LABORATOIRE OKSMAN SERAPHIN : revenue, balance sheet and financial ratios

LABORATOIRE OKSMAN SERAPHIN is a French company founded 45 years ago, specialized in the sector Analyses, essais et inspections techniques. Based in RAMONVILLE-SAINT-AGNE (31520), this company of category GE shows in 2024 a revenue of 3.5 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 OKSMAN SERAPHIN (SIREN 321735789)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 515 046 € 2 955 628 € 3 085 122 € 2 757 587 € 2 713 108 € 3 193 980 € 2 898 767 € 2 846 701 € 3 204 198 €
Net income 961 115 € 598 074 € 825 633 € 535 118 € 472 234 € 669 673 € 694 191 € 563 043 € 629 818 €
EBITDA 1 300 841 € 837 882 € 1 078 655 € 738 919 € 745 018 € 1 065 313 € 1 003 771 € 855 362 € 1 022 375 €
Net margin 27.3% 20.2% 26.8% 19.4% 17.4% 21.0% 23.9% 19.8% 19.7%

Revenue and income statement

In 2024, LABORATOIRE OKSMAN SERAPHIN achieves revenue of 3.5 M€. Revenue is growing positively over 9 years (CAGR: +1.2%). Vs 2023, growth of +19% (3.0 M€ -> 3.5 M€). After deducting consumption (314 k€), gross margin stands at 3.2 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, representing 37.0% of revenue. Positive scissor effect: EBITDA margin improves by +8.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 961 k€, i.e. 27.3% 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

3 515 046 €

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

3 200 628 €

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

1 300 841 €

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

1 243 389 €

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

961 115 €

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

36.8%

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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 0%. 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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 28.8% 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

0.0%

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

66.824%

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

28.784%

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

0.0

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

13.9%

Solvency indicators evolution
LABORATOIRE OKSMAN SERAPHIN

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 9.99
Q3: 48.5
Excellent

In 2024, the debt ratio of LABORATOIRE OKSMAN SERAPHIN (0.00) 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
66.82% 2024
2022
2023
2024
Q1: 11.63%
Med: 34.78%
Q3: 58.76%
Excellent +16 pts over 3 years

In 2024, the financial autonomy of LABORATOIRE OKSMAN SERAPHIN (66.8%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.87 years
Excellent

In 2024, the repayment capacity of LABORATOIRE OKSMAN SERAPHIN (0.00) 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 346.81. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

346.808

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

0.0

Liquidity indicators evolution
LABORATOIRE OKSMAN SERAPHIN

Sector positioning

Liquidity ratio
346.81 2024
2022
2023
2024
Q1: 133.14
Med: 205.95
Q3: 337.03
Excellent +32 pts over 3 years

In 2024, the liquidity ratio of LABORATOIRE OKSMAN SERAPHIN (346.81) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.02x
Q3: 2.48x
Average

In 2024, the interest coverage of LABORATOIRE OKSMAN SERAPHIN (0.0x) 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: 83 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 112 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 290 days of revenue, i.e. 2.8 M€ to permanently finance.

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

2 830 104 €

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

83 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

112 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

9 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

290 j

WCR and payment terms evolution
LABORATOIRE OKSMAN SERAPHIN

Positioning of LABORATOIRE OKSMAN SERAPHIN in its sector

Comparison with sector Analyses, essais et inspections techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 588 821€ to 5 001 211€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
588k€ 2920k€ 5001k€
2 920 640 € Range: 588 821€ - 5 001 211€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 41 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 (Analyses, essais et inspections techniques)

Compare LABORATOIRE OKSMAN SERAPHIN with other companies in the same sector:

Voir toutes les statistiques du secteur Analyses, essais et inspections techniques

Frequently asked questions about LABORATOIRE OKSMAN SERAPHIN

What is the revenue of LABORATOIRE OKSMAN SERAPHIN ?

The revenue of LABORATOIRE OKSMAN SERAPHIN in 2024 is 3.5 M€.

Is LABORATOIRE OKSMAN SERAPHIN profitable?

Yes, LABORATOIRE OKSMAN SERAPHIN generated a net profit of 961 k€ in 2024.

Where is the headquarters of LABORATOIRE OKSMAN SERAPHIN ?

The headquarters of LABORATOIRE OKSMAN SERAPHIN is located in RAMONVILLE-SAINT-AGNE (31520), in the department Haute-Garonne.

Where to find the tax return of LABORATOIRE OKSMAN SERAPHIN ?

The tax return of LABORATOIRE OKSMAN SERAPHIN 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 OKSMAN SERAPHIN operate?

LABORATOIRE OKSMAN SERAPHIN operates in the sector Analyses, essais et inspections techniques (NAF code 71.20B). See the 'Sector positioning' section above to compare the company with its competitors.