LABORATOIRES PHYT'S PRODUCTIONS : revenue, balance sheet and financial ratios

LABORATOIRES PHYT'S PRODUCTIONS is a French company founded 19 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in CAILLAC (46140), this company of category PME shows in 2022 a revenue of 8.6 M€. 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 - LABORATOIRES PHYT'S PRODUCTIONS (SIREN 493447395)
Indicator 2022 2020 2018 2017 2016
Revenue 8 620 337 € 8 605 252 € 7 791 825 € 7 365 008 € 5 770 103 €
Net income 6 959 € 345 069 € 464 564 € 621 435 € 334 986 €
EBITDA 138 223 € 808 606 € 764 380 € 1 131 522 € 651 355 €
Net margin 0.1% 4.0% 6.0% 8.4% 5.8%

Revenue and income statement

In 2022, LABORATOIRES PHYT'S PRODUCTIONS achieves revenue of 8.6 M€. Over the period 2016-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +6.9%. Vs 2020: +0%. After deducting consumption (4.6 M€), gross margin stands at 4.0 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 138 k€, representing 1.6% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -83%, reducing margin by 7.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 620 337 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 037 918 €

EBITDA (2022) ?
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

138 223 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-130 139 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

6 959 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.6%

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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 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 7.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

55.337%

Financial autonomy (2022) ?
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

47.509%

Cash flow / Revenue (2022) ?
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

2.962%

Repayment capacity (2022) ?
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

7.725

Asset age ratio (2022) ?
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

31.4%

Solvency indicators evolution
LABORATOIRES PHYT'S PRODUCTIONS

Sector positioning

Debt ratio
55.34 2022
2018
2020
2022
Q1: 0.0
Med: 18.24
Q3: 85.68
Average -11 pts over 3 years

In 2022, the debt ratio of LABORATOIRES PHYT'S PRODU... (55.34) 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
47.51% 2022
2018
2020
2022
Q1: 13.42%
Med: 37.26%
Q3: 63.46%
Good +10 pts over 3 years

In 2022, the financial autonomy of LABORATOIRES PHYT'S PRODU... (47.5%) 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
7.72 years 2022
2018
2020
2022
Q1: -0.04 years
Med: 0.01 years
Q3: 1.93 years
Watch

In 2022, the repayment capacity of LABORATOIRES PHYT'S PRODU... (7.72) 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 286.49. 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 9.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

286.492

Interest coverage (2022) ?
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

9.339

Liquidity indicators evolution
LABORATOIRES PHYT'S PRODUCTIONS

Sector positioning

Liquidity ratio
286.49 2022
2018
2020
2022
Q1: 131.85
Med: 218.76
Q3: 395.21
Good -15 pts over 3 years

In 2022, the liquidity ratio of LABORATOIRES PHYT'S PRODU... (286.49) 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
9.34x 2022
2018
2020
2022
Q1: 0.0x
Med: 0.16x
Q3: 5.09x
Excellent +25 pts over 3 years

In 2022, the interest coverage of LABORATOIRES PHYT'S PRODU... (9.3x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Inventory turnover is 159 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 195 days of revenue, i.e. 4.7 M€ to permanently finance. Over 2016-2022, WCR increased by +47%, requiring additional financing.

Operating WCR (2022) ?
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

4 664 551 €

Customer credit (2022) ?
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

46 j

Supplier credit (2022) ?
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

62 j

Inventory turnover (2022) ?
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

159 j

WCR in days of revenue (2022) ?
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

195 j

WCR and payment terms evolution
LABORATOIRES PHYT'S PRODUCTIONS

Positioning of LABORATOIRES PHYT'S PRODUCTIONS 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 PHYT'S PRODUCTIONS is estimated at 328 013 € (range 198 802€ - 751 806€). With an EBITDA of 138 223€, 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 2022
74 tx
198k€ 328k€ 751k€
328 013 € Range: 198 802€ - 751 806€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
138 223 € × 0.6x
Estimation 86 393 €
26 173€ - 199 225€
Revenue Multiple 30%
8 620 337 € × 0.11x
Estimation 946 894 €
617 929€ - 2 154 327€
Net Income Multiple 20%
6 959 € × 0.5x
Estimation 3 743 €
1 685€ - 29 483€
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 PHYT'S PRODUCTIONS 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 PHYT'S PRODUCTIONS

What is the revenue of LABORATOIRES PHYT'S PRODUCTIONS ?

The revenue of LABORATOIRES PHYT'S PRODUCTIONS in 2022 is 8.6 M€.

Is LABORATOIRES PHYT'S PRODUCTIONS profitable?

Yes, LABORATOIRES PHYT'S PRODUCTIONS generated a net profit of 7 k€ in 2022.

Where is the headquarters of LABORATOIRES PHYT'S PRODUCTIONS ?

The headquarters of LABORATOIRES PHYT'S PRODUCTIONS is located in CAILLAC (46140), in the department Lot.

Where to find the tax return of LABORATOIRES PHYT'S PRODUCTIONS ?

The tax return of LABORATOIRES PHYT'S PRODUCTIONS 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 PHYT'S PRODUCTIONS operate?

LABORATOIRES PHYT'S PRODUCTIONS 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.