SIREN : 443566716
BIG EYES is a French company founded 23 years ago, specialized in the sector Commerces de détail d'optique. Based in HYERES (83400), this company of category PME shows in 2024 a revenue of 898 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 897 575 € | 734 087 € | 1 159 026 € | 1 108 364 € | 925 694 € | 938 216 € | 930 262 € | 938 562 € | 946 908 € |
| Net income | 13 646 € | 5 506 € | 335 023 € | 17 890 € | -5 385 € | 10 448 € | 30 929 € | -12 533 € | 21 424 € |
| EBITDA | 52 631 € | -11 307 € | -36 768 € | 56 202 € | 23 187 € | 55 655 € | 53 675 € | -1 032 € | 60 256 € |
| Net margin | 1.5% | 0.8% | 28.9% | 1.6% | -0.6% | 1.1% | 3.3% | -1.3% | 2.3% |
In 2024, BIG EYES achieves revenue of 898 k€. Activity remains stable over the period (CAGR: -0.7%). Vs 2023, growth of +22% (734 k€ -> 898 k€). After deducting consumption (396 k€), gross margin stands at 501 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 53 k€, representing 5.9% of revenue. Positive scissor effect: EBITDA margin improves by +7.4 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 14 k€, i.e. 1.5% of revenue. This profit can be retained or distributed to shareholders.
897 575 €
501 120 €
52 631 €
12 058 €
13 646 €
5.8%
The debt ratio (= Financial debt / Equity x 100) stands at 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
39.927%
62.672%
6.105%
4.076
46.3%
In 2024, the debt ratio of BIG EYES (39.93) 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 BIG EYES (62.7%) 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.
In 2024, the repayment capacity of BIG EYES (4.08) 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 355.08. 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 11.6x. Operating income very largely covers interest expenses: high safety margin.
355.079
11.626
In 2024, the liquidity ratio of BIG EYES (355.08) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of BIG EYES (11.6x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 112 days of revenue, i.e. 280 k€ to permanently finance. Over 2016-2024, WCR increased by +181%, requiring additional financing.
280 106 €
12 j
33 j
51 j
112 j
Based on 117 transactions of similar company sales in 2024, the value of BIG EYES is estimated at 253 738 € (range 156 123€ - 429 682€). With an EBITDA of 52 631€, 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.
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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 BIG EYES with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of BIG EYES in 2024 is 898 k€.
Yes, BIG EYES generated a net profit of 14 k€ in 2024.
The headquarters of BIG EYES is located in HYERES (83400), in the department Var.
The tax return of BIG 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).
BIG 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.