LABORATOIRES LAPHAL : revenue, balance sheet and financial ratios

LABORATOIRES LAPHAL is a French company founded 42 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in ALLAUCH (13190), this company of category ETI shows in 2024 a revenue of 731 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - LABORATOIRES LAPHAL (SIREN 330034273)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 730 800 € 722 800 € 510 000 € 487 446 € 543 117 € 661 673 € 786 557 € 714 882 € 549 893 €
Net income -159 998 € -157 564 € -360 300 € -241 763 € -270 717 € -240 370 € 1 765 432 € 120 475 € 414 051 €
EBITDA -2 476 € 41 070 € -242 359 € -171 106 € -151 654 € -71 287 € -105 233 € 34 937 € 30 489 €
Net margin -21.9% -21.8% -70.6% -49.6% -49.8% -36.3% 224.5% 16.9% 75.3%

Revenue and income statement

In 2024, LABORATOIRES LAPHAL achieves revenue of 731 k€. Revenue is growing positively over 9 years (CAGR: +3.6%). Vs 2023: +1%. After deducting consumption (0 €), gross margin stands at 731 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -0.3% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -106%, reducing margin by 6.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -160 k€ (-21.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

730 800 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

730 800 €

EBITDA (2024) ?
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

-2 476 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 891 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-159 998 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.3%

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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 673%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

673.105%

Financial autonomy (2024) ?
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

12.787%

Cash flow / Revenue (2024) ?
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

-21.611%

Repayment capacity (2024) ?
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

-58.353

Asset age ratio (2024) ?
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

100.0%

Solvency indicators evolution
LABORATOIRES LAPHAL

Sector positioning

Debt ratio
673.11 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 43.96
Watch

In 2024, the debt ratio of LABORATOIRES LAPHAL (673.11) 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
12.79% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Average

In 2024, the financial autonomy of LABORATOIRES LAPHAL (12.8%) 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
-58.35 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Excellent

In 2024, the repayment capacity of LABORATOIRES LAPHAL (-58.35) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 422.81. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

422.809

Interest coverage (2024) ?
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

-6778.069

Liquidity indicators evolution
LABORATOIRES LAPHAL

Sector positioning

Liquidity ratio
422.81 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Excellent

In 2024, the liquidity ratio of LABORATOIRES LAPHAL (422.81) 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.

Interest coverage
-6778.07x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Watch

In 2024, the interest coverage of LABORATOIRES LAPHAL (-6778.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 55 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 12 days of gap between collections and payments. Overall, WCR represents 277 days of revenue, i.e. 562 k€ to permanently finance. Notable WCR improvement over the period (-75%), freeing up cash.

Operating WCR (2024) ?
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

561 744 €

Customer credit (2024) ?
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

55 j

Supplier credit (2024) ?
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

43 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
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

277 j

WCR and payment terms evolution
LABORATOIRES LAPHAL

Positioning of LABORATOIRES LAPHAL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of LABORATOIRES LAPHAL is estimated at 155 641 € (range 84 400€ - 471 441€). The price/revenue ratio is 0.21x (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.

Estimated enterprise value 2024
124 transactions
84k€ 155k€ 471k€
155 641 € Range: 84 400€ - 471 441€
NAF 5 all-time

Valuation method used

Revenue Multiple
730 800 € × 0.21x = 155 642 €
Range: 84 401€ - 471 441€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 (Commerce de gros (commerce interentreprises) de produits pharmaceutiques)

Compare LABORATOIRES LAPHAL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about LABORATOIRES LAPHAL

What is the revenue of LABORATOIRES LAPHAL ?

The revenue of LABORATOIRES LAPHAL in 2024 is 731 k€.

Is LABORATOIRES LAPHAL profitable?

LABORATOIRES LAPHAL recorded a net loss in 2024.

Where is the headquarters of LABORATOIRES LAPHAL ?

The headquarters of LABORATOIRES LAPHAL is located in ALLAUCH (13190), in the department Bouches-du-Rhone.

Where to find the tax return of LABORATOIRES LAPHAL ?

The tax return of LABORATOIRES LAPHAL 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 LAPHAL operate?

LABORATOIRES LAPHAL operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.