LABORATOIRE DI PAOLO : revenue, balance sheet and financial ratios

LABORATOIRE DI PAOLO is a French company founded 16 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2024 a revenue of 2.4 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 DI PAOLO (SIREN 519765259)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 401 558 € 1 731 082 € N/C N/C N/C N/C 1 239 468 € 1 032 870 €
Net income 653 829 € 426 978 € 540 875 € 439 470 € 265 771 € 261 499 € 198 631 € 99 269 €
EBITDA 885 743 € 608 051 € N/C N/C N/C N/C 285 810 € 143 771 €
Net margin 27.2% 24.7% N/C N/C N/C N/C 16.0% 9.6%

Revenue and income statement

In 2024, LABORATOIRE DI PAOLO achieves revenue of 2.4 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.8%. Vs 2023, growth of +39% (1.7 M€ -> 2.4 M€). After deducting consumption (382 k€), gross margin stands at 2.0 M€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 886 k€, representing 36.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 654 k€, i.e. 27.2% 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

2 401 558 €

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

2 019 702 €

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

885 743 €

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

834 260 €

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

653 829 €

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

36.9%

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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 23%. 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 71%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 29.3% 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

22.662%

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

71.072%

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

29.319%

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

0.339

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

26.0%

Solvency indicators evolution
LABORATOIRE DI PAOLO

Sector positioning

Debt ratio
22.66 2024
2022
2023
2024
Q1: 1.92
Med: 18.86
Q3: 55.42
Average +5 pts over 3 years

In 2024, the debt ratio of LABORATOIRE DI PAOLO (22.66) 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
71.07% 2024
2022
2023
2024
Q1: 24.8%
Med: 50.27%
Q3: 69.09%
Excellent

In 2024, the financial autonomy of LABORATOIRE DI PAOLO (71.1%) 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
0.34 years 2024
2023
2024
Q1: 0.0 years
Med: 0.3 years
Q3: 1.74 years
Average +12 pts over 2 years

In 2024, the repayment capacity of LABORATOIRE DI PAOLO (0.34) 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 536.29. 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 (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

536.293

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

0.114

Liquidity indicators evolution
LABORATOIRE DI PAOLO

Sector positioning

Liquidity ratio
536.29 2024
2022
2023
2024
Q1: 159.64
Med: 253.69
Q3: 429.69
Excellent

In 2024, the liquidity ratio of LABORATOIRE DI PAOLO (536.29) 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.

Interest coverage
0.11x 2024
2023
2024
Q1: 0.0x
Med: 0.67x
Q3: 4.96x
Average

In 2024, the interest coverage of LABORATOIRE DI PAOLO (0.1x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 44 days of revenue, i.e. 294 k€ to permanently finance. Over 2017-2024, WCR increased by +314%, requiring additional financing.

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

293 614 €

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

27 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

40 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

6 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

44 j

WCR and payment terms evolution
LABORATOIRE DI PAOLO

Positioning of LABORATOIRE DI PAOLO 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 DI PAOLO is estimated at 1 686 283 € (range 389 521€ - 3 207 029€). With an EBITDA of 885 743€, 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
389k€ 1686k€ 3207k€
1 686 283 € Range: 389 521€ - 3 207 029€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
885 743 € × 2.5x
Estimation 2 249 220 €
442 054€ - 4 159 531€
Revenue Multiple 30%
2 401 558 € × 0.23x
Estimation 544 674 €
253 138€ - 1 139 639€
Net Income Multiple 20%
653 829 € × 3.0x
Estimation 1 991 354 €
462 765€ - 3 926 861€
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 DI PAOLO 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 DI PAOLO

What is the revenue of LABORATOIRE DI PAOLO ?

The revenue of LABORATOIRE DI PAOLO in 2024 is 2.4 M€.

Is LABORATOIRE DI PAOLO profitable?

Yes, LABORATOIRE DI PAOLO generated a net profit of 654 k€ in 2024.

Where is the headquarters of LABORATOIRE DI PAOLO ?

The headquarters of LABORATOIRE DI PAOLO is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of LABORATOIRE DI PAOLO ?

The tax return of LABORATOIRE DI PAOLO 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 DI PAOLO operate?

LABORATOIRE DI PAOLO 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.