BAUSCH ET LOMB FRANCE : revenue, balance sheet and financial ratios

BAUSCH ET LOMB FRANCE is a French company founded 39 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in MONTPELLIER (34000), this company of category ETI shows in 2024 a revenue of 90.6 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 - BAUSCH ET LOMB FRANCE (SIREN 340275650)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 90 622 922 € 85 229 909 € 86 330 971 € 79 352 689 € 65 530 721 € 75 865 934 € 73 708 895 € 70 604 732 € 73 001 128 €
Net income 52 983 197 € 60 390 897 € 91 864 236 € 88 698 183 € 94 690 623 € 42 278 787 € 36 727 727 € 32 677 183 € -968 852 €
EBITDA 4 690 776 € 5 540 715 € 6 443 601 € 6 131 749 € 6 327 575 € 5 136 448 € 4 524 503 € 3 288 015 € 3 556 640 €
Net margin 58.5% 70.9% 106.4% 111.8% 144.5% 55.7% 49.8% 46.3% -1.3%

Revenue and income statement

In 2024, BAUSCH ET LOMB FRANCE achieves revenue of 90.6 M€. Revenue is growing positively over 9 years (CAGR: +2.7%). Vs 2023: +6%. After deducting consumption (51.3 M€), gross margin stands at 39.3 M€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.7 M€, representing 5.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 53.0 M€, i.e. 58.5% 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

90 622 922 €

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

39 310 821 €

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

4 690 776 €

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

2 835 694 €

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

52 983 197 €

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

5.2%

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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 91%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 60.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

90.534%

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

60.555%

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

7.2%

Solvency indicators evolution
BAUSCH ET LOMB FRANCE

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 BAUSCH ET LOMB FRANCE (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
90.53% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Excellent +17 pts over 3 years

In 2024, the financial autonomy of BAUSCH ET LOMB FRANCE (90.5%) 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 BAUSCH ET LOMB FRANCE (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 113.25. 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 0.2x. 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

113.248

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

0.159

Liquidity indicators evolution
BAUSCH ET LOMB FRANCE

Sector positioning

Liquidity ratio
113.25 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Watch

In 2024, the liquidity ratio of BAUSCH ET LOMB FRANCE (113.25) 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
0.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Average -17 pts over 3 years

In 2024, the interest coverage of BAUSCH ET LOMB FRANCE (0.2x) 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: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 102 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 63 days of revenue, i.e. 15.9 M€ to permanently finance. Notable WCR improvement over the period (-61%), freeing up cash.

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

15 885 292 €

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

74 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

102 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

5 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

63 j

WCR and payment terms evolution
BAUSCH ET LOMB FRANCE

Positioning of BAUSCH ET LOMB FRANCE 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 BAUSCH ET LOMB FRANCE is estimated at 16 146 297 € (range 7 233 572€ - 55 337 619€). With an EBITDA of 4 690 776€, 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
7233k€ 16146k€ 55337k€
16 146 297 € Range: 7 233 572€ - 55 337 619€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 690 776 € × 0.7x
Estimation 3 301 768 €
1 560 863€ - 12 017 229€
Revenue Multiple 30%
90 622 922 € × 0.21x
Estimation 19 300 362 €
10 466 129€ - 58 461 115€
Net Income Multiple 20%
52 983 197 € × 0.8x
Estimation 43 526 525 €
16 566 509€ - 158 953 353€

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 BAUSCH ET LOMB FRANCE 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 BAUSCH ET LOMB FRANCE

What is the revenue of BAUSCH ET LOMB FRANCE ?

The revenue of BAUSCH ET LOMB FRANCE in 2024 is 90.6 M€.

Is BAUSCH ET LOMB FRANCE profitable?

Yes, BAUSCH ET LOMB FRANCE generated a net profit of 53.0 M€ in 2024.

Where is the headquarters of BAUSCH ET LOMB FRANCE ?

The headquarters of BAUSCH ET LOMB FRANCE is located in MONTPELLIER (34000), in the department Herault.

Where to find the tax return of BAUSCH ET LOMB FRANCE ?

The tax return of BAUSCH ET LOMB FRANCE 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 BAUSCH ET LOMB FRANCE operate?

BAUSCH ET LOMB FRANCE 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.