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LABORATOIRE LECAPITAINE : revenue, balance sheet and financial ratios

LABORATOIRE LECAPITAINE is a French company founded 59 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in AVRANCHES (50300), this company of category PME shows in 2013 a revenue of 365 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 LECAPITAINE (SIREN 407150119)
Indicator 2013
Revenue 364 944 €
Net income 38 908 €
EBITDA -11 864 €
Net margin 10.7%

Revenue and income statement

In 2013, LABORATOIRE LECAPITAINE achieves revenue of 365 k€. After deducting consumption (33 k€), gross margin stands at 332 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -12 k€, representing -3.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 39 k€, i.e. 10.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2013) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

364 944 €

Gross margin (2013) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

332 251 €

EBITDA (2013) ?
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

-11 864 €

EBIT (2013) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-26 177 €

Net income (2013) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

38 908 €

EBITDA margin (2013) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.2%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2013) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

44.479%

Financial autonomy (2013) ?
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

52.219%

Cash flow / Revenue (2013) ?
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

-5.245%

Repayment capacity (2013) ?
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

-2.434

Asset age ratio (2013) ?
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

23.2%

Solvency indicators evolution
LABORATOIRE LECAPITAINE

Sector positioning

Debt ratio
44.48 2013
2013
Q1: 0.0
Med: 12.98
Q3: 61.53
Average

In 2013, the debt ratio of LABORATOIRE LECAPITAINE (44.48) 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
52.22% 2013
2013
Q1: 1.24%
Med: 15.94%
Q3: 52.77%
Good

In 2013, the financial autonomy of LABORATOIRE LECAPITAINE (52.2%) 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.

Repayment capacity
-2.43 years 2013
2013
Q1: 0.0 years
Med: 0.28 years
Q3: 1.25 years
Excellent

In 2013, the repayment capacity of LABORATOIRE LECAPITAINE (-2.43) 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 297.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2013) ?
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

297.551

Interest coverage (2013) ?
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

-16.58

Liquidity indicators evolution
LABORATOIRE LECAPITAINE

Sector positioning

Liquidity ratio
297.55 2013
2013
Q1: 99.87
Med: 170.38
Q3: 266.07
Excellent

In 2013, the liquidity ratio of LABORATOIRE LECAPITAINE (297.55) 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
-16.58x 2013
2013
Q1: 0.0x
Med: 2.11x
Q3: 9.36x
Watch

In 2013, the interest coverage of LABORATOIRE LECAPITAINE (-16.6x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 7 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 58 days of revenue, i.e. 59 k€ to permanently finance.

Operating WCR (2013) ?
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

58 643 €

Customer credit (2013) ?
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

48 j

Supplier credit (2013) ?
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

41 j

Inventory turnover (2013) ?
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 (2013) ?
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

58 j

WCR and payment terms evolution
LABORATOIRE LECAPITAINE

Positioning of LABORATOIRE LECAPITAINE 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 LECAPITAINE is estimated at 97 062 € (range 34 095€ - 197 380€). 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 2013
57 tx
34k€ 97k€ 197k€
97 062 € Range: 34 095€ - 197 380€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
364 944 € × 0.23x
Estimation 82 769 €
38 467€ - 173 181€
Net Income Multiple 20%
38 908 € × 3.0x
Estimation 118 501 €
27 538€ - 233 679€
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 LECAPITAINE 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 LECAPITAINE

What is the revenue of LABORATOIRE LECAPITAINE ?

The revenue of LABORATOIRE LECAPITAINE in 2013 is 365 k€.

Is LABORATOIRE LECAPITAINE profitable?

Yes, LABORATOIRE LECAPITAINE generated a net profit of 39 k€ in 2013.

Where is the headquarters of LABORATOIRE LECAPITAINE ?

The headquarters of LABORATOIRE LECAPITAINE is located in AVRANCHES (50300), in the department Manche.

Where to find the tax return of LABORATOIRE LECAPITAINE ?

The tax return of LABORATOIRE LECAPITAINE 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 LECAPITAINE operate?

LABORATOIRE LECAPITAINE 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.