SIREN : 438753071
FRANCE OPTICAL II is a French company founded 24 years ago, specialized in the sector Commerces de détail d'optique. Based in CHALEZEULE (25220), this company of category PME shows in 2020 a revenue of 338 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
| Kennzahl | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|
| Umsatz | 338 443 € | 420 481 € | 446 712 € | 363 280 € | 395 052 € |
| Nettoergebnis | 34 010 € | 36 148 € | 60 981 € | 2 884 € | 19 324 € |
| EBITDA | 48 469 € | 75 156 € | 77 044 € | 21 387 € | 34 799 € |
| Nettomarge | 10.0% | 8.6% | 13.7% | 0.8% | 4.9% |
In 2020, FRANCE OPTICAL II achieves revenue of 338 k€. Activity remains stable over the period (CAGR: -3.8%). Significant drop of -20% vs 2019. After deducting consumption (99 k€), gross margin stands at 240 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 48 k€, representing 14.3% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -36%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 10.0% of revenue. This profit can be retained or distributed to shareholders.
338 443 €
239 857 €
48 469 €
38 979 €
34 010 €
14.3%
The debt ratio (= Financial debt / Equity x 100) stands at 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 12.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
42.397%
61.883%
12.82%
3.586
24.7%
In 2020, the debt ratio of FRANCE OPTICAL II (42.40) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2020, the financial autonomy of FRANCE OPTICAL II (61.9%) 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.
In 2020, the repayment capacity of FRANCE OPTICAL II (3.59) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 487.81. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.
487.812
0.342
In 2020, the liquidity ratio of FRANCE OPTICAL II (487.81) 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.
In 2020, the interest coverage of FRANCE OPTICAL II (0.3x) 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) 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: 39 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Inventory turnover is 97 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 20 days of revenue, i.e. 19 k€ to permanently finance. Notable WCR improvement over the period (-62%), freeing up cash.
19 119 €
0 j
39 j
97 j
20 j
Based on 84 transactions of similar company sales
in 2020,
the value of FRANCE OPTICAL II is estimated at
132 324 €
(range 68 859€ - 261 107€).
With an EBITDA of 48 469€, the sector multiple of 2.6x is applied.
The price/revenue ratio is 0.37x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 84 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare FRANCE OPTICAL II with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of FRANCE OPTICAL II in 2020 is 338 k€.
Yes, FRANCE OPTICAL II generated a net profit of 34 k€ in 2020.
The headquarters of FRANCE OPTICAL II is located in CHALEZEULE (25220), in the department Doubs.
The tax return of FRANCE OPTICAL II 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).
FRANCE OPTICAL II operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.