LES BIJOUX CLAUDE BEHAR : revenue, balance sheet and financial ratios

Revenue 2024 73 k€ +179 % vs 2023
EBITDA 2024 -33 k€
Net income 2024 -35 k€

LES BIJOUX CLAUDE BEHAR is a French company founded 126 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in PARIS (75009), this company of category PME shows in 2024 a revenue of 73 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

At a glance (2024) : revenue 73 k€, EBITDA -33 k€ (-45.4 % of revenue), net income -35 k€. Balance sheet : equity 170 k€, financial debt 806€, cash 65 k€.

Data updated on 2026-09-19

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

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, LES BIJOUX CLAUDE BEHAR is currently loss-making, which weighs on its accounts. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - LES BIJOUX CLAUDE BEHAR (SIREN 784383739) · amounts in thousands of euros (€k)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 73 26 72 34 35 61 62 142
Net income -35 -60 0 32 -9 0 -18 -37
EBITDA -33 -46 2 36 -2 8 -7 -33
Gross margin 30 22 28 14 12 33 36 79
Operating income -35 -59 0 32 -6 1 -13 -36
Net margin -47,8 % -226,2 % 0,4 % 92,8 % -26,0 % 0,4 % -28,9 % -25,8 %
Equity 170 205 265 264 233 242 242 225
Financial debt 1 1 1 1 1 0 1 1
Cash 65 76 122 116 86 133 102 98
Tax returns Download accounts (CSV / Excel)

Revenue and income statement

In 2024, LES BIJOUX CLAUDE BEHAR achieves revenue of 73 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +20.0%. Vs 2023, growth of +179% (26 k€ -> 73 k€). After deducting consumption (43 k€), gross margin stands at 30 k€, i.e. a rate of 41%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -33 k€, representing -45.4% of revenue. Positive scissor effect: EBITDA margin improves by +130.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -35 k€ (-47.8% 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

73 313 €

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

29 886 €

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

-33 289 €

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

-35 041 €

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

-35 041 €

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

-45,4 %

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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 0%. This ratio is more favorable than the sector median (13.2%). Financial autonomy (= Equity / Total assets x 100) reaches 95%. Compared with its sector, this ratio places the company among the best positioned (sector median: 38.6%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This ratio is more favorable than the sector median (0.3 years).

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

0,5 %

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

95,2 %

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

-46,0 %

Repayment capacity (2022) ?
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

0,2 ans

Solvency indicators evolution
LES BIJOUX CLAUDE BEHAR

Sector positioning

Debt ratio
0,5% 2024
Q1: 0,1%
Med: 13,2%
Q3: 53,6%
Good 0,2 % → 0,5 % depuis 2022

In 2024, the debt ratio of LES BIJOUX CLAUDE BEHAR (0,5%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
95,2% 2024
Q1: 13,9%
Med: 38,6%
Q3: 61,4%
Excellent

In 2024, the financial autonomy of LES BIJOUX CLAUDE BEHAR (95,2%) 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
0,2 years 2022
Q1: 0,0 years
Med: 0,3 years
Q3: 2,5 years
Good

In 2022, the repayment capacity of LES BIJOUX CLAUDE BEHAR (0,25) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 22.42. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.3).

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

22,42

Liquidity indicators evolution
LES BIJOUX CLAUDE BEHAR

Sector positioning

Liquidity ratio
22,42 2024
Q1: 1,44
Med: 2,29
Q3: 4,04
Excellent 27,3 → 22,4 depuis 2022

In 2024, the liquidity ratio of LES BIJOUX CLAUDE BEHAR (22,42) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 26 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 295 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 519 days of revenue, i.e. 106 k€ to permanently finance. Between 2021 and 2024, WCR improved by 1046 days of revenue, 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

105 780 €

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

26 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

295 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

519 j

WCR and payment terms evolution
LES BIJOUX CLAUDE BEHAR

Positioning of LES BIJOUX CLAUDE BEHAR in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Similar companies (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare LES BIJOUX CLAUDE BEHAR with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Paris

Largest companies by revenue in the department Paris:

Voir le classement complet du département Paris

Frequently asked questions about LES BIJOUX CLAUDE BEHAR

What is the revenue of LES BIJOUX CLAUDE BEHAR ?

The revenue of LES BIJOUX CLAUDE BEHAR in 2024 is 73 k€.

Is LES BIJOUX CLAUDE BEHAR profitable?

LES BIJOUX CLAUDE BEHAR recorded a net loss in 2024.

Where is the headquarters of LES BIJOUX CLAUDE BEHAR ?

The headquarters of LES BIJOUX CLAUDE BEHAR is located in PARIS (75009), in the department Paris.

Where to find the tax return of LES BIJOUX CLAUDE BEHAR ?

The tax return of LES BIJOUX CLAUDE BEHAR 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 LES BIJOUX CLAUDE BEHAR operate?

LES BIJOUX CLAUDE BEHAR operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.