SIREN : 791235096
BEGI LAGUN LEKUA is a French company founded 13 years ago, specialized in the sector Commerces de détail d'optique. Based in URCUIT (64990), this company of category PME shows in 2022 a revenue of 611 k€. 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 | 2022 | 2021 |
|---|---|---|
| Revenue | 610 746 € | N/C |
| Net income | 93 472 € | 152 637 € |
| EBITDA | 145 898 € | N/C |
| Net margin | 15.3% | N/C |
In 2022, BEGI LAGUN LEKUA achieves revenue of 611 k€. After deducting consumption (227 k€), gross margin stands at 384 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 146 k€, representing 23.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 93 k€, i.e. 15.3% of revenue. This profit can be retained or distributed to shareholders.
610 746 €
383 696 €
145 898 €
118 998 €
93 472 €
23.9%
The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
11.849%
72.629%
19.67%
0.674
38.0%
In 2022, the debt ratio of BEGI LAGUN LEKUA (11.85) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2022, the financial autonomy of BEGI LAGUN LEKUA (72.6%) 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.
In 2022, the repayment capacity of BEGI LAGUN LEKUA (0.67) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 448.76. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.
448.764
0.465
In 2022, the liquidity ratio of BEGI LAGUN LEKUA (448.76) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2022, the interest coverage of BEGI LAGUN LEKUA (0.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 114 days. Excellent situation: suppliers finance 87 days of the operating cycle (retail model). Inventory turnover is 88 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 115 days of revenue, i.e. 195 k€ to permanently finance.
194 565 €
27 j
114 j
88 j
115 j
Based on 109 transactions of similar company sales in 2022, the value of BEGI LAGUN LEKUA is estimated at 274 431 € (range 167 378€ - 554 870€). With an EBITDA of 145 898€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.48x (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 109 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 BEGI LAGUN LEKUA with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of BEGI LAGUN LEKUA in 2022 is 611 k€.
Yes, BEGI LAGUN LEKUA generated a net profit of 93 k€ in 2022.
The headquarters of BEGI LAGUN LEKUA is located in URCUIT (64990), in the department Pyrenees-Atlantiques.
The tax return of BEGI LAGUN LEKUA 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).
BEGI LAGUN LEKUA operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.