LABORATOIRES BEA : revenue, balance sheet and financial ratios

LABORATOIRES BEA is a French company founded 34 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in FORCALQUIER (04300), this company of category ETI shows in 2024 a revenue of 21.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Historique financier - LABORATOIRES BEA (SIREN 383819836)
Kennzahl 2024 2023 2022 2021 2020 2019 2018 2017
Umsatz 21 838 341 € 20 434 085 € 19 620 561 € 18 960 593 € 16 585 590 € 12 030 482 € 13 047 739 € 11 539 188 €
Nettoergebnis 750 993 € 652 801 € 303 884 € 1 101 543 € 1 078 812 € -328 138 € 577 474 € -543 961 €
EBITDA 2 035 426 € 2 094 684 € 1 235 039 € 2 349 515 € 1 538 566 € 74 931 € 915 205 € 158 337 €
Nettomarge 3.4% 3.2% 1.5% 5.8% 6.5% -2.7% 4.4% -4.7%

Umsatz und Gewinn- und Verlustrechnung

In 2024, LABORATOIRES BEA achieves revenue of 21.8 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.5%. Vs 2023: +7%. After deducting consumption (9.3 M€), gross margin stands at 12.6 M€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.0 M€, representing 9.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 751 k€, i.e. 3.4% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2024) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

21 838 341 €

Bruttomarge (2024) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

12 565 275 €

EBITDA (2024) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

2 035 426 €

EBIT (2024) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

1 242 147 €

Nettoergebnis (2024) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

750 993 €

EBITDA-Marge (2024) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

9.3%

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Solvenz- und Verschuldungskennzahlen

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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength. 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.

Verschuldungsgrad (2024) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

0.0%

Finanzielle Autonomie (2024) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

56.152%

Cashflow / Umsatz (2024) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

6.326%

Rückzahlungsfähigkeit (2024) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

0.0

Anlagenaltersquote (2024) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

28.7%

Entwicklung der Solvenzkennzahlen
LABORATOIRES BEA

Positionnement sectoriel

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.02
Méd: 16.11
Q3: 69.89
Excellent

In 2024, the debt ratio of LABORATOIRES BEA (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
56.15% 2024
2022
2023
2024
Q1: 13.12%
Méd: 39.4%
Q3: 62.45%
Good

In 2024, the financial autonomy of LABORATOIRES BEA (56.1%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Méd: 0.0 years
Q3: 1.86 years
Excellent -20 pts über 3 Jahre

In 2024, the repayment capacity of LABORATOIRES BEA (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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 163.03. 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 7.4x. Operating income very largely covers interest expenses: high safety margin.

Liquiditätsquote (2024) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

163.028

Zinsdeckung (2024) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

7.449

Entwicklung der Liquiditätskennzahlen
LABORATOIRES BEA

Positionnement sectoriel

Liquidity ratio
163.03 2024
2022
2023
2024
Q1: 133.62
Méd: 232.43
Q3: 402.04
Average

In 2024, the liquidity ratio of LABORATOIRES BEA (163.03) 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
7.45x 2024
2022
2023
2024
Q1: 0.0x
Méd: 0.69x
Q3: 9.22x
Good +7 pts über 3 Jahre

In 2024, the interest coverage of LABORATOIRES BEA (7.5x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. The gap of 31 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 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 88 days of revenue, i.e. 5.3 M€ to permanently finance. Over 2017-2024, WCR increased by +58%, requiring additional financing.

Operatives Working Capital (2024) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

5 341 658 €

Kundenforderungen (2024) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

90 j

Lieferantenverbindlichkeiten (2024) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

59 j

Lagerumschlag (2024) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

76 j

Working Capital in Umsatztagen (2024) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

88 j

Entwicklung des Working Capital und der Zahlungsfristen
LABORATOIRES BEA

Positionnement de LABORATOIRES BEA dans son secteur

Vergleich mit der Branche Fabrication de parfums et de produits pour la toilette

Bewertungsschätzung

Based on 74 transactions of similar company sales (all years), the value of LABORATOIRES BEA is estimated at 1 436 538 € (range 698 700€ - 3 740 491€). With an EBITDA of 2 035 426€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.11x (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
74 tx
698k€ 1436k€ 3740k€
1 436 538 € Range: 698 700€ - 3 740 491€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 035 426 € × 0.6x
Estimation 1 272 194 €
385 416€ - 2 933 718€
Revenue Multiple 30%
21 838 341 € × 0.11x
Estimation 2 398 816 €
1 565 432€ - 5 457 666€
Net Income Multiple 20%
750 993 € × 0.5x
Estimation 403 983 €
181 816€ - 3 181 665€
How is this estimate calculated?

This estimate is based on the analysis of 74 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 parfums et de produits pour la toilette)

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Frequently asked questions about LABORATOIRES BEA

What is the revenue of LABORATOIRES BEA ?

The revenue of LABORATOIRES BEA in 2024 is 21.8 M€.

Is LABORATOIRES BEA profitable?

Yes, LABORATOIRES BEA generated a net profit of 751 k€ in 2024.

Where is the headquarters of LABORATOIRES BEA ?

The headquarters of LABORATOIRES BEA is located in FORCALQUIER (04300), in the department Alpes-de-Haute-Provence.

Where to find the tax return of LABORATOIRES BEA ?

The tax return of LABORATOIRES BEA 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 LABORATOIRES BEA operate?

LABORATOIRES BEA operates in the sector Fabrication de parfums et de produits pour la toilette (NAF code 20.42Z). See the 'Sector positioning' section above to compare the company with its competitors.