LABORATOIRE SCIENCE ET NATURE LSN : revenue, balance sheet and financial ratios

LABORATOIRE SCIENCE ET NATURE LSN is a French company founded 38 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in NUEIL-LES-AUBIERS (79250), this company of category ETI shows in 2021 a revenue of 36.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LABORATOIRE SCIENCE ET NATURE LSN (SIREN 343015798)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 36 431 455 € 39 100 571 € 39 695 979 € 34 222 267 € 30 224 070 € 27 434 681 €
Net income -792 287 € 631 878 € 1 328 070 € 676 841 € 1 017 348 € 713 401 €
EBITDA 136 227 € 1 607 423 € 2 156 091 € 795 621 € 1 703 597 € 1 436 889 €
Net margin -2.2% 1.6% 3.3% 2.0% 3.4% 2.6%

Revenue and income statement

In 2021, LABORATOIRE SCIENCE ET NATURE LSN achieves revenue of 36.4 M€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +5.8%. Slight decline of -7% vs 2020. After deducting consumption (10.9 M€), gross margin stands at 25.5 M€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 136 k€, representing 0.4% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -92%, reducing margin by 3.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -792 k€ (-2.2% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

36 431 455 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

25 531 324 €

EBITDA (2021) ?
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

136 227 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 201 765 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-792 287 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.4%

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 43.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

38.347%

Financial autonomy (2021) ?
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

55.366%

Cash flow / Revenue (2021) ?
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

0.335%

Repayment capacity (2021) ?
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

42.973

Asset age ratio (2021) ?
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

40.3%

Solvency indicators evolution
LABORATOIRE SCIENCE ET NATURE LSN

Sector positioning

Debt ratio
38.35 2021
2019
2020
2021
Q1: 0.0
Med: 23.13
Q3: 88.71
Average -6 pts over 3 years

In 2021, the debt ratio of LABORATOIRE SCIENCE ET NA... (38.35) 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
55.37% 2021
2019
2020
2021
Q1: 15.89%
Med: 38.97%
Q3: 63.24%
Good

In 2021, the financial autonomy of LABORATOIRE SCIENCE ET NA... (55.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
42.97 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.07 years
Q3: 1.73 years
Watch

In 2021, the repayment capacity of LABORATOIRE SCIENCE ET NA... (42.97) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 266.76. 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 27.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

266.757

Interest coverage (2021) ?
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

27.224

Liquidity indicators evolution
LABORATOIRE SCIENCE ET NATURE LSN

Sector positioning

Liquidity ratio
266.76 2021
2019
2020
2021
Q1: 133.11
Med: 224.64
Q3: 387.13
Good -6 pts over 3 years

In 2021, the liquidity ratio of LABORATOIRE SCIENCE ET NA... (266.76) 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
27.22x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.38x
Q3: 4.32x
Excellent +5 pts over 3 years

In 2021, the interest coverage of LABORATOIRE SCIENCE ET NA... (27.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 81 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 96 days of revenue, i.e. 9.8 M€ to permanently finance. Over 2016-2021, WCR increased by +120%, requiring additional financing.

Operating WCR (2021) ?
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

9 751 972 €

Customer credit (2021) ?
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

31 j

Supplier credit (2021) ?
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

32 j

Inventory turnover (2021) ?
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

81 j

WCR in days of revenue (2021) ?
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

96 j

WCR and payment terms evolution
LABORATOIRE SCIENCE ET NATURE LSN

Positioning of LABORATOIRE SCIENCE ET NATURE LSN in its sector

Comparison with sector Fabrication de parfums et de produits pour la toilette

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of LABORATOIRE SCIENCE ET NATURE LSN is estimated at 1 553 885 € (range 995 436€ - 3 536 965€). With an EBITDA of 136 227€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.11x (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 2021
74 tx
995k€ 1553k€ 3536k€
1 553 885 € Range: 995 436€ - 3 536 965€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
136 227 € × 0.6x
Estimation 85 145 €
25 795€ - 196 348€
Revenue Multiple 30%
36 431 455 € × 0.11x
Estimation 4 001 786 €
2 611 506€ - 9 104 662€
How is this estimate calculated?

This estimate is based on the analysis of 74 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 parfums et de produits pour la toilette)

Compare LABORATOIRE SCIENCE ET NATURE LSN with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de parfums et de produits pour la toilette

Frequently asked questions about LABORATOIRE SCIENCE ET NATURE LSN

What is the revenue of LABORATOIRE SCIENCE ET NATURE LSN ?

The revenue of LABORATOIRE SCIENCE ET NATURE LSN in 2021 is 36.4 M€.

Is LABORATOIRE SCIENCE ET NATURE LSN profitable?

LABORATOIRE SCIENCE ET NATURE LSN recorded a net loss in 2021.

Where is the headquarters of LABORATOIRE SCIENCE ET NATURE LSN ?

The headquarters of LABORATOIRE SCIENCE ET NATURE LSN is located in NUEIL-LES-AUBIERS (79250), in the department Deux-Sevres.

Where to find the tax return of LABORATOIRE SCIENCE ET NATURE LSN ?

The tax return of LABORATOIRE SCIENCE ET NATURE LSN 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 SCIENCE ET NATURE LSN operate?

LABORATOIRE SCIENCE ET NATURE LSN operates in the sector Fabrication de parfums et de produits pour la toilette (NAF code 20.42Z). See the 'Sector positioning' section above to compare the company with its competitors.