LABORATOIRES BESINS INTERNATIONAL : revenue, balance sheet and financial ratios

LABORATOIRES BESINS INTERNATIONAL is a French company founded 69 years ago, specialized in the sector Fabrication de préparations pharmaceutiques. Based in PARIS (75003), this company of category PME shows in 2024 a revenue of 29.1 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 - LABORATOIRES BESINS INTERNATIONAL (SIREN 572223394)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 29 091 174 € 60 200 746 € 50 878 052 € 37 435 842 € 32 956 763 € 32 038 874 € 41 709 481 € 38 389 286 €
Net income 1 851 320 € -2 596 668 € 1 509 913 € -1 041 638 € -356 579 € -2 684 418 € 814 851 € -32 964 360 €
EBITDA 2 654 766 € -227 634 € 678 058 € -1 840 106 € -1 357 238 € -4 167 591 € -726 384 € -1 899 301 €
Net margin 6.4% -4.3% 3.0% -2.8% -1.1% -8.4% 2.0% -85.9%

Revenue and income statement

In 2024, LABORATOIRES BESINS INTERNATIONAL achieves revenue of 29.1 M€. Activity remains stable over the period (CAGR: -3.9%). Significant drop of -52% vs 2023. After deducting consumption (12.1 M€), gross margin stands at 17.0 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 2.7 M€, representing 9.1% of revenue. Positive scissor effect: EBITDA margin improves by +9.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.9 M€, i.e. 6.4% 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

29 091 174 €

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

16 955 889 €

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

2 654 766 €

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

1 611 340 €

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

1 851 320 €

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

9.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -663%. 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 -13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 10.0% 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

-663.354%

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

-13.251%

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

9.998%

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

6.541

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

22.0%

Solvency indicators evolution
LABORATOIRES BESINS INTERNATIONAL

Sector positioning

Debt ratio
-663.35 2024
2022
2023
2024
Q1: 0.0
Med: 5.92
Q3: 43.75
Excellent

In 2024, the debt ratio of LABORATOIRES BESINS INTER... (-663.35) 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
-13.25% 2024
2022
2023
2024
Q1: 28.05%
Med: 51.52%
Q3: 72.2%
Watch

In 2024, the financial autonomy of LABORATOIRES BESINS INTER... (-13.2%) 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
6.54 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.74 years
Watch

In 2024, the repayment capacity of LABORATOIRES BESINS INTER... (6.54) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 307.23. 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 39.0x. 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

307.225

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

39.021

Liquidity indicators evolution
LABORATOIRES BESINS INTERNATIONAL

Sector positioning

Liquidity ratio
307.23 2024
2022
2023
2024
Q1: 120.09
Med: 209.86
Q3: 363.93
Good +12 pts over 3 years

In 2024, the liquidity ratio of LABORATOIRES BESINS INTER... (307.23) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
39.02x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.78x
Q3: 10.15x
Excellent

In 2024, the interest coverage of LABORATOIRES BESINS INTER... (39.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 82 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 77 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 174 days of revenue, i.e. 14.1 M€ to permanently finance. Notable WCR improvement over the period (-50%), freeing up cash.

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

14 055 110 €

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

82 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

61 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

77 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

174 j

WCR and payment terms evolution
LABORATOIRES BESINS INTERNATIONAL

Positioning of LABORATOIRES BESINS INTERNATIONAL in its sector

Comparison with sector Fabrication de préparations pharmaceutiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (27 transactions). This range of 369 374€ to 1 135 311€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
369k€ 833k€ 1135k€
833 939 € Range: 369 374€ - 1 135 311€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 27 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 préparations pharmaceutiques)

Compare LABORATOIRES BESINS INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de préparations pharmaceutiques

Frequently asked questions about LABORATOIRES BESINS INTERNATIONAL

What is the revenue of LABORATOIRES BESINS INTERNATIONAL ?

The revenue of LABORATOIRES BESINS INTERNATIONAL in 2024 is 29.1 M€.

Is LABORATOIRES BESINS INTERNATIONAL profitable?

Yes, LABORATOIRES BESINS INTERNATIONAL generated a net profit of 1.9 M€ in 2024.

Where is the headquarters of LABORATOIRES BESINS INTERNATIONAL ?

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

Where to find the tax return of LABORATOIRES BESINS INTERNATIONAL ?

The tax return of LABORATOIRES BESINS INTERNATIONAL 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 BESINS INTERNATIONAL operate?

LABORATOIRES BESINS INTERNATIONAL operates in the sector Fabrication de préparations pharmaceutiques (NAF code 21.20Z). See the 'Sector positioning' section above to compare the company with its competitors.