SARL LABORATOIRE FOYER : revenue, balance sheet and financial ratios

SARL LABORATOIRE FOYER is a French company founded 32 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in ANGERS (49000), this company of category PME shows in 2024 a revenue of 1.8 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 - SARL LABORATOIRE FOYER (SIREN 393304662)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 1 754 714 € 1 649 082 € 1 468 682 € 1 126 167 € N/C N/C
Net income 100 342 € 40 292 € 42 479 € 2 730 € 5 795 € 56 459 €
EBITDA 149 037 € 74 112 € 80 163 € 55 745 € N/C N/C
Net margin 5.7% 2.4% 2.9% 0.2% N/C N/C

Revenue and income statement

In 2024, SARL LABORATOIRE FOYER achieves revenue of 1.8 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.9%. Vs 2023: +6%. After deducting consumption (359 k€), gross margin stands at 1.4 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 149 k€, representing 8.5% of revenue. Positive scissor effect: EBITDA margin improves by +4.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 100 k€, i.e. 5.7% 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

1 754 714 €

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

1 396 068 €

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

149 037 €

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

141 350 €

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

100 342 €

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

8.5%

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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 122%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

121.636%

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

24.763%

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

6.306%

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

1.931

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

7.0%

Solvency indicators evolution
SARL LABORATOIRE FOYER

Sector positioning

Debt ratio
121.64 2024
2022
2023
2024
Q1: 1.92
Med: 18.86
Q3: 55.42
Average

In 2024, the debt ratio of SARL LABORATOIRE FOYER (121.64) 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
24.76% 2024
2022
2023
2024
Q1: 24.8%
Med: 50.27%
Q3: 69.09%
Average

In 2024, the financial autonomy of SARL LABORATOIRE FOYER (24.8%) 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
1.93 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.3 years
Q3: 1.74 years
Average

In 2024, the repayment capacity of SARL LABORATOIRE FOYER (1.93) 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 145.64. 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 8.4x. Operating income very largely covers interest expenses: high safety margin.

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

145.637

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

8.397

Liquidity indicators evolution
SARL LABORATOIRE FOYER

Sector positioning

Liquidity ratio
145.64 2024
2022
2023
2024
Q1: 159.64
Med: 253.69
Q3: 429.69
Watch

In 2024, the liquidity ratio of SARL LABORATOIRE FOYER (145.64) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
8.4x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.67x
Q3: 4.96x
Excellent

In 2024, the interest coverage of SARL LABORATOIRE FOYER (8.4x) 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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 58 days of revenue, i.e. 281 k€ 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

280 719 €

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

54 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

61 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

24 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

58 j

WCR and payment terms evolution
SARL LABORATOIRE FOYER

Positioning of SARL LABORATOIRE FOYER 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 FOYER is estimated at 369 742 € (range 106 881€ - 720 280€). With an EBITDA of 149 037€, the sector multiple of 2.5x is applied. 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 2024
57 tx
106k€ 369k€ 720k€
369 742 € Range: 106 881€ - 720 280€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
149 037 € × 2.5x
Estimation 378 459 €
74 381€ - 699 892€
Revenue Multiple 30%
1 754 714 € × 0.23x
Estimation 397 970 €
184 957€ - 832 684€
Net Income Multiple 20%
100 342 € × 3.0x
Estimation 305 610 €
71 020€ - 602 649€
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 FOYER 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 FOYER

What is the revenue of SARL LABORATOIRE FOYER ?

The revenue of SARL LABORATOIRE FOYER in 2024 is 1.8 M€.

Is SARL LABORATOIRE FOYER profitable?

Yes, SARL LABORATOIRE FOYER generated a net profit of 100 k€ in 2024.

Where is the headquarters of SARL LABORATOIRE FOYER ?

The headquarters of SARL LABORATOIRE FOYER is located in ANGERS (49000), in the department Maine-et-Loire.

Where to find the tax return of SARL LABORATOIRE FOYER ?

The tax return of SARL LABORATOIRE FOYER 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 FOYER operate?

SARL LABORATOIRE FOYER 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.