LABORATOIRE DENTAIRE TERSEN - LE PAN : revenue, balance sheet and financial ratios

LABORATOIRE DENTAIRE TERSEN - LE PAN is a French company founded 21 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in ORVAULT (44700), this company of category PME shows in 2019 a revenue of 1.4 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 DENTAIRE TERSEN - LE PAN (SIREN 479791568)
Indicator 2025 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C 1 351 881 € 1 358 518 € N/C
Net income 125 134 € 112 969 € 240 809 € 186 692 € 53 695 € 77 979 € 109 689 € 90 451 €
EBITDA N/C N/C N/C N/C N/C 146 091 € 187 341 € N/C
Net margin N/C N/C N/C N/C N/C 5.8% 8.1% N/C

Revenue and income statement

In 2025, LABORATOIRE DENTAIRE TERSEN - LE PAN generates positive net income of 125 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 90 k€ -> 125 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

125 134 €

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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

42.002%

Financial autonomy (2025) ?
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

62.017%

Asset age ratio (2025) ?
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

34.0%

Solvency indicators evolution
LABORATOIRE DENTAIRE TERSEN - LE PAN

Sector positioning

Debt ratio
42.0 2025
2022
2023
2025
Q1: 5.49
Med: 17.07
Q3: 41.92
Average +14 pts over 3 years

In 2025, the debt ratio of LABORATOIRE DENTAIRE TERS... (42.00) 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
62.02% 2025
2022
2023
2025
Q1: 36.67%
Med: 56.53%
Q3: 69.09%
Good

In 2025, the financial autonomy of LABORATOIRE DENTAIRE TERS... (62.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 513.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

513.245

Liquidity indicators evolution
LABORATOIRE DENTAIRE TERSEN - LE PAN

Sector positioning

Liquidity ratio
513.25 2025
2022
2023
2025
Q1: 181.98
Med: 251.18
Q3: 365.98
Excellent

In 2025, the liquidity ratio of LABORATOIRE DENTAIRE TERS... (513.25) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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

0 j

WCR and payment terms evolution
LABORATOIRE DENTAIRE TERSEN - LE PAN

Positioning of LABORATOIRE DENTAIRE TERSEN - LE PAN 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 TERSEN - LE PAN is estimated at 381 118 € (range 88 567€ - 751 547€). 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 2025
57 tx
88k€ 381k€ 751k€
381 118 € Range: 88 567€ - 751 547€
NAF 5 all-time

Valuation method used

Net Income Multiple
125 134 € × 3.0x = 381 118 €
Range: 88 567€ - 751 548€

Only this financial indicator is available for this company.

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 TERSEN - LE PAN 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 TERSEN - LE PAN

What is the revenue of LABORATOIRE DENTAIRE TERSEN - LE PAN ?

The revenue of LABORATOIRE DENTAIRE TERSEN - LE PAN in 2019 is 1.4 M€.

Is LABORATOIRE DENTAIRE TERSEN - LE PAN profitable?

Yes, LABORATOIRE DENTAIRE TERSEN - LE PAN generated a net profit of 125 k€ in 2025.

Where is the headquarters of LABORATOIRE DENTAIRE TERSEN - LE PAN ?

The headquarters of LABORATOIRE DENTAIRE TERSEN - LE PAN is located in ORVAULT (44700), in the department Loire-Atlantique.

Where to find the tax return of LABORATOIRE DENTAIRE TERSEN - LE PAN ?

The tax return of LABORATOIRE DENTAIRE TERSEN - LE PAN 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 TERSEN - LE PAN operate?

LABORATOIRE DENTAIRE TERSEN - LE PAN 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.