LABORATOIRE TOURNAUD ET FILS : revenue, balance sheet and financial ratios

LABORATOIRE TOURNAUD ET FILS is a French company founded 15 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in ARCACHON (33120), this company of category PME shows in 2020 a revenue of 817 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 TOURNAUD ET FILS (SIREN 529200727)
Indicator 2025 2024 2023 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C N/C N/C 817 027 € 937 230 € 858 222 € 861 488 €
Net income 207 948 € 169 004 € 65 000 € 104 083 € 101 893 € 96 638 € 78 997 € 526 € 1 182 € 290 €
EBITDA N/C N/C N/C N/C N/C N/C 105 828 € 2 046 € -2 368 € -16 099 €
Net margin N/C N/C N/C N/C N/C N/C 9.7% 0.1% 0.1% 0.0%

Revenue and income statement

In 2025, LABORATOIRE TOURNAUD ET FILS generates positive net income of 208 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 290 € -> 208 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

207 948 €

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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 12%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.787%

Financial autonomy (2025) ?
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

74.582%

Asset age ratio (2025) ?
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

28.1%

Solvency indicators evolution
LABORATOIRE TOURNAUD ET FILS

Sector positioning

Debt ratio
11.79 2025
2023
2024
2025
Q1: 5.49
Med: 17.07
Q3: 41.92
Good -36 pts over 3 years

In 2025, the debt ratio of LABORATOIRE TOURNAUD ET FILS (11.79) 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
74.58% 2025
2023
2024
2025
Q1: 36.67%
Med: 56.53%
Q3: 69.09%
Excellent +54 pts over 3 years

In 2025, the financial autonomy of LABORATOIRE TOURNAUD ET FILS (74.6%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 427.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

427.516

Liquidity indicators evolution
LABORATOIRE TOURNAUD ET FILS

Sector positioning

Liquidity ratio
427.52 2025
2023
2024
2025
Q1: 181.98
Med: 251.18
Q3: 365.98
Excellent +41 pts over 3 years

In 2025, the liquidity ratio of LABORATOIRE TOURNAUD ET FILS (427.52) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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 (2025) ?
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

0 j

Inventory turnover (2025) ?
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

0 j

WCR and payment terms evolution
LABORATOIRE TOURNAUD ET FILS

Positioning of LABORATOIRE TOURNAUD ET FILS 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 TOURNAUD ET FILS is estimated at 633 343 € (range 147 180€ - 1 248 924€). 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 2025
57 tx
147k€ 633k€ 1248k€
633 343 € Range: 147 180€ - 1 248 924€
NAF 5 all-time

Valuation method used

Net Income Multiple
207 948 € × 3.0x = 633 343 €
Range: 147 181€ - 1 248 924€

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 TOURNAUD ET FILS 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 TOURNAUD ET FILS

What is the revenue of LABORATOIRE TOURNAUD ET FILS ?

The revenue of LABORATOIRE TOURNAUD ET FILS in 2020 is 817 k€.

Is LABORATOIRE TOURNAUD ET FILS profitable?

Yes, LABORATOIRE TOURNAUD ET FILS generated a net profit of 208 k€ in 2025.

Where is the headquarters of LABORATOIRE TOURNAUD ET FILS ?

The headquarters of LABORATOIRE TOURNAUD ET FILS is located in ARCACHON (33120), in the department Gironde.

Where to find the tax return of LABORATOIRE TOURNAUD ET FILS ?

The tax return of LABORATOIRE TOURNAUD ET FILS 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 TOURNAUD ET FILS operate?

LABORATOIRE TOURNAUD ET FILS 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.