LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE : revenue, balance sheet and financial ratios

LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE is a French company founded 36 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in METZ (57000), this company of category PME shows in 2025 a revenue of 116.8 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 - LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE (SIREN 378096127)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 116 767 518 € 100 835 758 € 114 808 935 € 189 816 363 € 193 688 881 € 84 256 190 € 71 223 047 € 67 068 975 € 58 142 949 € 52 822 894 €
Net income 1 244 051 € 751 498 € 837 465 € 2 035 461 € 2 153 615 € 286 043 € 477 486 € 454 104 € 324 881 € 236 930 €
EBITDA 3 071 834 € 2 490 568 € 3 153 791 € 6 032 242 € 6 175 944 € 1 833 763 € 1 419 461 € 1 040 970 € 706 976 € 534 087 €
Net margin 1.1% 0.7% 0.7% 1.1% 1.1% 0.3% 0.7% 0.7% 0.6% 0.4%

Revenue and income statement

In 2025, LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE achieves revenue of 116.8 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +9.2%. Vs 2024, growth of +16% (100.8 M€ -> 116.8 M€). After deducting consumption (101.5 M€), gross margin stands at 15.3 M€, i.e. a rate of 13%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.1 M€, representing 2.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.2 M€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

116 767 518 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

15 305 712 €

EBITDA (2025) ?
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

3 071 834 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 853 077 €

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

1 244 051 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.6%

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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 1%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

1.137%

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

30.731%

Cash flow / Revenue (2025) ?
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

1.074%

Repayment capacity (2025) ?
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

0.075

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

35.6%

Solvency indicators evolution
LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE

Sector positioning

Debt ratio
1.14 2025
2023
2024
2025
Q1: 0.0
Med: 3.67
Q3: 28.55
Good

In 2025, the debt ratio of LBI COOPERATIVE SOCIETE A... (1.14) 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
30.73% 2025
2023
2024
2025
Q1: 26.28%
Med: 43.48%
Q3: 62.04%
Average -14 pts over 3 years

In 2025, the financial autonomy of LBI COOPERATIVE SOCIETE A... (30.7%) 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
0.07 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 0.67 years
Average

In 2025, the repayment capacity of LBI COOPERATIVE SOCIETE A... (0.07) 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 148.48. 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 71.0x. Operating income very largely covers interest expenses: high safety margin.

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

148.479

Interest coverage (2025) ?
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

70.968

Liquidity indicators evolution
LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE

Sector positioning

Liquidity ratio
148.48 2025
2023
2024
2025
Q1: 147.44
Med: 215.05
Q3: 310.05
Average -8 pts over 3 years

In 2025, the liquidity ratio of LBI COOPERATIVE SOCIETE A... (148.48) 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
70.97x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.36x
Q3: 5.44x
Excellent

In 2025, the interest coverage of LBI COOPERATIVE SOCIETE A... (71.0x) 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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Overall, WCR represents 38 days of revenue, i.e. 12.2 M€ to permanently finance. Over 2016-2025, WCR increased by +98%, requiring additional financing.

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

12 203 373 €

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

35 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

40 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 in days of revenue (2025) ?
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

38 j

WCR and payment terms evolution
LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE

Positioning of LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE 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 LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE is estimated at 8 746 058 € (range 4 634 553€ - 27 279 412€). With an EBITDA of 3 071 834€, 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 2025
124 transactions
4634k€ 8746k€ 27279k€
8 746 058 € Range: 4 634 553€ - 27 279 412€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 071 834 € × 0.7x
Estimation 2 162 218 €
1 022 158€ - 7 869 686€
Revenue Multiple 30%
116 767 518 € × 0.21x
Estimation 24 868 492 €
13 485 594€ - 75 327 072€
Net Income Multiple 20%
1 244 051 € × 0.8x
Estimation 1 022 007 €
388 983€ - 3 732 241€

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 LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE 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 LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE

What is the revenue of LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE ?

The revenue of LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE in 2025 is 116.8 M€.

Is LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE profitable?

Yes, LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE generated a net profit of 1.2 M€ in 2025.

Where is the headquarters of LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE ?

The headquarters of LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE is located in METZ (57000), in the department Moselle.

Where to find the tax return of LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE ?

The tax return of LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE 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 LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE operate?

LBI COOPERATIVE SOCIETE ANONYME COOPERATIVE A CAPITAL VARIABLE 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.