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LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT : revenue, balance sheet and financial ratios

LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT is a French company founded 9 years ago, specialized in the sector Analyses, essais et inspections techniques. Based in CHERBOURG-EN-COTENTIN (50110), this company of category ETI shows in 2022 a revenue of 1.1 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 DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT (SIREN 823165741)
Indicator 2022 2020
Revenue 1 104 641 € N/C
Net income 27 997 € 65 855 €
EBITDA 73 356 € N/C
Net margin 2.5% N/C

Revenue and income statement

In 2022, LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT achieves revenue of 1.1 M€. After deducting consumption (115 k€), gross margin stands at 990 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 73 k€, representing 6.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 28 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 104 641 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

989 987 €

EBITDA (2022) ?
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

73 356 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

35 922 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

27 997 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.6%

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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 26%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

26.446%

Financial autonomy (2022) ?
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

20.777%

Cash flow / Revenue (2022) ?
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

5.796%

Repayment capacity (2022) ?
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

0.549

Asset age ratio (2022) ?
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

58.6%

Solvency indicators evolution
LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT

Sector positioning

Debt ratio
26.45 2022
2020
2022
Q1: 0.01
Med: 15.68
Q3: 67.41
Average +31 pts over 2 years

In 2022, the debt ratio of LABORATOIRE DE RECHERCHE ... (26.45) 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
20.78% 2022
2020
2022
Q1: 13.42%
Med: 36.21%
Q3: 58.18%
Average +8 pts over 2 years

In 2022, the financial autonomy of LABORATOIRE DE RECHERCHE ... (20.8%) 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
0.55 years 2022
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 1.22 years
Average

In 2022, the repayment capacity of LABORATOIRE DE RECHERCHE ... (0.55) 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 81.21. 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 (2022) ?
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

81.212

Interest coverage (2022) ?
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

0.071

Liquidity indicators evolution
LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT

Sector positioning

Liquidity ratio
81.21 2022
2020
2022
Q1: 136.31
Med: 215.9
Q3: 339.68
Watch -14 pts over 2 years

In 2022, the liquidity ratio of LABORATOIRE DE RECHERCHE ... (81.21) 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
0.07x 2022
2022
Q1: 0.0x
Med: 0.07x
Q3: 1.48x
Good

In 2022, the interest coverage of LABORATOIRE DE RECHERCHE ... (0.1x) 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 3 days of revenue, i.e. 9 k€ to permanently finance.

Operating WCR (2022) ?
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

8 517 €

Customer credit (2022) ?
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

50 j

Supplier credit (2022) ?
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

83 j

Inventory turnover (2022) ?
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

13 j

WCR in days of revenue (2022) ?
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

3 j

WCR and payment terms evolution
LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT

Positioning of LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT in its sector

Comparison with sector Analyses, essais et inspections techniques

Valuation estimate

Based on 53 transactions of similar company sales in 2022, the value of LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT is estimated at 306 026 € (range 157 454€ - 509 531€). With an EBITDA of 73 356€, the sector multiple of 3.1x is applied. The price/revenue ratio is 0.54x (in line with sector norms). 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 2022
53 tx
157k€ 306k€ 509k€
306 026 € Range: 157 454€ - 509 531€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
73 356 € × 3.1x
Estimation 229 908 €
101 130€ - 353 159€
Revenue Multiple 30%
1 104 641 € × 0.54x
Estimation 601 401 €
338 647€ - 1 022 094€
Net Income Multiple 20%
27 997 € × 1.9x
Estimation 53 260 €
26 476€ - 131 617€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 53 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 DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT with other companies in the same sector:

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

Frequently asked questions about LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT

What is the revenue of LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT ?

The revenue of LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT in 2022 is 1.1 M€.

Is LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT profitable?

Yes, LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT generated a net profit of 28 k€ in 2022.

Where is the headquarters of LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT ?

The headquarters of LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT is located in CHERBOURG-EN-COTENTIN (50110), in the department Manche.

Where to find the tax return of LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT ?

The tax return of LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT 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 DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT operate?

LABORATOIRE DE RECHERCHE DES POLLUANTS DE L'ENVIRONNEMENT 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.