LABORATOIRES BEA : revenue, balance sheet and financial ratios

LABORATOIRES BEA is a French company founded 34 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in FORCALQUIER (04300), this company of category ETI shows in 2024 a revenue of 21.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - LABORATOIRES BEA (SIREN 383819836)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 21 838 341 € 20 434 085 € 19 620 561 € 18 960 593 € 16 585 590 € 12 030 482 € 13 047 739 € 11 539 188 €
Net income 750 993 € 652 801 € 303 884 € 1 101 543 € 1 078 812 € -328 138 € 577 474 € -543 961 €
EBITDA 2 035 426 € 2 094 684 € 1 235 039 € 2 349 515 € 1 538 566 € 74 931 € 915 205 € 158 337 €
Net margin 3.4% 3.2% 1.5% 5.8% 6.5% -2.7% 4.4% -4.7%

Revenue and income statement

In 2024, LABORATOIRES BEA achieves revenue of 21.8 M€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.5%. Vs 2023: +7%. After deducting consumption (9.3 M€), gross margin stands at 12.6 M€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.0 M€, representing 9.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 751 k€, i.e. 3.4% 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

21 838 341 €

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

12 565 275 €

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

2 035 426 €

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

1 242 147 €

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

750 993 €

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

9.3%

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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 0%. 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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 6.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.0%

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

56.152%

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

6.326%

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

0.0

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

28.7%

Solvency indicators evolution
LABORATOIRES BEA

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.02
Med: 16.11
Q3: 69.89
Excellent

In 2024, the debt ratio of LABORATOIRES BEA (0.00) 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
56.15% 2024
2022
2023
2024
Q1: 13.12%
Med: 39.4%
Q3: 62.45%
Good

In 2024, the financial autonomy of LABORATOIRES BEA (56.1%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.86 years
Excellent -20 pts over 3 years

In 2024, the repayment capacity of LABORATOIRES BEA (0.00) 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 163.03. 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 7.4x. 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

163.028

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

7.449

Liquidity indicators evolution
LABORATOIRES BEA

Sector positioning

Liquidity ratio
163.03 2024
2022
2023
2024
Q1: 133.62
Med: 232.43
Q3: 402.04
Average

In 2024, the liquidity ratio of LABORATOIRES BEA (163.03) 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
7.45x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.69x
Q3: 9.22x
Good +7 pts over 3 years

In 2024, the interest coverage of LABORATOIRES BEA (7.5x) 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: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. The gap of 31 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 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 88 days of revenue, i.e. 5.3 M€ to permanently finance. Over 2017-2024, WCR increased by +58%, 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

5 341 658 €

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

90 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

59 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

76 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

88 j

WCR and payment terms evolution
LABORATOIRES BEA

Positioning of LABORATOIRES BEA in its sector

Comparison with sector Fabrication de parfums et de produits pour la toilette

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of LABORATOIRES BEA is estimated at 1 436 538 € (range 698 700€ - 3 740 491€). With an EBITDA of 2 035 426€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.11x (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 2024
74 tx
698k€ 1436k€ 3740k€
1 436 538 € Range: 698 700€ - 3 740 491€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 035 426 € × 0.6x
Estimation 1 272 194 €
385 416€ - 2 933 718€
Revenue Multiple 30%
21 838 341 € × 0.11x
Estimation 2 398 816 €
1 565 432€ - 5 457 666€
Net Income Multiple 20%
750 993 € × 0.5x
Estimation 403 983 €
181 816€ - 3 181 665€
How is this estimate calculated?

This estimate is based on the analysis of 74 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 parfums et de produits pour la toilette)

Compare LABORATOIRES BEA with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de parfums et de produits pour la toilette

Frequently asked questions about LABORATOIRES BEA

What is the revenue of LABORATOIRES BEA ?

The revenue of LABORATOIRES BEA in 2024 is 21.8 M€.

Is LABORATOIRES BEA profitable?

Yes, LABORATOIRES BEA generated a net profit of 751 k€ in 2024.

Where is the headquarters of LABORATOIRES BEA ?

The headquarters of LABORATOIRES BEA is located in FORCALQUIER (04300), in the department Alpes-de-Haute-Provence.

Where to find the tax return of LABORATOIRES BEA ?

The tax return of LABORATOIRES BEA 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 LABORATOIRES BEA operate?

LABORATOIRES BEA operates in the sector Fabrication de parfums et de produits pour la toilette (NAF code 20.42Z). See the 'Sector positioning' section above to compare the company with its competitors.