LABORATOIRE DENTAIRE BARRET : revenue, balance sheet and financial ratios

LABORATOIRE DENTAIRE BARRET is a French company founded 20 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in PEROLS (34470), this company of category PME shows in 2020 a revenue of 346 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 DENTAIRE BARRET (SIREN 489182154)
Indicator 2020 2019 2018 2017
Revenue 345 976 € 346 192 € 416 184 € 380 261 €
Net income -8 763 € -11 805 € 9 122 € -9 502 €
EBITDA 19 865 € 8 577 € 22 351 € -2 053 €
Net margin -2.5% -3.4% 2.2% -2.5%

Revenue and income statement

In 2020, LABORATOIRE DENTAIRE BARRET achieves revenue of 346 k€. Activity remains stable over the period (CAGR: -3.1%). Slight decline of -0% vs 2019. After deducting consumption (99 k€), gross margin stands at 247 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 5.7% of revenue. Positive scissor effect: EBITDA margin improves by +3.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -9 k€ (-2.5% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

345 976 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

246 516 €

EBITDA (2020) ?
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

19 865 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-5 036 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-8 763 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.7%

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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 1599%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 87%. 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 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1599.105%

Financial autonomy (2020) ?
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

87.482%

Cash flow / Revenue (2020) ?
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

4.749%

Repayment capacity (2020) ?
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

4.281

Asset age ratio (2020) ?
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

48.1%

Solvency indicators evolution
LABORATOIRE DENTAIRE BARRET

Sector positioning

Debt ratio
1599.11 2020
2018
2019
2020
Q1: 4.39
Med: 31.84
Q3: 92.65
Watch

In 2020, the debt ratio of LABORATOIRE DENTAIRE BARRET (1599.11) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
87.48% 2020
2018
2019
2020
Q1: 21.13%
Med: 41.76%
Q3: 62.32%
Excellent

In 2020, the financial autonomy of LABORATOIRE DENTAIRE BARRET (87.5%) 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
4.28 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.37 years
Q3: 2.85 years
Watch

In 2020, the repayment capacity of LABORATOIRE DENTAIRE BARRET (4.28) 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 29.82. 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 12.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

29.818

Interest coverage (2020) ?
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

12.258

Liquidity indicators evolution
LABORATOIRE DENTAIRE BARRET

Sector positioning

Liquidity ratio
29.82 2020
2018
2019
2020
Q1: 166.17
Med: 252.84
Q3: 386.21
Watch

In 2020, the liquidity ratio of LABORATOIRE DENTAIRE BARRET (29.82) 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
12.26x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.3x
Q3: 2.92x
Excellent

In 2020, the interest coverage of LABORATOIRE DENTAIRE BARRET (12.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The company must finance 13 days of gap between collections and payments. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-172 days): operations structurally generate cash.

Operating WCR (2020) ?
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

-165 411 €

Customer credit (2020) ?
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

26 j

Supplier credit (2020) ?
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

13 j

Inventory turnover (2020) ?
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

19 j

WCR in days of revenue (2020) ?
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

-172 j

WCR and payment terms evolution
LABORATOIRE DENTAIRE BARRET

Positioning of LABORATOIRE DENTAIRE BARRET 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 DENTAIRE BARRET is estimated at 60 953 € (range 19 871€ - 119 872€). With an EBITDA of 19 865€, 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 2020
57 tx
19k€ 60k€ 119k€
60 953 € Range: 19 871€ - 119 872€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
19 865 € × 2.5x
Estimation 50 444 €
9 914€ - 93 288€
Revenue Multiple 30%
345 976 € × 0.23x
Estimation 78 467 €
36 468€ - 164 180€
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 DENTAIRE BARRET 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 DENTAIRE BARRET

What is the revenue of LABORATOIRE DENTAIRE BARRET ?

The revenue of LABORATOIRE DENTAIRE BARRET in 2020 is 346 k€.

Is LABORATOIRE DENTAIRE BARRET profitable?

LABORATOIRE DENTAIRE BARRET recorded a net loss in 2020.

Where is the headquarters of LABORATOIRE DENTAIRE BARRET ?

The headquarters of LABORATOIRE DENTAIRE BARRET is located in PEROLS (34470), in the department Herault.

Where to find the tax return of LABORATOIRE DENTAIRE BARRET ?

The tax return of LABORATOIRE DENTAIRE BARRET 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 DENTAIRE BARRET operate?

LABORATOIRE DENTAIRE BARRET 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.