LABORATOIRE DONNADIEU : revenue, balance sheet and financial ratios

LABORATOIRE DONNADIEU is a French company founded 29 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in THONON-LES-BAINS (74200), this company of category PME shows in 2023 a revenue of 424 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 DONNADIEU (SIREN 410508170)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 424 380 € 451 132 € 345 211 € 392 999 € 392 710 € 335 665 € 285 352 € 329 555 €
Net income 35 970 € 32 283 € -7 527 € 7 336 € 25 191 € 720 € -35 520 € 6 924 €
EBITDA 46 353 € 44 976 € -1 163 € 20 561 € 46 491 € 26 315 € -12 276 € 33 376 €
Net margin 8.5% 7.2% -2.2% 1.9% 6.4% 0.2% -12.4% 2.1%

Revenue and income statement

In 2023, LABORATOIRE DONNADIEU achieves revenue of 424 k€. Revenue is growing positively over 8 years (CAGR: +3.7%). Slight decline of -6% vs 2022. After deducting consumption (47 k€), gross margin stands at 377 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 46 k€, representing 10.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 36 k€, i.e. 8.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

424 380 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

376 956 €

EBITDA (2023) ?
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

46 353 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

42 380 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

35 970 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

10.8%

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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 4%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.2% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.715%

Financial autonomy (2023) ?
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

3.098%

Cash flow / Revenue (2023) ?
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

10.216%

Repayment capacity (2023) ?
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

0.149

Asset age ratio (2023) ?
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

8.6%

Solvency indicators evolution
LABORATOIRE DONNADIEU

Sector positioning

Debt ratio
3.71 2023
2021
2022
2023
Q1: 4.18
Med: 24.48
Q3: 67.8
Excellent -25 pts over 3 years

In 2023, the debt ratio of LABORATOIRE DONNADIEU (3.71) 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
3.1% 2023
2021
2022
2023
Q1: 23.55%
Med: 47.34%
Q3: 66.07%
Average

In 2023, the financial autonomy of LABORATOIRE DONNADIEU (3.1%) 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
0.15 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 2.03 years
Good +28 pts over 3 years

In 2023, the repayment capacity of LABORATOIRE DONNADIEU (0.15) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 511.82. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

511.82

Interest coverage (2023) ?
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

0.142

Liquidity indicators evolution
LABORATOIRE DONNADIEU

Sector positioning

Liquidity ratio
511.82 2023
2021
2022
2023
Q1: 162.69
Med: 252.34
Q3: 416.29
Excellent +46 pts over 3 years

In 2023, the liquidity ratio of LABORATOIRE DONNADIEU (511.82) 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
0.14x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.81x
Q3: 4.71x
Average

In 2023, the interest coverage of LABORATOIRE DONNADIEU (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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The company must finance 23 days of gap between collections and payments. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 40 days of revenue, i.e. 47 k€ to permanently finance. Over 2016-2023, WCR increased by +775%, requiring additional financing.

Operating WCR (2023) ?
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

47 183 €

Customer credit (2023) ?
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

51 j

Supplier credit (2023) ?
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

28 j

Inventory turnover (2023) ?
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

7 j

WCR in days of revenue (2023) ?
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

40 j

WCR and payment terms evolution
LABORATOIRE DONNADIEU

Positioning of LABORATOIRE DONNADIEU 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 DONNADIEU is estimated at 109 638 € (range 30 078€ - 212 461€). With an EBITDA of 46 353€, 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 2023
57 tx
30k€ 109k€ 212k€
109 638 € Range: 30 078€ - 212 461€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
46 353 € × 2.5x
Estimation 117 707 €
23 134€ - 217 678€
Revenue Multiple 30%
424 380 € × 0.23x
Estimation 96 250 €
44 732€ - 201 386€
Net Income Multiple 20%
35 970 € × 3.0x
Estimation 109 553 €
25 459€ - 216 034€
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 DONNADIEU 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 DONNADIEU

What is the revenue of LABORATOIRE DONNADIEU ?

The revenue of LABORATOIRE DONNADIEU in 2023 is 424 k€.

Is LABORATOIRE DONNADIEU profitable?

Yes, LABORATOIRE DONNADIEU generated a net profit of 36 k€ in 2023.

Where is the headquarters of LABORATOIRE DONNADIEU ?

The headquarters of LABORATOIRE DONNADIEU is located in THONON-LES-BAINS (74200), in the department Haute-Savoie.

Where to find the tax return of LABORATOIRE DONNADIEU ?

The tax return of LABORATOIRE DONNADIEU 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 DONNADIEU operate?

LABORATOIRE DONNADIEU 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.