BOYMOND GABION OPTICAL : revenue, balance sheet and financial ratios
BOYMOND GABION OPTICAL is a French company
founded 8 years ago,
specialized in the sector Commerces de détail d'optique.
Based in CARPENTRAS (84200),
this company of category PME
shows in 2020 a revenue of 3.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - BOYMOND GABION OPTICAL (SIREN 839063765)
Indicator
2024
2023
2022
2021
2020
2019
2018
Revenue
N/C
N/C
N/C
N/C
3 753 624 €
2 605 196 €
217 999 €
Net income
102 045 €
68 502 €
44 099 €
191 275 €
-50 721 €
-67 820 €
-62 169 €
EBITDA
N/C
N/C
N/C
N/C
504 078 €
222 242 €
-24 771 €
Net margin
N/C
N/C
N/C
N/C
-1.4%
-2.6%
-28.5%
Revenue and income statement
In 2024, BOYMOND GABION OPTICAL generates positive net income of 102 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
102 045 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 1467%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
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
1467.021%
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
4.424%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
2023
2024
Debt ratio
-1145.594
-2167.376
-2392.016
18271.909
5144.53
2305.107
1467.021
Financial autonomy
-5.533
-3.527
-3.426
0.416
1.314
2.948
4.424
Repayment capacity
-12.331
-26.832
36.734
None
None
None
None
Cash flow / Revenue
-22.233%
-3.72%
2.961%
None%
None%
None%
None%
Sector positioning
Debt ratio
1467.022024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Watch
In 2024, the debt ratio of BOYMOND GABION OPTICAL (1467.02) 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
4.42%2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Watch
In 2024, the financial autonomy of BOYMOND GABION OPTICAL (4.4%) 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 206.81. 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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
148.213
107.687
179.102
195.472
195.093
271.373
206.809
Interest coverage
-8.764
7.045
4.307
None
None
None
None
Sector positioning
Liquidity ratio
206.812024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Average+6 pts over 3 years
In 2024, the liquidity ratio of BOYMOND GABION OPTICAL (206.81) 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.
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 BOYMOND GABION OPTICAL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
2023
2024
Operating WCR
370 095 €
770 148 €
948 653 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
429
55
59
0
0
0
0
Customer payment term (days)
28
36
17
0
0
0
0
Supplier payment term (days)
270
128
109
0
0
0
0
Positioning of BOYMOND GABION OPTICAL 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 BOYMOND GABION OPTICAL is estimated at
248 636 €
(range 117 132€ - 771 264€).
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 value2024
117 transactions
117k€248k€771k€
248 636 €Range: 117 132€ - 771 264€
NAF 5 année 2024
Valuation method used
Net Income Multiple
102 045 €
×
2.4x
=248 637 €
Range: 117 132€ - 771 265€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 BOYMOND GABION OPTICAL with other companies in the same sector:
Frequently asked questions about BOYMOND GABION OPTICAL
What is the revenue of BOYMOND GABION OPTICAL ?
The revenue of BOYMOND GABION OPTICAL in 2020 is 3.8 M€.
Is BOYMOND GABION OPTICAL profitable?
Yes, BOYMOND GABION OPTICAL generated a net profit of 102 k€ in 2024.
Where is the headquarters of BOYMOND GABION OPTICAL ?
The headquarters of BOYMOND GABION OPTICAL is located in CARPENTRAS (84200), in the department Vaucluse.
Where to find the tax return of BOYMOND GABION OPTICAL ?
The tax return of BOYMOND GABION OPTICAL 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 BOYMOND GABION OPTICAL operate?
BOYMOND GABION OPTICAL 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.
Item evolution
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