Valdymo koordinavimo centras Governance Coordination Centre

Municipality Owned Enterprises

AB Laboratorinių bandymų centras was registered on July 5, 2000 and re-registered as a private limited company on November 25, 2004. The main activity of the company is laboratory testing of building materials, their mixtures and products. It also carries out on-site testing.

Financial results

P/L Statment

2022 2023 2024 2025
Revenue 1,265 2,234 2,394 2,395
Cost of goods sold 968 1,484 1,662 1,662
Gross profit (loss) 298 750 732 733
Gross profit margin 24% 34% 31% 31%
Operating expenses 106 153 205 239
Operating profit (loss) 192 597 527 494
Operating profit margin 15% 27% 22% 21%
EBITDA 257 688 648 661
EBITDA margin 20% 31% 27% 28%
Net profit (loss) 175 538 480 470
Net profit margin 14% 24% 20% 20%

Balance sheet

2022 2023 2024 2025
Non-current assets 362 487 605 609
Intangible assets 0 6 12 8
Tangible assets 362 482 593 601
Financial assets
Other non-current assets
Current assets 797 1,187 1,141 1,244
Inventories and prepaid expenses 15 35 27 12
Accounts receivable in one year 122 66 138 94
Other current assets 131 76 85 112
Cash and cash equivalents 529 1,010 892 1,026
Total assets 1,170 1,687 1,754 1,870
Equity 1,012 1,400 1,504 1,638
Grants and subsidies
Liabilities 158 287 251 232
Financial liabilities 0 16 0 0
Long-term liabilities 6
Short-term liabilities 158 281 251 232
Equity and liabilities 1,170 1,687 1,755 1,870

Financial ratios

2022 2023 2024 2025
Capital return ratios
Return on assets (ROA) 15% 38% 28% 26%
Return on equity (ROE) 17% 45% 33% 30%
Return on capital employed (ROCE) 19% 42% 35% 30%
Capital structure and liquidity ratios
Debt / asset ratio (D/A) 0.00 0.01 0.00 0.00
Current Ratio 5.04 4.22 4.55 5.36
Quick ratio 4.95 4.10 4.44 5.31
Turnover ratios
Asset turnover 1.08 1.32 1.36 1.28
Fixed asset turnover 3.49 4.58 3.95 3.93
Equity turnover 1.25 1.60 1.59 1.46
Profitability ratios
EBITDA margin 20% 31% 27% 28%
Operating profit margin 15% 27% 22% 21%
Net profit margin 14% 24% 20% 20%
Other ratios
Dividends to the Municipality 133.34 334.54 298.88 0.00
Dividends paid / net profit 0.76 0.62 0.62 0.00

Expectations of the municipal

About the company

  • Official nameUAB „Laboratorinių bandymų centras“
  • Legal formPrivate limited liability company (UAB)
  • Company code135641038
  • SectorOther
  • Line of businessQuality research of building materials, concrete, asphalt mixtures
  • Representing institutionKaunas city municipality
  • Share belonging to the Municipal88.89%
  • Contacts https://lbc.lt/
ROE

29.9%

Number of employees

42

Financial data provided as at end-December 2024

Management

  • Mindaugas GrevasChief Executive Officer

Information as of: 2026-06-01