LABORATOIRE DE REPARATION ELECTRONIQUE : revenue, balance sheet and financial ratios

LABORATOIRE DE REPARATION ELECTRONIQUE is a French company founded 34 years ago, specialized in the sector Réparation de matériels électroniques et optiques. Based in QUINGEY (25440), this company of category PME shows in 2024 a revenue of 694 k€. 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 REPARATION ELECTRONIQUE (SIREN 384123899)
Indicator 2024 2023 2022 2019 2018 2017 2016
Revenue 694 322 € 887 334 € 1 164 342 € N/C N/C N/C N/C
Net income 74 240 € 78 278 € 214 467 € 25 150 € 73 736 € 77 885 € 98 143 €
EBITDA 97 498 € 101 585 € 285 378 € N/C N/C N/C N/C
Net margin 10.7% 8.8% 18.4% N/C N/C N/C N/C

Revenue and income statement

In 2024, LABORATOIRE DE REPARATION ELECTRONIQUE achieves revenue of 694 k€. Revenue is declining over the period 2022-2024 (CAGR: -22.8%). Significant drop of -22% vs 2023. After deducting consumption (94 k€), gross margin stands at 600 k€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 97 k€, representing 14.0% 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 74 k€, i.e. 10.7% 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

694 322 €

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

600 164 €

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

97 498 €

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

87 713 €

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

74 240 €

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

14.0%

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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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 11.4% 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

74.865%

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

11.45%

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

14.7%

Solvency indicators evolution
LABORATOIRE DE REPARATION ELECTRONIQUE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.05
Med: 9.93
Q3: 29.51
Excellent

In 2024, the debt ratio of LABORATOIRE DE REPARATION... (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
74.86% 2024
2022
2023
2024
Q1: 26.48%
Med: 50.0%
Q3: 62.83%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of LABORATOIRE DE REPARATION... (74.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.88 years
Excellent

In 2024, the repayment capacity of LABORATOIRE DE REPARATION... (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 320.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

320.042

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

0.0

Liquidity indicators evolution
LABORATOIRE DE REPARATION ELECTRONIQUE

Sector positioning

Liquidity ratio
320.04 2024
2022
2023
2024
Q1: 189.26
Med: 248.71
Q3: 335.97
Good +13 pts over 3 years

In 2024, the liquidity ratio of LABORATOIRE DE REPARATION... (320.04) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 2.24x
Average

In 2024, the interest coverage of LABORATOIRE DE REPARATION... (0.0x) 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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. The company must finance 27 days of gap between collections and payments. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 53 days of revenue, i.e. 102 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

101 649 €

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

71 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

44 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

15 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

53 j

WCR and payment terms evolution
LABORATOIRE DE REPARATION ELECTRONIQUE

Positioning of LABORATOIRE DE REPARATION ELECTRONIQUE in its sector

Comparison with sector Réparation de matériels électroniques et optiques

Valuation estimate

Based on 197 transactions of similar company sales (all years), the value of LABORATOIRE DE REPARATION ELECTRONIQUE is estimated at 207 219 € (range 79 983€ - 479 436€). With an EBITDA of 97 498€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.28x (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.

Estimated enterprise value 2024
197 transactions
79k€ 207k€ 479k€
207 219 € Range: 79 983€ - 479 436€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
97 498 € × 2.4x
Estimation 235 752 €
75 082€ - 589 853€
Revenue Multiple 30%
694 322 € × 0.28x
Estimation 197 853 €
99 375€ - 353 042€
Net Income Multiple 20%
74 240 € × 2.0x
Estimation 149 936 €
63 149€ - 392 983€
How is this estimate calculated?

This estimate is based on the analysis of 197 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 (Réparation de matériels électroniques et optiques)

Compare LABORATOIRE DE REPARATION ELECTRONIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de matériels électroniques et optiques

Frequently asked questions about LABORATOIRE DE REPARATION ELECTRONIQUE

What is the revenue of LABORATOIRE DE REPARATION ELECTRONIQUE ?

The revenue of LABORATOIRE DE REPARATION ELECTRONIQUE in 2024 is 694 k€.

Is LABORATOIRE DE REPARATION ELECTRONIQUE profitable?

Yes, LABORATOIRE DE REPARATION ELECTRONIQUE generated a net profit of 74 k€ in 2024.

Where is the headquarters of LABORATOIRE DE REPARATION ELECTRONIQUE ?

The headquarters of LABORATOIRE DE REPARATION ELECTRONIQUE is located in QUINGEY (25440), in the department Doubs.

Where to find the tax return of LABORATOIRE DE REPARATION ELECTRONIQUE ?

The tax return of LABORATOIRE DE REPARATION ELECTRONIQUE 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 REPARATION ELECTRONIQUE operate?

LABORATOIRE DE REPARATION ELECTRONIQUE operates in the sector Réparation de matériels électroniques et optiques (NAF code 33.13Z). See the 'Sector positioning' section above to compare the company with its competitors.