SIREN : 489600908
2D OPTIC is a French company founded 20 years ago, specialized in the sector Commerces de détail d'optique. Based in LEMPDES (63370), this company of category PME shows in 2024 a revenue of 952 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 951 693 € | 968 099 € | 939 200 € | 787 616 € | 912 126 € | 1 065 859 € | 1 018 074 € | 989 193 € | 977 481 € |
| Net income | 47 331 € | 41 153 € | 32 979 € | 105 138 € | 37 528 € | 100 279 € | 77 413 € | 75 255 € | 59 952 € |
| EBITDA | 63 377 € | 57 868 € | 38 174 € | 120 226 € | 72 617 € | 118 186 € | 103 305 € | 110 732 € | 98 760 € |
| Net margin | 5.0% | 4.3% | 3.5% | 13.3% | 4.1% | 9.4% | 7.6% | 7.6% | 6.1% |
In 2024, 2D OPTIC achieves revenue of 952 k€. Activity remains stable over the period (CAGR: -0.3%). Slight decline of -2% vs 2023. After deducting consumption (260 k€), gross margin stands at 692 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 63 k€, representing 6.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 5.0% of revenue. This profit can be retained or distributed to shareholders.
951 693 €
691 769 €
63 377 €
47 846 €
47 331 €
6.7%
The debt ratio (= Financial debt / Equity x 100) stands at 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 53%. 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 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
38.447%
53.192%
4.543%
2.828
34.6%
In 2024, the debt ratio of 2D OPTIC (38.45) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of 2D OPTIC (53.2%) 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 2024, the repayment capacity of 2D OPTIC (2.83) 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 195.64. 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 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.
195.638
1.871
In 2024, the liquidity ratio of 2D OPTIC (195.64) 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.
In 2024, the interest coverage of 2D OPTIC (1.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 67 days of the operating cycle (retail model). Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 87 days of revenue, i.e. 230 k€ to permanently finance. Over 2016-2024, WCR increased by +59%, requiring additional financing.
230 034 €
6 j
73 j
26 j
87 j
Based on 117 transactions of similar company sales in 2024, the value of 2D OPTIC is estimated at 300 090 € (range 183 457€ - 533 618€). With an EBITDA of 63 377€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (in line with sector norms). 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.
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This estimate is based on the analysis of 117 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 2D OPTIC with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of 2D OPTIC in 2024 is 952 k€.
Yes, 2D OPTIC generated a net profit of 47 k€ in 2024.
The headquarters of 2D OPTIC is located in LEMPDES (63370), in the department Puy-de-Dome.
The tax return of 2D OPTIC 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).
2D OPTIC 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.