SIREN : 751173121
BE LAL is a French company founded 14 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PANTIN (93500), this company of category PME shows in 2024 a revenue of 78 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-08-08
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
Signal structurel : capitaux propres négatifs.
In summary, BE LAL posts positive profitability over the latest financial year. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 78 125 € | 97 774 € | 112 890 € | 114 624 € | 144 569 € | 111 498 € | 128 005 € | 114 726 € |
| Net income | 800 € | 1 205 € | -1 416 € | -22 655 € | 3 046 € | 309 € | 6 235 € | 4 063 € |
| EBITDA | 1 326 € | 1 435 € | 391 € | -21 820 € | 4 683 € | 1 983 € | 7 332 € | 5 891 € |
| Net margin | 1.0% | 1.2% | -1.3% | -19.8% | 2.1% | 0.3% | 4.9% | 3.5% |
In 2024, BE LAL achieves revenue of 78 k€. Revenue is declining over the period 2020-2024 (CAGR: -14.3%). Significant drop of -20% vs 2023. After deducting consumption (33 k€), gross margin stands at 45 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1 k€, representing 1.7% of revenue. This ratio is slightly less favorable than the sector median (3.5%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 800 €, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.
78 125 €
45 217 €
1 326 €
1 326 €
800 €
1.7%
Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful. Financial autonomy (= Equity / Total assets x 100) reaches 15%. This ratio is slightly less favorable than the sector median (29.7%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (3.3%).
Non significatif
Non significatif
1.02%
0.3
In 2022, the debt ratio of BE LAL (0.0%) 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.
In 2024, the financial autonomy of BE LAL (14.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of BE LAL (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 0.69. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.
0.69
0.0
In 2024, the liquidity ratio of BE LAL (0.69) 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.
In 2022, the interest coverage of BE LAL (13.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). Inventory turnover is 231 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 298 days of revenue, i.e. 65 k€ to permanently finance. Between 2021 and 2024, WCR worsened by 381 days of revenue, signaling an increased financing need.
64 712 €
0 j
52 j
231 j
298 j
Based on 68 transactions of similar company sales
in 2024,
the value of BE LAL is estimated at
6 297 €
(range 3 864€ - 12 962€).
With an EBITDA of 1 326€, the sector multiple of 2.0x is applied.
The price/revenue ratio is 0.19x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 68 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare BE LAL with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé
Largest companies by revenue in the sector Commerce de détail d'habillement en magasin spécialisé:
Largest companies by revenue in the department Seine-Saint-Denis:
The revenue of BE LAL in 2024 is 78 k€.
Yes, BE LAL generated a net profit of 800€ in 2024.
The headquarters of BE LAL is located in PANTIN (93500), in the department Seine-Saint-Denis.
The tax return of BE LAL 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).
BE LAL operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.