONI MARC ET RODOLPHE (SIREN 390605285)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 013 421 € 3 990 805 € 3 993 269 € N/C N/C N/C N/C N/C N/C
Net income 148 208 € 225 799 € -249 527 € 255 997 € 152 994 € 130 183 € 186 965 € 43 865 € 114 013 €
EBITDA 189 423 € 237 082 € -186 687 € N/C N/C N/C N/C N/C N/C
Net margin 3.7% 5.7% -6.2% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, LABORATOIRE CIAFFOLONI MARC ET RODOLPHE achieves revenue of 4.0 M€. Revenue is growing positively over 9 years (CAGR: +0.3%). Vs 2023: +1%. After deducting consumption (267 k€), gross margin stands at 3.7 M€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 189 k€, representing 4.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 148 k€, i.e. 3.7% 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

4 013 421 €

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

3 746 786 €

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

189 423 €

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

145 938 €

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

148 208 €

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

4.7%

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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 27%. 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 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.6% 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

26.686%

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

34.728%

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

4.644%

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

0.853

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

47.4%

Solvency indicators evolution
LABORATOIRE CIAFFOLONI MARC ET RODOLPHE

Sector positioning

Debt ratio
26.69 2024
2022
2023
2024
Q1: 1.92
Med: 18.86
Q3: 55.42
Average +12 pts over 3 years

In 2024, the debt ratio of LABORATOIRE CIAFFOLONI MA... (26.69) 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
34.73% 2024
2022
2023
2024
Q1: 24.8%
Med: 50.27%
Q3: 69.09%
Average -13 pts over 3 years

In 2024, the financial autonomy of LABORATOIRE CIAFFOLONI MA... (34.7%) 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
0.85 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.3 years
Q3: 1.74 years
Average +35 pts over 3 years

In 2024, the repayment capacity of LABORATOIRE CIAFFOLONI MA... (0.85) 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 97.52. 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 2.0x. 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

97.519

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

2.039

Liquidity indicators evolution
LABORATOIRE CIAFFOLONI MARC ET RODOLPHE

Sector positioning

Liquidity ratio
97.52 2024
2022
2023
2024
Q1: 159.64
Med: 253.69
Q3: 429.69
Watch -7 pts over 3 years

In 2024, the liquidity ratio of LABORATOIRE CIAFFOLONI MA... (97.52) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
2.04x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.67x
Q3: 4.96x
Good +33 pts over 3 years

In 2024, the interest coverage of LABORATOIRE CIAFFOLONI MA... (2.0x) 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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 82 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 48 days of revenue, i.e. 540 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

540 006 €

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

60 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

82 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

1 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

48 j

WCR and payment terms evolution
LABORATOIRE CIAFFOLONI MARC ET RODOLPHE

Positioning of LABORATOIRE CIAFFOLONI MARC ET RODOLPHE in its sector

Comparison with sector Fabrication de matériel médico-chirurgical et dentaire

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of LABORATOIRE CIAFFOLONI MARC ET RODOLPHE is estimated at 603 859 € (range 195 159€ - 1 194 160€). With an EBITDA of 189 423€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.23x (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 2024
57 tx
195k€ 603k€ 1194k€
603 859 € Range: 195 159€ - 1 194 160€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
189 423 € × 2.5x
Estimation 481 013 €
94 537€ - 889 548€
Revenue Multiple 30%
4 013 421 € × 0.23x
Estimation 910 245 €
423 037€ - 1 904 534€
Net Income Multiple 20%
148 208 € × 3.0x
Estimation 451 394 €
104 898€ - 890 129€
How is this estimate calculated?

This estimate is based on the analysis of 57 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 matériel médico-chirurgical et dentaire)

Compare LABORATOIRE CIAFFOLONI MARC ET RODOLPHE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de matériel médico-chirurgical et dentaire

Frequently asked questions about LABORATOIRE CIAFFOLONI MARC ET RODOLPHE

What is the revenue of LABORATOIRE CIAFFOLONI MARC ET RODOLPHE ?

The revenue of LABORATOIRE CIAFFOLONI MARC ET RODOLPHE in 2024 is 4.0 M€.

Is LABORATOIRE CIAFFOLONI MARC ET RODOLPHE profitable?

Yes, LABORATOIRE CIAFFOLONI MARC ET RODOLPHE generated a net profit of 148 k€ in 2024.

Where is the headquarters of LABORATOIRE CIAFFOLONI MARC ET RODOLPHE ?

The headquarters of LABORATOIRE CIAFFOLONI MARC ET RODOLPHE is located in SEREZIN-DU-RHONE (69360), in the department Rhone.

Where to find the tax return of LABORATOIRE CIAFFOLONI MARC ET RODOLPHE ?

The tax return of LABORATOIRE CIAFFOLONI MARC ET RODOLPHE 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 CIAFFOLONI MARC ET RODOLPHE operate?

LABORATOIRE CIAFFOLONI MARC ET RODOLPHE operates in the sector Fabrication de matériel médico-chirurgical et dentaire (NAF code 32.50A). See the 'Sector positioning' section above to compare the company with its competitors.