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ATOL LES OPTICIENS VILLABE : revenue, balance sheet and financial ratios

ATOL LES OPTICIENS VILLABE is a French company founded 14 years ago, specialized in the sector Commerces de détail d'optique. Based in BUSSY-SAINT-GEORGES (77600), this company of category PME shows in 2022 a revenue of 851 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

Financial history - ATOL LES OPTICIENS VILLABE (SIREN 751195637)
Indicator 2024 2023 2022 2021 2020 2019
Revenue N/C N/C 850 710 € N/C N/C N/C
Net income 41 432 € 29 903 € 15 698 € 33 963 € 19 497 € 99 181 €
EBITDA N/C N/C 109 928 € N/C N/C N/C
Net margin N/C N/C 1.8% N/C N/C N/C

Revenue and income statement

In 2024, ATOL LES OPTICIENS VILLABE generates positive net income of 41 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2024: 99 k€ -> 41 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

41 432 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.624%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

60.871%

Solvency indicators evolution
ATOL LES OPTICIENS VILLABE

Sector positioning

Debt ratio
0.62 2024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Excellent

In 2024, the debt ratio of ATOL LES OPTICIENS VILLABE (0.62) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
60.87% 2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Good -13 pts over 3 years

In 2024, the financial autonomy of ATOL LES OPTICIENS VILLABE (60.9%) 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.

Repayment capacity
0.24 years 2022
2022
Q1: 0.01 years
Med: 1.19 years
Q3: 3.48 years
Good

In 2022, the repayment capacity of ATOL LES OPTICIENS VILLABE (0.24) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 198.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

198.528

Liquidity indicators evolution
ATOL LES OPTICIENS VILLABE

Sector positioning

Liquidity ratio
198.53 2024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Average -17 pts over 3 years

In 2024, the liquidity ratio of ATOL LES OPTICIENS VILLABE (198.53) 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.

Interest coverage
0.43x 2022
2022
Q1: 0.0x
Med: 1.09x
Q3: 3.87x
Average

In 2022, the interest coverage of ATOL LES OPTICIENS VILLABE (0.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

0 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

0 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

0 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR and payment terms evolution
ATOL LES OPTICIENS VILLABE

Positioning of ATOL LES OPTICIENS VILLABE in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of ATOL LES OPTICIENS VILLABE is estimated at 100 950 € (range 47 557€ - 313 146€). 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.

Estimated enterprise value 2024
117 transactions
47k€ 100k€ 313k€
100 950 € Range: 47 557€ - 313 146€
NAF 5 année 2024

Valuation method used

Net Income Multiple
41 432 € × 2.4x = 100 951 €
Range: 47 558€ - 313 147€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Commerces de détail d'optique)

Compare ATOL LES OPTICIENS VILLABE with other companies in the same sector:

Frequently asked questions about ATOL LES OPTICIENS VILLABE

What is the revenue of ATOL LES OPTICIENS VILLABE ?

The revenue of ATOL LES OPTICIENS VILLABE in 2022 is 851 k€.

Is ATOL LES OPTICIENS VILLABE profitable?

Yes, ATOL LES OPTICIENS VILLABE generated a net profit of 41 k€ in 2024.

Where is the headquarters of ATOL LES OPTICIENS VILLABE ?

The headquarters of ATOL LES OPTICIENS VILLABE is located in BUSSY-SAINT-GEORGES (77600), in the department Seine-et-Marne.

Where to find the tax return of ATOL LES OPTICIENS VILLABE ?

The tax return of ATOL LES OPTICIENS VILLABE 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).

In which sector does ATOL LES OPTICIENS VILLABE operate?

ATOL LES OPTICIENS VILLABE 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.