BEST EYES : revenue, balance sheet and financial ratios

BEST EYES is a French company founded 12 years ago, specialized in the sector Commerces de détail d'optique. Based in STAINS (93240), this company of category PME shows in 2023 a revenue of 2.3 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

Financial history - BEST EYES (SIREN 794166066)
Indicator 2024 2023 2022 2021 2019 2018
Revenue N/C 2 305 639 € 3 208 289 € N/C N/C N/C
Net income -288 812 € 78 549 € 253 246 € 209 221 € 173 349 € 221 590 €
EBITDA N/C -141 626 € 339 550 € N/C N/C N/C
Net margin N/C 3.4% 7.9% N/C N/C N/C

Revenue and income statement

In 2024, BEST EYES records a net loss of 289 k€. This deficit will reduce equity on the balance sheet.

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

-288 812 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 48%. 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

11.237%

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

47.707%

Asset age ratio (2024) ?
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

28.4%

Solvency indicators evolution
BEST EYES

Sector positioning

Debt ratio
11.24 2024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Good -7 pts over 3 years

In 2024, the debt ratio of BEST EYES (11.24) 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
47.71% 2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average +10 pts over 3 years

In 2024, the financial autonomy of BEST EYES (47.7%) 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
-1.94 years 2023
2022
2023
Q1: 0.04 years
Med: 1.1 years
Q3: 2.99 years
Excellent -17 pts over 2 years

In 2023, the repayment capacity of BEST EYES (-1.94) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 179.11. 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

179.108

Liquidity indicators evolution
BEST EYES

Sector positioning

Liquidity ratio
179.11 2024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Average

In 2024, the liquidity ratio of BEST EYES (179.11) 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
-3.13x 2023
2022
2023
Q1: 0.0x
Med: 1.15x
Q3: 3.97x
Watch -24 pts over 2 years

In 2023, the interest coverage of BEST EYES (-3.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 206 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1047 days. Excellent situation: suppliers finance 841 days of the operating cycle (retail model).

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

206 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

1047 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
BEST EYES

Positioning of BEST EYES in its sector

Comparison with sector Commerces de détail d'optique

Similar companies (Commerces de détail d'optique)

Compare BEST EYES with other companies in the same sector:

Frequently asked questions about BEST EYES

What is the revenue of BEST EYES ?

The revenue of BEST EYES in 2023 is 2.3 M€.

Is BEST EYES profitable?

BEST EYES recorded a net loss in 2024.

Where is the headquarters of BEST EYES ?

The headquarters of BEST EYES is located in STAINS (93240), in the department Seine-Saint-Denis.

Where to find the tax return of BEST EYES ?

The tax return of BEST EYES 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 BEST EYES operate?

BEST EYES 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.