SIREN : 834646697
A. SQUARE OPTIC is a French company founded 8 years ago, specialized in the sector Commerces de détail d'optique. Based in L AIGLE (61300), this company of category PME shows in 2024 a revenue of 1.5 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|
| Revenue | 1 467 990 € | 1 586 485 € | 1 619 648 € | 1 575 013 € | 1 340 275 € | 2 883 753 € |
| Net income | 130 713 € | 220 535 € | 170 458 € | 171 091 € | 113 882 € | 261 742 € |
| EBITDA | 151 490 € | 275 924 € | 237 813 € | 259 956 € | 189 899 € | 430 854 € |
| Net margin | 8.9% | 13.9% | 10.5% | 10.9% | 8.5% | 9.1% |
In 2024, A. SQUARE OPTIC achieves revenue of 1.5 M€. Revenue is declining over the period 2019-2024 (CAGR: -12.6%). Slight decline of -7% vs 2023. After deducting consumption (544 k€), gross margin stands at 924 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 151 k€, representing 10.3% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -45%, reducing margin by 7.1 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 131 k€, i.e. 8.9% of revenue. This profit can be retained or distributed to shareholders.
1 467 990 €
924 011 €
151 490 €
149 360 €
130 713 €
10.3%
The debt ratio (= Financial debt / Equity x 100) stands at 7%. 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 75%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
7.246%
74.572%
9.011%
0.787
5.8%
In 2024, the debt ratio of A. SQUARE OPTIC (7.25) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of A. SQUARE OPTIC (74.6%) 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.
In 2024, the repayment capacity of A. SQUARE OPTIC (0.79) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 173.23. 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 3.7x. Financial charges are adequately covered by operations.
173.233
3.712
In 2024, the liquidity ratio of A. SQUARE OPTIC (173.23) 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 A. SQUARE OPTIC (3.7x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 55 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 74 days of revenue, i.e. 301 k€ to permanently finance. Over 2019-2024, WCR increased by +58%, requiring additional financing.
300 953 €
26 j
55 j
55 j
74 j
Based on 117 transactions of similar company sales in 2024, the value of A. SQUARE OPTIC is estimated at 597 718 € (range 369 857€ - 1 111 518€). With an EBITDA of 151 490€, 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 A. SQUARE OPTIC with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of A. SQUARE OPTIC in 2024 is 1.5 M€.
Yes, A. SQUARE OPTIC generated a net profit of 131 k€ in 2024.
The headquarters of A. SQUARE OPTIC is located in L AIGLE (61300), in the department Orne.
The tax return of A. SQUARE 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).
A. SQUARE 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.