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BETHMANN/LARUELLE : revenue, balance sheet and financial ratios

BETHMANN/LARUELLE is a French company founded 8 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in MENILLES (27120), this company of category PME shows in 2022 a revenue of 2.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - BETHMANN/LARUELLE (SIREN 830650628)
Indicator 2024 2023 2022 2021 2020 2019
Revenue N/C N/C 2 565 776 € N/C N/C N/C
Net income 172 038 € 156 030 € 257 098 € 250 776 € 162 245 € 160 664 €
EBITDA N/C N/C 349 660 € N/C N/C N/C
Net margin N/C N/C 10.0% N/C N/C N/C

Revenue and income statement

In 2024, BETHMANN/LARUELLE generates positive net income of 172 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2024: 161 k€ -> 172 k€.

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

172 038 €

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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 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

71.542%

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

50.3%

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

30.9%

Solvency indicators evolution
BETHMANN/LARUELLE

Sector positioning

Debt ratio
71.54 2024
2022
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Average -5 pts over 3 years

In 2024, the debt ratio of BETHMANN/LARUELLE (71.54) 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
50.3% 2024
2022
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Good +6 pts over 3 years

In 2024, the financial autonomy of BETHMANN/LARUELLE (50.3%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.95 years 2022
2022
Q1: 1.29 years
Med: 3.55 years
Q3: 6.63 years
Average

In 2022, the repayment capacity of BETHMANN/LARUELLE (3.95) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 157.66. 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

157.658

Liquidity indicators evolution
BETHMANN/LARUELLE

Sector positioning

Liquidity ratio
157.66 2024
2022
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Average -27 pts over 3 years

In 2024, the liquidity ratio of BETHMANN/LARUELLE (157.66) 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
3.68x 2022
2022
Q1: 0.74x
Med: 2.5x
Q3: 5.15x
Good

In 2022, the interest coverage of BETHMANN/LARUELLE (3.7x) 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.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
BETHMANN/LARUELLE

Positioning of BETHMANN/LARUELLE in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 225 transactions of similar company sales in 2024, the value of BETHMANN/LARUELLE is estimated at 2 401 777 € (range 1 672 559€ - 3 593 196€). 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
225 transactions
1672k€ 2401k€ 3593k€
2 401 777 € Range: 1 672 559€ - 3 593 196€
NAF 5 année 2024

Valuation method used

Net Income Multiple
172 038 € × 14.0x = 2 401 778 €
Range: 1 672 560€ - 3 593 197€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 225 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 détail de produits pharmaceutiques en magasin spécialisé)

Compare BETHMANN/LARUELLE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits pharmaceutiques en magasin spécialisé

Frequently asked questions about BETHMANN/LARUELLE

What is the revenue of BETHMANN/LARUELLE ?

The revenue of BETHMANN/LARUELLE in 2022 is 2.6 M€.

Is BETHMANN/LARUELLE profitable?

Yes, BETHMANN/LARUELLE generated a net profit of 172 k€ in 2024.

Where is the headquarters of BETHMANN/LARUELLE ?

The headquarters of BETHMANN/LARUELLE is located in MENILLES (27120), in the department Eure.

Where to find the tax return of BETHMANN/LARUELLE ?

The tax return of BETHMANN/LARUELLE 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 BETHMANN/LARUELLE operate?

BETHMANN/LARUELLE operates in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé (NAF code 47.73Z). See the 'Sector positioning' section above to compare the company with its competitors.