LABORATOIRE ODYSUD : revenue, balance sheet and financial ratios

LABORATOIRE ODYSUD is a French company founded 21 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in LE PASSAGE (47520), this company of category PME shows in 2022 a revenue of 3.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - LABORATOIRE ODYSUD (SIREN 478508468)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 3 513 755 € 3 831 602 € 4 008 781 € 3 851 148 € 3 412 257 € 2 751 706 € 2 407 686 €
Net income -388 551 € 148 285 € 174 149 € 88 510 € 51 550 € -61 843 € 33 689 €
EBITDA -402 811 € 204 110 € 296 286 € 151 769 € 90 184 € 53 472 € 76 458 €
Net margin -11.1% 3.9% 4.3% 2.3% 1.5% -2.2% 1.4%

Revenue and income statement

In 2022, LABORATOIRE ODYSUD achieves revenue of 3.5 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Slight decline of -8% vs 2021. After deducting consumption (992 k€), gross margin stands at 2.5 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -403 k€, representing -11.5% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -297%, reducing margin by 16.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -389 k€ (-11.1% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 513 755 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 522 251 €

EBITDA (2022) ?
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

-402 811 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-394 846 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-388 551 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-11.5%

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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 478%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

477.977%

Financial autonomy (2022) ?
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

12.484%

Cash flow / Revenue (2022) ?
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

-11.233%

Repayment capacity (2022) ?
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

-3.248

Asset age ratio (2022) ?
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

36.0%

Solvency indicators evolution
LABORATOIRE ODYSUD

Sector positioning

Debt ratio
477.98 2022
2020
2021
2022
Q1: 0.0
Med: 18.2
Q3: 84.8
Watch

In 2022, the debt ratio of LABORATOIRE ODYSUD (477.98) 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
12.48% 2022
2020
2021
2022
Q1: 13.36%
Med: 37.49%
Q3: 63.52%
Average

In 2022, the financial autonomy of LABORATOIRE ODYSUD (12.5%) 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
-3.25 years 2022
2020
2021
2022
Q1: -0.04 years
Med: 0.01 years
Q3: 1.93 years
Excellent -51 pts over 3 years

In 2022, the repayment capacity of LABORATOIRE ODYSUD (-3.25) 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 325.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

325.46

Interest coverage (2022) ?
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

-5.34

Liquidity indicators evolution
LABORATOIRE ODYSUD

Sector positioning

Liquidity ratio
325.46 2022
2020
2021
2022
Q1: 131.65
Med: 218.91
Q3: 395.84
Good -10 pts over 3 years

In 2022, the liquidity ratio of LABORATOIRE ODYSUD (325.46) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-5.34x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.16x
Q3: 5.09x
Watch -50 pts over 3 years

In 2022, the interest coverage of LABORATOIRE ODYSUD (-5.3x) 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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 94 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 180 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2016-2022, WCR increased by +81%, requiring additional financing.

Operating WCR (2022) ?
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

1 758 810 €

Customer credit (2022) ?
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

34 j

Supplier credit (2022) ?
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

39 j

Inventory turnover (2022) ?
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

94 j

WCR in days of revenue (2022) ?
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

180 j

WCR and payment terms evolution
LABORATOIRE ODYSUD

Positioning of LABORATOIRE ODYSUD in its sector

Comparison with sector Fabrication de parfums et de produits pour la toilette

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of LABORATOIRE ODYSUD is estimated at 385 965 € (range 251 875€ - 878 129€). The price/revenue ratio is 0.11x (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 2022
74 tx
251k€ 385k€ 878k€
385 965 € Range: 251 875€ - 878 129€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
3 513 755 € × 0.11x = 385 966 €
Range: 251 875€ - 878 130€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 74 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 parfums et de produits pour la toilette)

Compare LABORATOIRE ODYSUD with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de parfums et de produits pour la toilette

Frequently asked questions about LABORATOIRE ODYSUD

What is the revenue of LABORATOIRE ODYSUD ?

The revenue of LABORATOIRE ODYSUD in 2022 is 3.5 M€.

Is LABORATOIRE ODYSUD profitable?

LABORATOIRE ODYSUD recorded a net loss in 2022.

Where is the headquarters of LABORATOIRE ODYSUD ?

The headquarters of LABORATOIRE ODYSUD is located in LE PASSAGE (47520), in the department Lot-et-Garonne.

Where to find the tax return of LABORATOIRE ODYSUD ?

The tax return of LABORATOIRE ODYSUD 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 ODYSUD operate?

LABORATOIRE ODYSUD operates in the sector Fabrication de parfums et de produits pour la toilette (NAF code 20.42Z). See the 'Sector positioning' section above to compare the company with its competitors.