SARL LABORATOIRE APF DENTAIRE : revenue, balance sheet and financial ratios

SARL LABORATOIRE APF DENTAIRE is a French company founded 18 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in MARSEILLE (13005), this company of category PME shows in 2017 a revenue of 131 k€. 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 - SARL LABORATOIRE APF DENTAIRE (SIREN 498322908)
Indicator 2017 2016
Revenue 131 284 € 135 238 €
Net income -3 643 € -19 137 €
EBITDA -999 € -6 599 €
Net margin -2.8% -14.2%

Revenue and income statement

In 2017, SARL LABORATOIRE APF DENTAIRE achieves revenue of 131 k€. Slight decline of -3% vs 2016. After deducting consumption (9 k€), gross margin stands at 122 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -999 €, representing -0.8% of revenue. Positive scissor effect: EBITDA margin improves by +4.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4 k€ (-2.8% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

131 284 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

122 196 €

EBITDA (2017) ?
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

-999 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 631 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-3 643 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.8%

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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 106%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

105.882%

Financial autonomy (2017) ?
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

26.292%

Cash flow / Revenue (2017) ?
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

-2.045%

Repayment capacity (2017) ?
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

-7.722

Asset age ratio (2017) ?
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

13.2%

Solvency indicators evolution
SARL LABORATOIRE APF DENTAIRE

Sector positioning

Debt ratio
105.88 2017
2016
2017
Q1: 2.68
Med: 19.46
Q3: 60.03
Average +7 pts over 2 years

In 2017, the debt ratio of SARL LABORATOIRE APF DENT... (105.88) 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
26.29% 2017
2016
2017
Q1: 15.62%
Med: 42.06%
Q3: 62.78%
Average -6 pts over 2 years

In 2017, the financial autonomy of SARL LABORATOIRE APF DENT... (26.3%) 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
-7.72 years 2017
2016
2017
Q1: 0.0 years
Med: 0.23 years
Q3: 1.58 years
Excellent

In 2017, the repayment capacity of SARL LABORATOIRE APF DENT... (-7.72) 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 183.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

183.27

Interest coverage (2017) ?
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

0.0

Liquidity indicators evolution
SARL LABORATOIRE APF DENTAIRE

Sector positioning

Liquidity ratio
183.27 2017
2016
2017
Q1: 137.79
Med: 217.81
Q3: 353.95
Average

In 2017, the liquidity ratio of SARL LABORATOIRE APF DENT... (183.27) 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
0.0x 2017
2016
2017
Q1: 0.0x
Med: 0.68x
Q3: 4.0x
Average

In 2017, the interest coverage of SARL LABORATOIRE APF DENT... (0.0x) 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: 164 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The gap of 136 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 142 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 137 days of revenue, i.e. 50 k€ to permanently finance.

Operating WCR (2017) ?
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

49 871 €

Customer credit (2017) ?
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

164 j

Supplier credit (2017) ?
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

28 j

Inventory turnover (2017) ?
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

142 j

WCR in days of revenue (2017) ?
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

137 j

WCR and payment terms evolution
SARL LABORATOIRE APF DENTAIRE

Positioning of SARL LABORATOIRE APF DENTAIRE in its sector

Comparison with sector Fabrication de matériel médico-chirurgical et dentaire

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of SARL LABORATOIRE APF DENTAIRE is estimated at 29 775 € (range 13 838€ - 62 299€). The price/revenue ratio is 0.23x (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 2017
57 tx
13k€ 29k€ 62k€
29 775 € Range: 13 838€ - 62 299€
NAF 5 all-time

Valuation method used

Revenue Multiple
131 284 € × 0.23x = 29 775 €
Range: 13 838€ - 62 300€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 57 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 matériel médico-chirurgical et dentaire)

Compare SARL LABORATOIRE APF DENTAIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de matériel médico-chirurgical et dentaire

Frequently asked questions about SARL LABORATOIRE APF DENTAIRE

What is the revenue of SARL LABORATOIRE APF DENTAIRE ?

The revenue of SARL LABORATOIRE APF DENTAIRE in 2017 is 131 k€.

Is SARL LABORATOIRE APF DENTAIRE profitable?

SARL LABORATOIRE APF DENTAIRE recorded a net loss in 2017.

Where is the headquarters of SARL LABORATOIRE APF DENTAIRE ?

The headquarters of SARL LABORATOIRE APF DENTAIRE is located in MARSEILLE (13005), in the department Bouches-du-Rhone.

Where to find the tax return of SARL LABORATOIRE APF DENTAIRE ?

The tax return of SARL LABORATOIRE APF DENTAIRE 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 SARL LABORATOIRE APF DENTAIRE operate?

SARL LABORATOIRE APF DENTAIRE operates in the sector Fabrication de matériel médico-chirurgical et dentaire (NAF code 32.50A). See the 'Sector positioning' section above to compare the company with its competitors.