Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

AZ PHOTO DISCOUNT : revenue, balance sheet and financial ratios

AZ PHOTO DISCOUNT is a French company founded 29 years ago, specialized in the sector Commerces de détail d'optique. Based in PONT-AUDEMER (27500), this company of category PME shows in 2022 a net income positive of 73 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 - AZ PHOTO DISCOUNT (SIREN 412893158)
Indicator 2022
Revenue N/C
Net income 72 670 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2022, AZ PHOTO DISCOUNT generates positive net income of 73 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

72 670 €

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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 15%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

15.052%

Financial autonomy (2022) ?
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

16.137%

Asset age ratio (2022) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

3.3%

Solvency indicators evolution
AZ PHOTO DISCOUNT

Sector positioning

Debt ratio
15.05 2022
2022
Q1: 10.37
Med: 34.19
Q3: 87.48
Good

In 2022, the debt ratio of AZ PHOTO DISCOUNT (15.05) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
16.14% 2022
2022
Q1: 28.09%
Med: 50.24%
Q3: 67.44%
Watch

In 2022, the financial autonomy of AZ PHOTO DISCOUNT (16.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 113.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

113.42

Liquidity indicators evolution
AZ PHOTO DISCOUNT

Sector positioning

Liquidity ratio
113.42 2022
2022
Q1: 170.76
Med: 259.65
Q3: 390.95
Watch

In 2022, the liquidity ratio of AZ PHOTO DISCOUNT (113.42) 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.

Positioning of AZ PHOTO DISCOUNT in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 109 transactions of similar company sales in 2022, the value of AZ PHOTO DISCOUNT is estimated at 202 695 € (range 95 104€ - 489 605€). 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 2022
109 transactions
95k€ 202k€ 489k€
202 695 € Range: 95 104€ - 489 605€
NAF 5 année 2022

Valuation method used

Net Income Multiple
72 670 € × 2.8x = 202 695 €
Range: 95 104€ - 489 606€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 109 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 AZ PHOTO DISCOUNT with other companies in the same sector:

Frequently asked questions about AZ PHOTO DISCOUNT

What is the revenue of AZ PHOTO DISCOUNT ?

The revenue of AZ PHOTO DISCOUNT is not publicly disclosed (confidential accounts filed with INPI).

Is AZ PHOTO DISCOUNT profitable?

Yes, AZ PHOTO DISCOUNT generated a net profit of 73 k€ in 2022.

Where is the headquarters of AZ PHOTO DISCOUNT ?

The headquarters of AZ PHOTO DISCOUNT is located in PONT-AUDEMER (27500), in the department Eure.

Where to find the tax return of AZ PHOTO DISCOUNT ?

The tax return of AZ PHOTO DISCOUNT 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 AZ PHOTO DISCOUNT operate?

AZ PHOTO DISCOUNT 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.