LABORATOIRE PESSEY : revenue, balance sheet and financial ratios

LABORATOIRE PESSEY is a French company founded 12 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in CASTRES (81100), this company of category PME shows in 2019 a revenue of 56 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 PESSEY (SIREN 799087069)
Indicator 2019 2018 2017 2016
Revenue 56 194 € 79 275 € 76 283 € 64 060 €
Net income -3 277 € 2 753 € 9 465 € 14 166 €
EBITDA -2 100 € 12 291 € 11 332 € 12 641 €
Net margin -5.8% 3.5% 12.4% 22.1%

Revenue and income statement

En 2019, LABORATOIRE PESSEY alcanza unos ingresos de 56 k€. La actividad permanece estable durante el período (TCAC: -4.3%). Caída significativa de -29% vs 2018. Tras deducir el consumo (5 k€), el margen bruto se sitúa en 52 k€, es decir, una tasa del 92%. El EBITDA alcanza -2 k€, representando el -3.7% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-29%), el EBITDA varía en -117%, reduciendo el margen en 19.2 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -3 k€ (-5.8% de los ingresos).

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

56 194 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

51 607 €

EBITDA (2019) ?
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

-2 100 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 244 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-3 277 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.7%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 6%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 94%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.91%

Financial autonomy (2019) ?
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

93.529%

Cash flow / Revenue (2019) ?
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

-3.808%

Repayment capacity (2019) ?
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

-1.903

Asset age ratio (2019) ?
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

30.9%

Solvency indicators evolution
LABORATOIRE PESSEY

Sector positioning

Ratio de endeudamiento
5.91 2019
2017
2018
2019
Q1: 2.28
Med: 19.82
Q3: 59.57
Bueno +5 pts over 3 years

En 2019, el ratio de endeudamiento de LABORATOIRE PESSEY (5.91) se sitúa por debajo de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Esta posición controlada refleja una gestión prudente.

Autonomía financiera
93.53% 2019
2017
2018
2019
Q1: 20.57%
Med: 46.58%
Q3: 66.44%
Excelente

En 2019, el autonomía financiera de LABORATOIRE PESSEY (93.5%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Capacidad de reembolso
-1.9 ans 2019
2017
2018
2019
Q1: 0.0 ans
Med: 0.22 ans
Q3: 1.85 ans
Excelente

En 2019, el capacidad de reembolso de LABORATOIRE PESSEY (-1.9 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 1425.90. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2019) ?
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

1425.899

Interest coverage (2019) ?
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

-1.619

Liquidity indicators evolution
LABORATOIRE PESSEY

Sector positioning

Ratio de liquidez
1425.9 2019
2017
2018
2019
Q1: 141.47
Med: 224.29
Q3: 369.63
Excelente +74 pts over 3 years

En 2019, el ratio de liquidez de LABORATOIRE PESSEY (1425.90) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Cobertura de intereses
-1.62x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.61x
Q3: 3.92x
Average -11 pts over 3 years

En 2019, el cobertura de intereses de LABORATOIRE PESSEY (-1.6x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 7 días. Situación favorable. La rotación de existencias es de 8 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 13 días de ingresos. En 2016-2019, el FM aumentó en +180%.

Operating WCR (2019) ?
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

2 016 €

Customer credit (2019) ?
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

0 j

Supplier credit (2019) ?
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

7 j

Inventory turnover (2019) ?
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

8 j

WCR in days of revenue (2019) ?
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

13 j

WCR and payment terms evolution
LABORATOIRE PESSEY

Positioning of LABORATOIRE PESSEY 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 PESSEY is estimated at 12 744 € (range 5 923€ - 26 666€). 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 2019
57 tx
5k€ 12k€ 26k€
12 744 € Range: 5 923€ - 26 666€
NAF 5 all-time

Valuation method used

Revenue Multiple
56 194 € × 0.23x = 12 745 €
Range: 5 923€ - 26 666€

Only this financial indicator is available for this company.

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 PESSEY 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 PESSEY

What is the revenue of LABORATOIRE PESSEY ?

The revenue of LABORATOIRE PESSEY in 2019 is 56 k€.

Is LABORATOIRE PESSEY profitable?

LABORATOIRE PESSEY recorded a net loss in 2019.

Where is the headquarters of LABORATOIRE PESSEY ?

The headquarters of LABORATOIRE PESSEY is located in CASTRES (81100), in the department Tarn.

Where to find the tax return of LABORATOIRE PESSEY ?

The tax return of LABORATOIRE PESSEY 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 PESSEY operate?

LABORATOIRE PESSEY 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.