SIREN : 440993756
AB OPTICAL is a French company founded 24 years ago, specialized in the sector Commerces de détail d'optique. Based in MARSEILLE (13012), this company of category PME shows in 2016 a revenue of 693 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 | 2016 |
|---|---|
| Revenue | 693 082 € |
| Net income | 31 777 € |
| EBITDA | 58 301 € |
| Net margin | 4.6% |
In 2016, AB OPTICAL achieves revenue of 693 k€. After deducting consumption (335 k€), gross margin stands at 359 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 58 k€, representing 8.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 4.6% of revenue. This profit can be retained or distributed to shareholders.
693 082 €
358 568 €
58 301 €
37 092 €
31 777 €
8.4%
The debt ratio (= Financial debt / Equity x 100) stands at 22%. 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 67%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
22.262%
67.02%
7.632%
0.681
18.7%
In 2016, the debt ratio of AB OPTICAL (22.26) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2016, the financial autonomy of AB OPTICAL (67.0%) 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 2016, the repayment capacity of AB OPTICAL (0.68) 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 372.78. 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 3.8x. Financial charges are adequately covered by operations.
372.778
3.758
In 2016, the liquidity ratio of AB OPTICAL (372.78) 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 2016, the interest coverage of AB OPTICAL (3.8x) 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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 288 days of revenue, i.e. 554 k€ to permanently finance.
553 800 €
32 j
54 j
34 j
288 j
Based on 994 transactions of similar company sales (all years), the value of AB OPTICAL is estimated at 228 755 € (range 106 518€ - 418 500€). With an EBITDA of 58 301€, the sector multiple of 3.7x is applied. The price/revenue ratio is 0.45x (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.
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This estimate is based on the analysis of 994 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 AB OPTICAL with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of AB OPTICAL in 2016 is 693 k€.
Yes, AB OPTICAL generated a net profit of 32 k€ in 2016.
The headquarters of AB OPTICAL is located in MARSEILLE (13012), in the department Bouches-du-Rhone.
The tax return of AB OPTICAL 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).
AB OPTICAL 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.