LABORATOIRE PROTHESE DENTAIR GENER AQUIT : revenue, balance sheet and financial ratios

LABORATOIRE PROTHESE DENTAIR GENER AQUIT is a French company founded 62 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in PERIGUEUX (24000), this company of category PME shows in 2017 a revenue of 350 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 PROTHESE DENTAIR GENER AQUIT (SIREN 319984274)
Indicator 2017 2016
Revenue 349 663 € 291 371 €
Net income 39 873 € 125 €
EBITDA 44 983 € -951 €
Net margin 11.4% 0.0%

Revenue and income statement

In 2017, LABORATOIRE PROTHESE DENTAIR GENER AQUIT achieves revenue of 350 k€. Vs 2016, growth of +20% (291 k€ -> 350 k€). After deducting consumption (16 k€), gross margin stands at 334 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 45 k€, representing 12.9% of revenue. Positive scissor effect: EBITDA margin improves by +13.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 40 k€, i.e. 11.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

349 663 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

333 742 €

EBITDA (2017) ?
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

44 983 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

44 741 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

39 873 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.9%

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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 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.5% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

76.795%

Financial autonomy (2017) ?
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

30.928%

Cash flow / Revenue (2017) ?
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

11.473%

Repayment capacity (2017) ?
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

1.09

Solvency indicators evolution
LABORATOIRE PROTHESE DENTAIR GENER AQUIT

Sector positioning

Debt ratio
76.8 2017
2016
2017
Q1: 2.68
Med: 19.46
Q3: 60.03
Average +50 pts over 2 years

In 2017, the debt ratio of LABORATOIRE PROTHESE DENT... (76.80) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
30.93% 2017
2016
2017
Q1: 15.62%
Med: 42.06%
Q3: 62.78%
Average +14 pts over 2 years

In 2017, the financial autonomy of LABORATOIRE PROTHESE DENT... (30.9%) 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
1.09 years 2017
2016
2017
Q1: 0.0 years
Med: 0.23 years
Q3: 1.58 years
Average +41 pts over 2 years

In 2017, the repayment capacity of LABORATOIRE PROTHESE DENT... (1.09) 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 241.71. 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 2.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2017) ?
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

241.707

Interest coverage (2017) ?
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

2.848

Liquidity indicators evolution
LABORATOIRE PROTHESE DENTAIR GENER AQUIT

Sector positioning

Liquidity ratio
241.71 2017
2016
2017
Q1: 137.79
Med: 217.81
Q3: 353.95
Good +23 pts over 2 years

In 2017, the liquidity ratio of LABORATOIRE PROTHESE DENT... (241.71) 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
2.85x 2017
2016
2017
Q1: 0.0x
Med: 0.68x
Q3: 4.0x
Good +42 pts over 2 years

In 2017, the interest coverage of LABORATOIRE PROTHESE DENT... (2.9x) 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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 29 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-3 days): operations structurally generate cash.

Operating WCR (2017) ?
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

-2 588 €

Customer credit (2017) ?
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

5 j

Supplier credit (2017) ?
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

12 j

Inventory turnover (2017) ?
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

29 j

WCR in days of revenue (2017) ?
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

-3 j

WCR and payment terms evolution
LABORATOIRE PROTHESE DENTAIR GENER AQUIT

Positioning of LABORATOIRE PROTHESE DENTAIR GENER AQUIT 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 PROTHESE DENTAIR GENER AQUIT is estimated at 105 193 € (range 27 926€ - 203 296€). With an EBITDA of 44 983€, 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 2017
57 tx
27k€ 105k€ 203k€
105 193 € Range: 27 926€ - 203 296€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
44 983 € × 2.5x
Estimation 114 228 €
22 450€ - 211 244€
Revenue Multiple 30%
349 663 € × 0.23x
Estimation 79 304 €
36 856€ - 165 930€
Net Income Multiple 20%
39 873 € × 3.0x
Estimation 121 440 €
28 221€ - 239 475€
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 PROTHESE DENTAIR GENER AQUIT 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 PROTHESE DENTAIR GENER AQUIT

What is the revenue of LABORATOIRE PROTHESE DENTAIR GENER AQUIT ?

The revenue of LABORATOIRE PROTHESE DENTAIR GENER AQUIT in 2017 is 350 k€.

Is LABORATOIRE PROTHESE DENTAIR GENER AQUIT profitable?

Yes, LABORATOIRE PROTHESE DENTAIR GENER AQUIT generated a net profit of 40 k€ in 2017.

Where is the headquarters of LABORATOIRE PROTHESE DENTAIR GENER AQUIT ?

The headquarters of LABORATOIRE PROTHESE DENTAIR GENER AQUIT is located in PERIGUEUX (24000), in the department Dordogne.

Where to find the tax return of LABORATOIRE PROTHESE DENTAIR GENER AQUIT ?

The tax return of LABORATOIRE PROTHESE DENTAIR GENER AQUIT 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 PROTHESE DENTAIR GENER AQUIT operate?

LABORATOIRE PROTHESE DENTAIR GENER AQUIT 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.