BESINS HEALTHCARE FRANCE : revenue, balance sheet and financial ratios

BESINS HEALTHCARE FRANCE is a French company founded 24 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in PARIS (75003), this company of category PME shows in 2024 a revenue of 34.4 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

Financial history - BESINS HEALTHCARE FRANCE (SIREN 440726255)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 34 362 542 € 10 858 742 € 8 428 348 € 7 332 989 € 5 628 638 € 6 884 093 € 7 161 080 € 7 104 014 €
Net income -6 038 020 € 164 573 € 104 203 € 76 255 € 59 062 € 80 014 € 63 055 € 63 658 €
EBITDA -5 304 404 € 529 890 € 315 686 € 364 808 € 123 829 € 26 434 € 253 087 € 251 813 €
Net margin -17.6% 1.5% 1.2% 1.0% 1.0% 1.2% 0.9% 0.9%

Revenue and income statement

In 2024, BESINS HEALTHCARE FRANCE achieves revenue of 34.4 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +25.3%. Vs 2023, growth of +216% (10.9 M€ -> 34.4 M€). After deducting consumption (19.4 M€), gross margin stands at 14.9 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 -5.3 M€, representing -15.4% of revenue. Warning negative scissor effect: despite revenue change (+216%), EBITDA varies by -1101%, reducing margin by 20.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -6.0 M€ (-17.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

34 362 542 €

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

14 947 173 €

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

-5 304 404 €

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

-5 909 575 €

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

-6 038 020 €

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

-15.4%

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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 -216%. 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 -36%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-215.606%

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

-36.122%

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

-16.189%

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

-2.19

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

24.4%

Solvency indicators evolution
BESINS HEALTHCARE FRANCE

Sector positioning

Debt ratio
-215.61 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 43.96
Excellent -50 pts over 3 years

In 2024, the debt ratio of BESINS HEALTHCARE FRANCE (-215.61) 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
-36.12% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Watch

In 2024, the financial autonomy of BESINS HEALTHCARE FRANCE (-36.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-2.19 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Excellent -43 pts over 3 years

In 2024, the repayment capacity of BESINS HEALTHCARE FRANCE (-2.19) 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 176.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

176.216

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

-2.496

Liquidity indicators evolution
BESINS HEALTHCARE FRANCE

Sector positioning

Liquidity ratio
176.22 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Average +17 pts over 3 years

In 2024, the liquidity ratio of BESINS HEALTHCARE FRANCE (176.22) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-2.5x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Average

In 2024, the interest coverage of BESINS HEALTHCARE FRANCE (-2.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 82 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 122 days of revenue, i.e. 11.7 M€ to permanently finance. Over 2017-2024, WCR increased by +777%, requiring additional financing.

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

11 666 083 €

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

59 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

54 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

82 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

122 j

WCR and payment terms evolution
BESINS HEALTHCARE FRANCE

Positioning of BESINS HEALTHCARE 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 BESINS HEALTHCARE FRANCE is estimated at 7 318 341 € (range 3 968 563€ - 22 167 377€). 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
3968k€ 7318k€ 22167k€
7 318 341 € Range: 3 968 563€ - 22 167 377€
NAF 5 all-time

Valuation method used

Revenue Multiple
34 362 542 € × 0.21x = 7 318 342 €
Range: 3 968 563€ - 22 167 378€

Only this financial indicator is available for this company.

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 BESINS HEALTHCARE 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 BESINS HEALTHCARE FRANCE

What is the revenue of BESINS HEALTHCARE FRANCE ?

The revenue of BESINS HEALTHCARE FRANCE in 2024 is 34.4 M€.

Is BESINS HEALTHCARE FRANCE profitable?

BESINS HEALTHCARE FRANCE recorded a net loss in 2024.

Where is the headquarters of BESINS HEALTHCARE FRANCE ?

The headquarters of BESINS HEALTHCARE FRANCE is located in PARIS (75003), in the department Paris.

Where to find the tax return of BESINS HEALTHCARE FRANCE ?

The tax return of BESINS HEALTHCARE 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 BESINS HEALTHCARE FRANCE operate?

BESINS HEALTHCARE 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.