LES LABORATOIRES BROTHIER : revenue, balance sheet and financial ratios

LES LABORATOIRES BROTHIER is a French company founded 46 years ago, specialized in the sector Fabrication de préparations pharmaceutiques. Based in NANTERRE (92000), this company of category ETI shows in 2024 a revenue of 51.8 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 - LES LABORATOIRES BROTHIER (SIREN 572156305)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 51 820 935 € 51 486 678 € 49 502 482 € 45 731 439 € 41 725 151 € 42 236 443 € 40 185 511 € 38 162 674 € 35 151 859 €
Net income 13 046 835 € 10 224 276 € 11 897 445 € 10 040 555 € 7 737 928 € 6 688 150 € 6 246 806 € 5 740 895 € 5 206 383 €
EBITDA 18 711 992 € 19 527 403 € 19 782 642 € 19 437 204 € 15 259 739 € 14 590 095 € 13 133 480 € 13 155 513 € 10 566 184 €
Net margin 25.2% 19.9% 24.0% 22.0% 18.5% 15.8% 15.5% 15.0% 14.8%

Revenue and income statement

In 2024, LES LABORATOIRES BROTHIER achieves revenue of 51.8 M€. Revenue is growing positively over 9 years (CAGR: +5.0%). Vs 2023: +1%. After deducting consumption (3.7 M€), gross margin stands at 48.2 M€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18.7 M€, representing 36.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13.0 M€, i.e. 25.2% 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

51 820 935 €

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

48 156 460 €

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

18 711 992 €

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

15 183 185 €

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

13 046 835 €

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

36.0%

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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 14%. 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 67%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 25.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

14.21%

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

66.528%

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

25.174%

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

0.565

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

37.9%

Solvency indicators evolution
LES LABORATOIRES BROTHIER

Sector positioning

Debt ratio
14.21 2024
2022
2023
2024
Q1: 0.0
Med: 5.92
Q3: 43.75
Average +6 pts over 3 years

In 2024, the debt ratio of LES LABORATOIRES BROTHIER (14.21) 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
66.53% 2024
2022
2023
2024
Q1: 28.05%
Med: 51.52%
Q3: 72.2%
Good

In 2024, the financial autonomy of LES LABORATOIRES BROTHIER (66.5%) 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
0.56 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.74 years
Average +6 pts over 3 years

In 2024, the repayment capacity of LES LABORATOIRES BROTHIER (0.56) 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 640.73. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

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

640.727

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

0.937

Liquidity indicators evolution
LES LABORATOIRES BROTHIER

Sector positioning

Liquidity ratio
640.73 2024
2022
2023
2024
Q1: 120.09
Med: 209.86
Q3: 363.93
Excellent

In 2024, the liquidity ratio of LES LABORATOIRES BROTHIER (640.73) 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
0.94x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.78x
Q3: 10.15x
Average +5 pts over 3 years

In 2024, the interest coverage of LES LABORATOIRES BROTHIER (0.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The company must finance 19 days of gap between collections and payments. Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 65 days of revenue, i.e. 9.4 M€ to permanently finance.

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

9 414 827 €

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

71 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

52 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

65 j

WCR and payment terms evolution
LES LABORATOIRES BROTHIER

Positioning of LES LABORATOIRES BROTHIER in its sector

Comparison with sector Fabrication de préparations pharmaceutiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (27 transactions). This range of 2 603 094€ to 8 000 896€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2603k€ 5877k€ 8000k€
5 877 031 € Range: 2 603 094€ - 8 000 896€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 27 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 préparations pharmaceutiques)

Compare LES LABORATOIRES BROTHIER with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de préparations pharmaceutiques

Frequently asked questions about LES LABORATOIRES BROTHIER

What is the revenue of LES LABORATOIRES BROTHIER ?

The revenue of LES LABORATOIRES BROTHIER in 2024 is 51.8 M€.

Is LES LABORATOIRES BROTHIER profitable?

Yes, LES LABORATOIRES BROTHIER generated a net profit of 13.0 M€ in 2024.

Where is the headquarters of LES LABORATOIRES BROTHIER ?

The headquarters of LES LABORATOIRES BROTHIER is located in NANTERRE (92000), in the department Hauts-de-Seine.

Where to find the tax return of LES LABORATOIRES BROTHIER ?

The tax return of LES LABORATOIRES BROTHIER 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 LES LABORATOIRES BROTHIER operate?

LES LABORATOIRES BROTHIER operates in the sector Fabrication de préparations pharmaceutiques (NAF code 21.20Z). See the 'Sector positioning' section above to compare the company with its competitors.