BAYONNE OPTIC : revenue, balance sheet and financial ratios

BAYONNE OPTIC is a French company founded 8 years ago, specialized in the sector Commerces de détail d'optique. Based in BAYONNE (64100), this company of category PME shows in 2020 a revenue of 592 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 - BAYONNE OPTIC (SIREN 830826129)
Indicator 2021 2020 2019 2018
Revenue N/C 592 497 € 398 175 € 266 035 €
Net income 62 120 € 11 797 € -4 547 € 6 444 €
EBITDA N/C 42 804 € 21 801 € 22 042 €
Net margin N/C 2.0% -1.1% 2.4%

Revenue and income statement

In 2021, BAYONNE OPTIC generates positive net income of 62 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2021: 6 k€ -> 62 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

62 120 €

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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 595%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

595.142%

Financial autonomy (2021) ?
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

11.613%

Asset age ratio (2021) ?
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

65.1%

Solvency indicators evolution
BAYONNE OPTIC

Sector positioning

Debt ratio
595.14 2021
2019
2020
2021
Q1: 11.81
Med: 37.68
Q3: 95.53
Watch -10 pts over 3 years

In 2021, the debt ratio of BAYONNE OPTIC (595.14) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
11.61% 2021
2019
2020
2021
Q1: 27.89%
Med: 48.8%
Q3: 65.49%
Average

In 2021, the financial autonomy of BAYONNE OPTIC (11.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
18.41 years 2020
2019
2020
Q1: 0.0 years
Med: 1.7 years
Q3: 4.49 years
Average +50 pts over 2 years

In 2020, the repayment capacity of BAYONNE OPTIC (18.41) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 222.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

222.094

Liquidity indicators evolution
BAYONNE OPTIC

Sector positioning

Liquidity ratio
222.09 2021
2019
2020
2021
Q1: 181.19
Med: 267.26
Q3: 375.48
Average

In 2021, the liquidity ratio of BAYONNE OPTIC (222.09) 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
7.67x 2020
2019
2020
Q1: 0.0x
Med: 0.86x
Q3: 3.56x
Excellent

In 2020, the interest coverage of BAYONNE OPTIC (7.7x) 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) and payment terms

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

Operating WCR (2021) ?
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 (2021) ?
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 (2021) ?
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 (2021) ?
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
BAYONNE OPTIC

Positioning of BAYONNE OPTIC in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 105 transactions of similar company sales in 2021, the value of BAYONNE OPTIC is estimated at 162 086 € (range 62 360€ - 577 869€). 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 2021
105 transactions
62k€ 162k€ 577k€
162 086 € Range: 62 360€ - 577 869€
NAF 5 année 2021

Valuation method used

Net Income Multiple
62 120 € × 2.6x = 162 086 €
Range: 62 361€ - 577 870€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 105 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 BAYONNE OPTIC with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail d'optique

Frequently asked questions about BAYONNE OPTIC

What is the revenue of BAYONNE OPTIC ?

The revenue of BAYONNE OPTIC in 2020 is 592 k€.

Is BAYONNE OPTIC profitable?

Yes, BAYONNE OPTIC generated a net profit of 62 k€ in 2021.

Where is the headquarters of BAYONNE OPTIC ?

The headquarters of BAYONNE OPTIC is located in BAYONNE (64100), in the department Pyrenees-Atlantiques.

Where to find the tax return of BAYONNE OPTIC ?

The tax return of BAYONNE 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).

In which sector does BAYONNE OPTIC operate?

BAYONNE 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.