SIREN : 352684377
BEABA is a French company founded 36 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in BELLIGNAT (01100), this company of category ETI shows in 2024 a revenue of 47.4 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
| Indicator | 2024 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|
| Revenue | 47 369 897 € | 50 152 407 € | 44 464 225 € | 35 498 024 € | 32 407 621 € |
| Net income | -2 246 765 € | 2 284 350 € | -405 477 € | -419 773 € | -82 394 € |
| EBITDA | 525 787 € | 6 967 179 € | 5 282 266 € | 2 282 579 € | 1 938 104 € |
| Net margin | -4.7% | 4.6% | -0.9% | -1.2% | -0.3% |
In 2024, BEABA achieves revenue of 47.4 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.5%. Slight decline of -6% vs 2021. After deducting consumption (24.0 M€), gross margin stands at 23.4 M€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 526 k€, representing 1.1% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -92%, reducing margin by 12.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -2.2 M€ (-4.7% of revenue), which will impact equity.
47 369 897 €
23 390 441 €
525 787 €
-1 674 452 €
-2 246 765 €
1.1%
The debt ratio (= Financial debt / Equity x 100) stands at 2430%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
2430.058%
2.803%
-1.123%
-66.083
16.1%
In 2024, the debt ratio of BEABA (2430.06) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of BEABA (2.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of BEABA (-66.08) 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 313.80. 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 355.4x. Operating income very largely covers interest expenses: high safety margin.
313.802
355.409
In 2024, the liquidity ratio of BEABA (313.80) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of BEABA (355.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Excellent situation: suppliers finance 44 days of the operating cycle (retail model). Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 261 days of revenue, i.e. 34.4 M€ to permanently finance. Over 2018-2024, WCR increased by +74%, requiring additional financing.
34 385 335 €
33 j
77 j
76 j
261 j
Based on 145 transactions of similar company sales (all years), the value of BEABA is estimated at 4 255 138 € (range 2 224 431€ - 11 071 813€). With an EBITDA of 525 787€, the sector multiple of 2.6x 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.
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This estimate is based on the analysis of 145 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 BEABA with other companies in the same sector:
The revenue of BEABA in 2024 is 47.4 M€.
BEABA recorded a net loss in 2024.
The headquarters of BEABA is located in BELLIGNAT (01100), in the department Ain.
The tax return of BEABA 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).
BEABA operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.