LIFE TECHNOLOGIES SAS : revenue, balance sheet and financial ratios

LIFE TECHNOLOGIES SAS is a French company founded 51 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in VILLEBON-SUR-YVETTE (91140), this company of category ETI shows in 2024 a revenue of 150.1 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 - LIFE TECHNOLOGIES SAS (SIREN 303696769)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 150 096 715 € 132 124 760 € 164 251 819 € 185 820 872 € 196 015 441 € 119 013 286 € 115 221 207 € 112 060 304 € 105 314 651 €
Net income 5 681 054 € 3 622 615 € 4 732 446 € 3 282 066 € 3 870 408 € 2 188 290 € 2 412 740 € 2 765 932 € 1 617 497 €
EBITDA 8 389 997 € 26 817 € 1 784 282 € 1 936 354 € 5 044 158 € 2 172 732 € 1 311 994 € -695 842 € -834 141 €
Net margin 3.8% 2.7% 2.9% 1.8% 2.0% 1.8% 2.1% 2.5% 1.5%

Revenue and income statement

In 2024, LIFE TECHNOLOGIES SAS achieves revenue of 150.1 M€. Revenue is growing positively over 9 years (CAGR: +4.5%). Vs 2023, growth of +14% (132.1 M€ -> 150.1 M€). After deducting consumption (105.1 M€), gross margin stands at 45.0 M€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8.4 M€, representing 5.6% of revenue. Positive scissor effect: EBITDA margin improves by +5.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5.7 M€, i.e. 3.8% 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

150 096 715 €

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

44 970 348 €

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

8 389 997 €

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

7 769 875 €

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

5 681 054 €

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

5.6%

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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 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 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 4.1% 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

61.886%

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

4.135%

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

21.6%

Solvency indicators evolution
LIFE TECHNOLOGIES SAS

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 LIFE TECHNOLOGIES SAS (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
61.89% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Excellent

In 2024, the financial autonomy of LIFE TECHNOLOGIES SAS (61.9%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

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 LIFE TECHNOLOGIES SAS (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 271.72. 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 0.6x. 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

271.717

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

0.551

Liquidity indicators evolution
LIFE TECHNOLOGIES SAS

Sector positioning

Liquidity ratio
271.72 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Good +12 pts over 3 years

In 2024, the liquidity ratio of LIFE TECHNOLOGIES SAS (271.72) 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
0.55x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Good

In 2024, the interest coverage of LIFE TECHNOLOGIES SAS (0.6x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. The company must finance 29 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 107 days of revenue, i.e. 44.7 M€ to permanently finance. Over 2016-2024, WCR increased by +118%, 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

44 707 808 €

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

56 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

27 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

4 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

107 j

WCR and payment terms evolution
LIFE TECHNOLOGIES SAS

Positioning of LIFE TECHNOLOGIES SAS 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 LIFE TECHNOLOGIES SAS is estimated at 13 476 239 € (range 6 951 601€ - 43 204 167€). With an EBITDA of 8 389 997€, 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
6951k€ 13476k€ 43204k€
13 476 239 € Range: 6 951 601€ - 43 204 167€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
8 389 997 € × 0.7x
Estimation 5 905 594 €
2 791 785€ - 21 494 208€
Revenue Multiple 30%
150 096 715 € × 0.21x
Estimation 31 966 758 €
17 334 815€ - 96 827 835€
Net Income Multiple 20%
5 681 054 € × 0.8x
Estimation 4 667 075 €
1 776 322€ - 17 043 565€

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 LIFE TECHNOLOGIES SAS 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 LIFE TECHNOLOGIES SAS

What is the revenue of LIFE TECHNOLOGIES SAS ?

The revenue of LIFE TECHNOLOGIES SAS in 2024 is 150.1 M€.

Is LIFE TECHNOLOGIES SAS profitable?

Yes, LIFE TECHNOLOGIES SAS generated a net profit of 5.7 M€ in 2024.

Where is the headquarters of LIFE TECHNOLOGIES SAS ?

The headquarters of LIFE TECHNOLOGIES SAS is located in VILLEBON-SUR-YVETTE (91140), in the department Essonne.

Where to find the tax return of LIFE TECHNOLOGIES SAS ?

The tax return of LIFE TECHNOLOGIES SAS 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 LIFE TECHNOLOGIES SAS operate?

LIFE TECHNOLOGIES SAS 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.