SIREN : 423317379
ABCD OPTIQUE is a French company founded 26 years ago, specialized in the sector Commerces de détail d'optique. Based in SALON-DE-PROVENCE (13300), this company of category PME shows in 2024 a revenue of 14.5 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 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 14 518 828 € | 13 141 478 € | 12 933 228 € | 13 001 603 € | 6 313 901 € | 7 452 689 € | 7 388 345 € | 5 180 379 € | 4 726 406 € |
| Net income | 192 822 € | 652 982 € | 296 299 € | 1 916 275 € | -511 306 € | -675 129 € | 4 818 € | 1 790 € | -36 296 € |
| EBITDA | 975 141 € | 144 890 € | 817 762 € | 1 898 404 € | 1 243 509 € | -338 160 € | -308 406 € | -516 114 € | 153 036 € |
| Net margin | 1.3% | 5.0% | 2.3% | 14.7% | -8.1% | -9.1% | 0.1% | 0.0% | -0.8% |
In 2024, ABCD OPTIQUE achieves revenue of 14.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.1%. Vs 2023, growth of +10% (13.1 M€ -> 14.5 M€). After deducting consumption (4.6 M€), gross margin stands at 9.9 M€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 975 k€, representing 6.7% of revenue. Positive scissor effect: EBITDA margin improves by +5.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 193 k€, i.e. 1.3% of revenue. This profit can be retained or distributed to shareholders.
14 518 828 €
9 946 622 €
975 141 €
658 532 €
192 822 €
6.7%
The debt ratio (= Financial debt / Equity x 100) stands at 102%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
101.791%
38.951%
3.265%
12.337
20.7%
In 2024, the debt ratio of ABCD OPTIQUE (101.79) 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 ABCD OPTIQUE (39.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of ABCD OPTIQUE (12.34) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 159.12. 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 34.4x. Operating income very largely covers interest expenses: high safety margin.
159.125
34.389
In 2024, the liquidity ratio of ABCD OPTIQUE (159.12) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of ABCD OPTIQUE (34.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. Excellent situation: suppliers finance 68 days of the operating cycle (retail model). Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 62 days of revenue, i.e. 2.5 M€ to permanently finance. Over 2016-2024, WCR increased by +159%, requiring additional financing.
2 503 336 €
13 j
81 j
56 j
62 j
Based on 117 transactions of similar company sales in 2024, the value of ABCD OPTIQUE is estimated at 4 336 646 € (range 2 688 633€ - 7 371 734€). With an EBITDA of 975 141€, 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.
Ajustez les pondérations selon votre analyse
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 ABCD OPTIQUE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of ABCD OPTIQUE in 2024 is 14.5 M€.
Yes, ABCD OPTIQUE generated a net profit of 193 k€ in 2024.
The headquarters of ABCD OPTIQUE is located in SALON-DE-PROVENCE (13300), in the department Bouches-du-Rhone.
The tax return of ABCD OPTIQUE 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).
ABCD OPTIQUE 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.