LABORATOIRE P.O DENTAIRE : revenue, balance sheet and financial ratios

LABORATOIRE P.O DENTAIRE is a French company founded 30 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in CABESTANY (66330), this company of category PME shows in 2023 a revenue of 651 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 P.O DENTAIRE (SIREN 403030919)
Indicator 2023 2020 2019 2018 2017 2016
Revenue 651 146 € 142 926 € 199 588 € 204 720 € 203 684 € 215 601 €
Net income 36 718 € -2 140 € 7 157 € 21 453 € 23 269 € 10 298 €
EBITDA 47 001 € -131 € 10 933 € 25 768 € 25 471 € 14 726 €
Net margin 5.6% -1.5% 3.6% 10.5% 11.4% 4.8%

Revenue and income statement

In 2023, LABORATOIRE P.O DENTAIRE achieves revenue of 651 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +17.1%. Vs 2020, growth of +356% (143 k€ -> 651 k€). After deducting consumption (100 k€), gross margin stands at 551 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 47 k€, representing 7.2% of revenue. Positive scissor effect: EBITDA margin improves by +7.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 37 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

651 146 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

551 472 €

EBITDA (2023) ?
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

47 001 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

43 823 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

36 718 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.1%

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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 139%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

139.244%

Financial autonomy (2023) ?
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

37.128%

Cash flow / Revenue (2023) ?
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

6.118%

Repayment capacity (2023) ?
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

1.833

Asset age ratio (2023) ?
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

28.8%

Solvency indicators evolution
LABORATOIRE P.O DENTAIRE

Sector positioning

Debt ratio
139.24 2023
2019
2020
2023
Q1: 4.18
Med: 24.48
Q3: 67.8
Watch

In 2023, the debt ratio of LABORATOIRE P.O DENTAIRE (139.24) 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
37.13% 2023
2019
2020
2023
Q1: 23.55%
Med: 47.34%
Q3: 66.07%
Average -11 pts over 3 years

In 2023, the financial autonomy of LABORATOIRE P.O DENTAIRE (37.1%) 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
1.83 years 2023
2019
2020
2023
Q1: 0.0 years
Med: 0.51 years
Q3: 2.03 years
Average

In 2023, the repayment capacity of LABORATOIRE P.O DENTAIRE (1.83) 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 70.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 2.1x. Financial charges are adequately covered by operations.

Liquidity ratio (2023) ?
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

70.123

Interest coverage (2023) ?
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

2.108

Liquidity indicators evolution
LABORATOIRE P.O DENTAIRE

Sector positioning

Liquidity ratio
70.12 2023
2019
2020
2023
Q1: 162.69
Med: 252.34
Q3: 416.29
Watch -63 pts over 3 years

In 2023, the liquidity ratio of LABORATOIRE P.O DENTAIRE (70.12) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
2.11x 2023
2019
2020
2023
Q1: 0.0x
Med: 0.81x
Q3: 4.71x
Good -17 pts over 3 years

In 2023, the interest coverage of LABORATOIRE P.O DENTAIRE (2.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-26 days): operations structurally generate cash. Notable WCR improvement over the period (-622%), freeing up cash.

Operating WCR (2023) ?
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

-47 416 €

Customer credit (2023) ?
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

27 j

Supplier credit (2023) ?
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

37 j

Inventory turnover (2023) ?
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

2 j

WCR in days of revenue (2023) ?
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

-26 j

WCR and payment terms evolution
LABORATOIRE P.O DENTAIRE

Positioning of LABORATOIRE P.O DENTAIRE 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 P.O DENTAIRE is estimated at 126 346 € (range 37 516€ - 247 164€). With an EBITDA of 47 001€, 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 2023
57 tx
37k€ 126k€ 247k€
126 346 € Range: 37 516€ - 247 164€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
47 001 € × 2.5x
Estimation 119 352 €
23 457€ - 220 721€
Revenue Multiple 30%
651 146 € × 0.23x
Estimation 147 680 €
68 634€ - 308 996€
Net Income Multiple 20%
36 718 € × 3.0x
Estimation 111 831 €
25 988€ - 220 526€
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 P.O DENTAIRE 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 P.O DENTAIRE

What is the revenue of LABORATOIRE P.O DENTAIRE ?

The revenue of LABORATOIRE P.O DENTAIRE in 2023 is 651 k€.

Is LABORATOIRE P.O DENTAIRE profitable?

Yes, LABORATOIRE P.O DENTAIRE generated a net profit of 37 k€ in 2023.

Where is the headquarters of LABORATOIRE P.O DENTAIRE ?

The headquarters of LABORATOIRE P.O DENTAIRE is located in CABESTANY (66330), in the department Pyrenees-Orientales.

Where to find the tax return of LABORATOIRE P.O DENTAIRE ?

The tax return of LABORATOIRE P.O DENTAIRE 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 P.O DENTAIRE operate?

LABORATOIRE P.O DENTAIRE 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.