LE LABORATOIRE DU BAIN : revenue, balance sheet and financial ratios

LE LABORATOIRE DU BAIN is a French company founded 34 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in NONTRON (24300), this company of category GE shows in 2024 a revenue of 1.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LE LABORATOIRE DU BAIN (SIREN 383537487)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 602 086 € 2 600 000 € 3 350 000 € 4 761 000 € 4 581 000 € 5 932 000 € 5 023 225 € 4 182 340 € 3 496 467 €
Net income -388 820 € -562 000 € -85 000 € 381 000 € 387 000 € 704 000 € 435 317 € 417 600 € 152 825 €
EBITDA -507 261 € -726 000 € -50 000 € 676 000 € 541 000 € 1 147 000 € 777 877 € 572 757 € 194 251 €
Net margin -24.3% -21.6% -2.5% 8.0% 8.4% 11.9% 8.7% 10.0% 4.4%

Revenue and income statement

In 2024, LE LABORATOIRE DU BAIN achieves revenue of 1.6 M€. Revenue is declining over the period 2016-2024 (CAGR: -9.3%). Significant drop of -38% vs 2023. After deducting consumption (575 k€), gross margin stands at 1.0 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -507 k€, representing -31.7% of revenue. Warning negative scissor effect: despite revenue change (-38%), EBITDA varies by +30%, reducing margin by 3.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -389 k€ (-24.3% 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

1 602 086 €

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

1 027 409 €

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

-507 261 €

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

-642 877 €

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

-388 820 €

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

-31.6%

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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 77%. 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

0.006%

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

76.732%

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

-16.701%

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

-0.001

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

9.1%

Solvency indicators evolution
LE LABORATOIRE DU BAIN

Sector positioning

Debt ratio
0.01 2024
2022
2023
2024
Q1: 0.01
Med: 16.11
Q3: 70.67
Excellent

In 2024, the debt ratio of LE LABORATOIRE DU BAIN (0.01) 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
76.73% 2024
2022
2023
2024
Q1: 13.2%
Med: 39.4%
Q3: 62.54%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of LE LABORATOIRE DU BAIN (76.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.85 years
Excellent -25 pts over 3 years

In 2024, the repayment capacity of LE LABORATOIRE DU BAIN (-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 396.71. 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

396.715

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

0.0

Liquidity indicators evolution
LE LABORATOIRE DU BAIN

Sector positioning

Liquidity ratio
396.71 2024
2022
2023
2024
Q1: 133.56
Med: 232.43
Q3: 400.97
Good +72 pts over 3 years

In 2024, the liquidity ratio of LE LABORATOIRE DU BAIN (396.71) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.69x
Q3: 9.22x
Average

In 2024, the interest coverage of LE LABORATOIRE DU BAIN (0.0x) 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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 164 days. Excellent situation: suppliers finance 123 days of the operating cycle (retail model). Inventory turnover is 33 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 660 days of revenue, i.e. 2.9 M€ to permanently finance. Over 2016-2024, WCR increased by +69%, 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

2 939 251 €

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

41 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

164 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

33 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

660 j

WCR and payment terms evolution
LE LABORATOIRE DU BAIN

Positioning of LE LABORATOIRE DU BAIN 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 LE LABORATOIRE DU BAIN is estimated at 175 979 € (range 114 841€ - 400 380€). 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
114k€ 175k€ 400k€
175 979 € Range: 114 841€ - 400 380€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
1 602 086 € × 0.11x = 175 980 €
Range: 114 842€ - 400 381€

Only this financial indicator is available for this company.

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 LE LABORATOIRE DU BAIN 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 LE LABORATOIRE DU BAIN

What is the revenue of LE LABORATOIRE DU BAIN ?

The revenue of LE LABORATOIRE DU BAIN in 2024 is 1.6 M€.

Is LE LABORATOIRE DU BAIN profitable?

LE LABORATOIRE DU BAIN recorded a net loss in 2024.

Where is the headquarters of LE LABORATOIRE DU BAIN ?

The headquarters of LE LABORATOIRE DU BAIN is located in NONTRON (24300), in the department Dordogne.

Where to find the tax return of LE LABORATOIRE DU BAIN ?

The tax return of LE LABORATOIRE DU BAIN 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 LE LABORATOIRE DU BAIN operate?

LE LABORATOIRE DU BAIN 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.