LABORATOIRE PHB : revenue, balance sheet and financial ratios

Revenue 2022 1,3 M€
EBITDA 2022 163 k€
Net income 2022 91 k€ +45 % vs 2021

LABORATOIRE PHB is a French company founded 10 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in VOISINS-LE-BRETONNEUX (78960), this company of category PME shows in 2022 a revenue of 1,3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

At a glance (2022) : revenue 1,3 M€, EBITDA 163 k€ (13.0 % of revenue), net income 91 k€. Balance sheet 2024 : equity 629 k€, financial debt 49 k€, cash 54 k€.

Data updated on 2026-09-19

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

About this data : partial data · outdated accounts

Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, LABORATOIRE PHB posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - LABORATOIRE PHB (SIREN 814708715) · amounts in thousands of euros (€k)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 260 N/C N/C N/C N/C N/C N/C
Net income 27 63 91 63 62 43 4 41 84
EBITDA N/C N/C 163 N/C N/C N/C N/C N/C N/C
Gross margin — — 1 102 — — — — — —
Operating income — — 118 — — — — — —
Net margin N/C N/C 7,2 % N/C N/C N/C N/C N/C N/C
Equity 629 602 539 447 384 323 280 276 235
Financial debt 49 72 106 186 381 284 356 399 474
Cash 54 42 34 45 232 — 9 89 137
Tax returns Download accounts (CSV / Excel)

Revenue and income statement

In 2024, LABORATOIRE PHB generates positive net income of 27 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 84 k€ -> 27 k€.

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

1 259 605 €

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

1 101 792 €

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

163 378 €

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

118 274 €

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

91 316 €

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

13,0 %

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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 8%. This ratio is more favorable than the sector median (18.4%). Financial autonomy (= Equity / Total assets x 100) reaches 79%. Compared with its sector, this ratio places the company among the best positioned (sector median: 49.7%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.6 years). Cash flow represents 10.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (6.6%).

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

7,8 %

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

78,9 %

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

10,6 %

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

0,8 ans

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

29,7 %

Solvency indicators evolution
LABORATOIRE PHB

Sector positioning

Debt ratio
7,8% 2024
Q1: 0,9%
Med: 18,4%
Q3: 55,8%
Good 19,7 % → 7,8 % depuis 2022

In 2024, the debt ratio of LABORATOIRE PHB (7,8%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
78,9% 2024
Q1: 24,7%
Med: 49,7%
Q3: 69,5%
Excellent 67,8 % → 78,9 % depuis 2022

In 2024, the financial autonomy of LABORATOIRE PHB (78,9%) 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
0,8 years 2022
Q1: 0,0 years
Med: 0,6 years
Q3: 2,1 years
Average

In 2022, the repayment capacity of LABORATOIRE PHB (0,79) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.20. This ratio is less favorable than the sector median (2.6) and warrants attention.

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

1,20

Liquidity indicators evolution
LABORATOIRE PHB

Sector positioning

Liquidity ratio
1,20 2024
Q1: 1,68
Med: 2,58
Q3: 4,38
Watch 1 → 1,2 depuis 2022

In 2024, the liquidity ratio of LABORATOIRE PHB (1,20) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. Bien que supérieur à 1, ce ratio reste en dessous de la plupart des entreprises du secteur.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (-1 days): operations structurally generate cash.

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

-2 393 €

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

23 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

24 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

3 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

-1 j

WCR and payment terms evolution
LABORATOIRE PHB

Positioning of LABORATOIRE PHB 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 PHB is estimated at 348 765 € (range 93 526€ - 672 627€). With an EBITDA of 163 378€, 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 2022
57 tx
93k€ 348k€ 672k€
348 765 € Range: 93 526€ - 672 627€

Les capitaux propres comptables (629 k€ en 2024) dépassent cette estimation : l'entreprise détient probablement des actifs (trésorerie, immobilier, participations) que les multiples d'activité ne valorisent pas. Cette estimation est alors un plancher, pas une valeur de marché.

NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
163 378 € × 2.5x
Estimation 414 876 €
81 538€ - 767 238€
Revenue Multiple 30%
1 259 605 € × 0.23x
Estimation 285 679 €
132 769€ - 597 735€
Net Income Multiple 20%
91 316 € × 3.0x
Estimation 278 119 €
64 631€ - 548 439€
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 PHB with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de matériel médico-chirurgical et dentaire

Top companies in Fabrication de matériel médico-chirurgical et dentaire

Largest companies by revenue in the sector Fabrication de matériel médico-chirurgical et dentaire:

Top companies in Yvelines

Largest companies by revenue in the department Yvelines:

Voir le classement complet du département Yvelines

Frequently asked questions about LABORATOIRE PHB

What is the revenue of LABORATOIRE PHB ?

The revenue of LABORATOIRE PHB in 2022 is 1,3 M€.

Is LABORATOIRE PHB profitable?

Yes, LABORATOIRE PHB generated a net profit of 27 k€ in 2024.

Where is the headquarters of LABORATOIRE PHB ?

The headquarters of LABORATOIRE PHB is located in VOISINS-LE-BRETONNEUX (78960), in the department Yvelines.

Where to find the tax return of LABORATOIRE PHB ?

The tax return of LABORATOIRE PHB 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 PHB operate?

LABORATOIRE PHB 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.