LABORATOIRES PRED : revenue, balance sheet and financial ratios

LABORATOIRES PRED is a French company founded 31 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in ARCUEIL (94110), this company of category PME shows in 2024 a revenue of 16.2 M€. 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 PRED (SIREN 398142885)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 16 225 625 € 16 973 349 € 16 056 073 € 15 519 889 € 11 555 802 € 12 963 053 € 12 205 840 € 12 188 473 € 11 843 848 €
Net income 608 091 € 643 288 € 531 739 € 579 489 € -323 440 € 118 979 € 127 708 € 285 204 € 205 946 €
EBITDA 1 055 175 € 1 062 490 € 756 244 € 1 016 899 € -288 295 € 534 881 € 361 387 € 613 390 € 341 947 €
Net margin 3.7% 3.8% 3.3% 3.7% -2.8% 0.9% 1.0% 2.3% 1.7%

Revenue and income statement

In 2024, LABORATOIRES PRED achieves revenue of 16.2 M€. Revenue is growing positively over 9 years (CAGR: +4.0%). Slight decline of -4% vs 2023. After deducting consumption (7.6 M€), gross margin stands at 8.6 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.1 M€, representing 6.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 608 k€, i.e. 3.7% of revenue. This profit can be retained or distributed to shareholders.

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

16 225 625 €

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

8 618 692 €

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

1 055 175 €

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

929 431 €

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

608 091 €

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

6.5%

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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 0%. 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 37%. The balance between equity and debt is satisfactory. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.0%

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

36.845%

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

3.971%

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

0.0

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

7.4%

Solvency indicators evolution
LABORATOIRES PRED

Sector positioning

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

In 2024, the debt ratio of LABORATOIRES PRED (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
36.84% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Average

In 2024, the financial autonomy of LABORATOIRES PRED (36.8%) 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
0.0 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 PRED (0.00) 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 159.32. 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 3.7x. Financial charges are adequately covered by operations.

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

159.323

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

3.718

Liquidity indicators evolution
LABORATOIRES PRED

Sector positioning

Liquidity ratio
159.32 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Average

In 2024, the liquidity ratio of LABORATOIRES PRED (159.32) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
3.72x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Good -11 pts over 3 years

In 2024, the interest coverage of LABORATOIRES PRED (3.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 66 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 2.9 M€ to permanently finance. Over 2016-2024, WCR increased by +98%, requiring additional financing.

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

2 906 009 €

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

46 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

66 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

43 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

64 j

WCR and payment terms evolution
LABORATOIRES PRED

Positioning of LABORATOIRES PRED 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 PRED is estimated at 1 507 965 € (range 775 756€ - 4 856 641€). With an EBITDA of 1 055 175€, the sector multiple of 0.7x is applied. 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
775k€ 1507k€ 4856k€
1 507 965 € Range: 775 756€ - 4 856 641€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
1 055 175 € × 0.7x
Estimation 742 722 €
351 111€ - 2 703 237€
Revenue Multiple 30%
16 225 625 € × 0.21x
Estimation 3 455 643 €
1 873 913€ - 10 467 199€
Net Income Multiple 20%
608 091 € × 0.8x
Estimation 499 556 €
190 135€ - 1 824 316€

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 PRED 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 PRED

What is the revenue of LABORATOIRES PRED ?

The revenue of LABORATOIRES PRED in 2024 is 16.2 M€.

Is LABORATOIRES PRED profitable?

Yes, LABORATOIRES PRED generated a net profit of 608 k€ in 2024.

Where is the headquarters of LABORATOIRES PRED ?

The headquarters of LABORATOIRES PRED is located in ARCUEIL (94110), in the department Val-de-Marne.

Where to find the tax return of LABORATOIRES PRED ?

The tax return of LABORATOIRES PRED 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 PRED operate?

LABORATOIRES PRED 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.