LABORATOIRES DR.N.G. PAYOT : revenue, balance sheet and financial ratios

LABORATOIRES DR.N.G. PAYOT is a French company founded 126 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in NEUILLY-SUR-SEINE (92200), this company of category PME shows in 2023 a revenue of 43.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - LABORATOIRES DR.N.G. PAYOT (SIREN 552128944)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 43 630 430 € 35 873 570 € 27 284 307 € 30 154 268 € 28 703 095 € 28 043 660 € 26 964 424 €
Net income 1 401 769 € 2 128 588 € 965 484 € 2 623 807 € 2 583 986 € 2 378 892 € 1 923 409 €
EBITDA 4 156 554 € 3 907 371 € 2 140 517 € 3 261 991 € 3 014 221 € 3 093 947 € 2 426 947 €
Net margin 3.2% 5.9% 3.5% 8.7% 9.0% 8.5% 7.1%

Revenue and income statement

In 2023, LABORATOIRES DR.N.G. PAYOT achieves revenue of 43.6 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Vs 2021, growth of +22% (35.9 M€ -> 43.6 M€). After deducting consumption (19.9 M€), gross margin stands at 23.7 M€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.2 M€, representing 9.5% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.4 M€, i.e. 3.2% 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

43 630 430 €

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

23 716 138 €

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

4 156 554 €

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

2 890 792 €

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

1 401 769 €

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

9.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.8% 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

9.531%

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

30.956%

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

6.779%

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

0.293

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

28.0%

Solvency indicators evolution
LABORATOIRES DR.N.G. PAYOT

Sector positioning

Debt ratio
9.53 2023
2020
2021
2023
Q1: 0.01
Med: 22.32
Q3: 80.72
Good -32 pts over 3 years

In 2023, the debt ratio of LABORATOIRES DR.N.G. PAYOT (9.53) 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
30.96% 2023
2020
2021
2023
Q1: 9.74%
Med: 36.27%
Q3: 61.12%
Average +8 pts over 3 years

In 2023, the financial autonomy of LABORATOIRES DR.N.G. PAYOT (31.0%) 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
0.29 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.04 years
Q3: 2.23 years
Average -22 pts over 3 years

In 2023, the repayment capacity of LABORATOIRES DR.N.G. PAYOT (0.29) 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 121.85. 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 24.0x. Operating income very largely covers interest expenses: high safety margin.

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

121.853

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

23.957

Liquidity indicators evolution
LABORATOIRES DR.N.G. PAYOT

Sector positioning

Liquidity ratio
121.85 2023
2020
2021
2023
Q1: 132.01
Med: 218.38
Q3: 395.32
Watch -10 pts over 3 years

In 2023, the liquidity ratio of LABORATOIRES DR.N.G. PAYOT (121.85) 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
23.96x 2023
2020
2021
2023
Q1: -0.0x
Med: 0.56x
Q3: 5.76x
Excellent

In 2023, the interest coverage of LABORATOIRES DR.N.G. PAYOT (24.0x) 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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 66 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 70 days of revenue, i.e. 8.5 M€ to permanently finance.

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

8 497 026 €

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

45 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

70 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

66 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

70 j

WCR and payment terms evolution
LABORATOIRES DR.N.G. PAYOT

Positioning of LABORATOIRES DR.N.G. PAYOT 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 LABORATOIRES DR.N.G. PAYOT is estimated at 2 887 553 € (range 1 399 668€ - 7 454 362€). With an EBITDA of 4 156 554€, 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 2023
74 tx
1399k€ 2887k€ 7454k€
2 887 553 € Range: 1 399 668€ - 7 454 362€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 156 554 € × 0.6x
Estimation 2 597 953 €
787 061€ - 5 990 961€
Revenue Multiple 30%
43 630 430 € × 0.11x
Estimation 4 792 552 €
3 127 548€ - 10 903 773€
Net Income Multiple 20%
1 401 769 € × 0.5x
Estimation 754 056 €
339 370€ - 5 938 750€
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 LABORATOIRES DR.N.G. PAYOT 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 LABORATOIRES DR.N.G. PAYOT

What is the revenue of LABORATOIRES DR.N.G. PAYOT ?

The revenue of LABORATOIRES DR.N.G. PAYOT in 2023 is 43.6 M€.

Is LABORATOIRES DR.N.G. PAYOT profitable?

Yes, LABORATOIRES DR.N.G. PAYOT generated a net profit of 1.4 M€ in 2023.

Where is the headquarters of LABORATOIRES DR.N.G. PAYOT ?

The headquarters of LABORATOIRES DR.N.G. PAYOT is located in NEUILLY-SUR-SEINE (92200), in the department Hauts-de-Seine.

Where to find the tax return of LABORATOIRES DR.N.G. PAYOT ?

The tax return of LABORATOIRES DR.N.G. PAYOT 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 LABORATOIRES DR.N.G. PAYOT operate?

LABORATOIRES DR.N.G. PAYOT 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.