ETABLISSEMENTS BEILLON LESPAGNE : revenue, balance sheet and financial ratios

ETABLISSEMENTS BEILLON LESPAGNE is a French company founded 69 years ago, specialized in the sector Fabrication de matériel médico-chirurgical et dentaire. Based in MARSEILLE (13001), this company of category PME shows in 2020 a revenue of 207 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

Financial history - ETABLISSEMENTS BEILLON LESPAGNE (SIREN 057814816)
Indicator 2020 2019 2018
Revenue 207 228 € 220 546 € 236 595 €
Net income -16 326 € -23 781 € -6 867 €
EBITDA -13 669 € -17 797 € -3 407 €
Net margin -7.9% -10.8% -2.9%

Revenue and income statement

In 2020, ETABLISSEMENTS BEILLON LESPAGNE achieves revenue of 207 k€. Revenue is declining over the period 2018-2020 (CAGR: -6.4%). Slight decline of -6% vs 2019. After deducting consumption (34 k€), gross margin stands at 174 k€, i.e. a rate of 84%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -14 k€, representing -6.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -16 k€ (-7.9% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

207 228 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

173 649 €

EBITDA (2020) ?
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

-13 669 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-15 445 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-16 326 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-6.5%

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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 231%. 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 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

231.365%

Financial autonomy (2020) ?
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

50.379%

Cash flow / Revenue (2020) ?
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

-7.022%

Repayment capacity (2020) ?
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

-1.374

Asset age ratio (2020) ?
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

7.9%

Solvency indicators evolution
ETABLISSEMENTS BEILLON LESPAGNE

Sector positioning

Debt ratio
231.37 2020
2018
2019
2020
Q1: 4.39
Med: 31.84
Q3: 92.65
Watch

In 2020, the debt ratio of ETABLISSEMENTS BEILLON LE... (231.37) 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.

Financial autonomy
50.38% 2020
2018
2019
2020
Q1: 21.13%
Med: 41.76%
Q3: 62.32%
Good +20 pts over 3 years

In 2020, the financial autonomy of ETABLISSEMENTS BEILLON LE... (50.4%) 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
-1.37 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.37 years
Q3: 2.85 years
Excellent

In 2020, the repayment capacity of ETABLISSEMENTS BEILLON LE... (-1.37) 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 84.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

84.12

Interest coverage (2020) ?
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

-0.644

Liquidity indicators evolution
ETABLISSEMENTS BEILLON LESPAGNE

Sector positioning

Liquidity ratio
84.12 2020
2018
2019
2020
Q1: 166.17
Med: 252.84
Q3: 386.21
Watch

In 2020, the liquidity ratio of ETABLISSEMENTS BEILLON LE... (84.12) 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
-0.64x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.3x
Q3: 2.92x
Average

In 2020, the interest coverage of ETABLISSEMENTS BEILLON LE... (-0.6x) 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: 110 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. The gap of 84 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 66 days (= Average inventory / Cost of goods x 360). WCR is negative (-50 days): operations structurally generate cash. Notable WCR improvement over the period (-444%), freeing up cash.

Operating WCR (2020) ?
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

-28 842 €

Customer credit (2020) ?
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

110 j

Supplier credit (2020) ?
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

26 j

Inventory turnover (2020) ?
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

66 j

WCR in days of revenue (2020) ?
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

-50 j

WCR and payment terms evolution
ETABLISSEMENTS BEILLON LESPAGNE

Positioning of ETABLISSEMENTS BEILLON LESPAGNE in its sector

Comparison with sector Fabrication de matériel médico-chirurgical et dentaire

Valuation estimate

Based on 57 transactions of similar company sales (all years), the value of ETABLISSEMENTS BEILLON LESPAGNE is estimated at 46 999 € (range 21 843€ - 98 338€). The price/revenue ratio is 0.23x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2020
57 tx
21k€ 46k€ 98k€
46 999 € Range: 21 843€ - 98 338€
NAF 5 all-time

Valuation method used

Revenue Multiple
207 228 € × 0.23x = 46 999 €
Range: 21 843€ - 98 338€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 57 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 (Fabrication de matériel médico-chirurgical et dentaire)

Compare ETABLISSEMENTS BEILLON LESPAGNE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de matériel médico-chirurgical et dentaire

Frequently asked questions about ETABLISSEMENTS BEILLON LESPAGNE

What is the revenue of ETABLISSEMENTS BEILLON LESPAGNE ?

The revenue of ETABLISSEMENTS BEILLON LESPAGNE in 2020 is 207 k€.

Is ETABLISSEMENTS BEILLON LESPAGNE profitable?

ETABLISSEMENTS BEILLON LESPAGNE recorded a net loss in 2020.

Where is the headquarters of ETABLISSEMENTS BEILLON LESPAGNE ?

The headquarters of ETABLISSEMENTS BEILLON LESPAGNE is located in MARSEILLE (13001), in the department Bouches-du-Rhone.

Where to find the tax return of ETABLISSEMENTS BEILLON LESPAGNE ?

The tax return of ETABLISSEMENTS BEILLON LESPAGNE 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 ETABLISSEMENTS BEILLON LESPAGNE operate?

ETABLISSEMENTS BEILLON LESPAGNE operates in the sector Fabrication de matériel médico-chirurgical et dentaire (NAF code 32.50A). See the 'Sector positioning' section above to compare the company with its competitors.