BEAUPLET - LANGUILLE SAS : revenue, balance sheet and financial ratios

BEAUPLET - LANGUILLE SAS is a French company founded 69 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in CHANGE (53810), this company of category GE shows in 2024 a revenue of 113.1 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 - BEAUPLET - LANGUILLE SAS (SIREN 555750694)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 113 116 845 € 122 585 405 € 134 303 595 € 120 446 428 € 90 468 852 € 101 904 503 € 96 161 718 € 88 064 099 €
Net income 767 665 € -169 881 € 2 396 809 € 4 142 675 € 1 754 425 € 2 326 946 € 2 497 473 € 2 173 910 €
EBITDA 1 499 117 € 1 138 083 € 5 929 685 € 9 669 025 € 3 783 649 € 4 548 880 € 4 756 610 € 3 711 272 €
Net margin 0.7% -0.1% 1.8% 3.4% 1.9% 2.3% 2.6% 2.5%

Revenue and income statement

In 2024, BEAUPLET - LANGUILLE SAS achieves revenue of 113.1 M€. Revenue is growing positively over 8 years (CAGR: +3.2%). Slight decline of -8% vs 2023. After deducting consumption (82.1 M€), gross margin stands at 31.0 M€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.5 M€, representing 1.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 768 k€, i.e. 0.7% 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

113 116 845 €

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

31 046 286 €

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

1 499 117 €

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

769 234 €

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

767 665 €

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

1.3%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 0.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

34.409%

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

33.868%

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

0.896%

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

4.12

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

19.8%

Solvency indicators evolution
BEAUPLET - LANGUILLE SAS

Sector positioning

Debt ratio
34.41 2024
2022
2023
2024
Q1: 0.21
Med: 11.92
Q3: 50.67
Average

In 2024, the debt ratio of BEAUPLET - LANGUILLE SAS (34.41) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
33.87% 2024
2022
2023
2024
Q1: 28.45%
Med: 52.57%
Q3: 71.08%
Average

In 2024, the financial autonomy of BEAUPLET - LANGUILLE SAS (33.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.12 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.69 years
Watch +12 pts over 3 years

In 2024, the repayment capacity of BEAUPLET - LANGUILLE SAS (4.12) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 171.72. 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 9.3x. Operating income very largely covers interest expenses: high safety margin.

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

171.725

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

9.31

Liquidity indicators evolution
BEAUPLET - LANGUILLE SAS

Sector positioning

Liquidity ratio
171.72 2024
2022
2023
2024
Q1: 172.14
Med: 274.65
Q3: 436.7
Watch

In 2024, the liquidity ratio of BEAUPLET - LANGUILLE SAS (171.72) 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
9.31x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.37x
Q3: 11.8x
Good +29 pts over 3 years

In 2024, the interest coverage of BEAUPLET - LANGUILLE SAS (9.3x) 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.

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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 2 days. Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 73 days of revenue, i.e. 22.8 M€ to permanently finance.

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

22 797 569 €

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

42 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

44 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

45 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

73 j

WCR and payment terms evolution
BEAUPLET - LANGUILLE SAS

Positioning of BEAUPLET - LANGUILLE SAS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de minerais et métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 4 571 837€ to 10 780 825€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
4571k€ 8421k€ 10780k€
8 421 572 € Range: 4 571 837€ - 10 780 825€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 minerais et métaux)

Compare BEAUPLET - LANGUILLE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de minerais et métaux

Frequently asked questions about BEAUPLET - LANGUILLE SAS

What is the revenue of BEAUPLET - LANGUILLE SAS ?

The revenue of BEAUPLET - LANGUILLE SAS in 2024 is 113.1 M€.

Is BEAUPLET - LANGUILLE SAS profitable?

Yes, BEAUPLET - LANGUILLE SAS generated a net profit of 768 k€ in 2024.

Where is the headquarters of BEAUPLET - LANGUILLE SAS ?

The headquarters of BEAUPLET - LANGUILLE SAS is located in CHANGE (53810), in the department Mayenne.

Where to find the tax return of BEAUPLET - LANGUILLE SAS ?

The tax return of BEAUPLET - LANGUILLE SAS 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 BEAUPLET - LANGUILLE SAS operate?

BEAUPLET - LANGUILLE SAS operates in the sector Commerce de gros (commerce interentreprises) de minerais et métaux (NAF code 46.72Z). See the 'Sector positioning' section above to compare the company with its competitors.