BOYMOND OPTICAL : revenue, balance sheet and financial ratios

BOYMOND OPTICAL is a French company founded 22 years ago, specialized in the sector Commerces de détail d'optique. Based in LE PONTET (84130), this company of category PME shows in 2020 a revenue of 8.1 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 - BOYMOND OPTICAL (SIREN 451450472)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 8 076 832 € 8 121 089 € 7 592 665 € N/C N/C
Net income 788 944 € 631 373 € 619 320 € 276 066 € 520 807 € 476 326 € 295 103 € 283 270 €
EBITDA N/C N/C N/C 1 717 908 € 1 824 975 € 1 656 093 € N/C N/C
Net margin N/C N/C N/C 3.4% 6.4% 6.3% N/C N/C

Revenue and income statement

In 2024, BOYMOND OPTICAL generates positive net income of 789 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 283 k€ -> 789 k€.

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

788 944 €

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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 26%. 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 37%. The balance between equity and debt is satisfactory.

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

26.034%

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

37.481%

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

11.3%

Solvency indicators evolution
BOYMOND OPTICAL

Sector positioning

Debt ratio
26.03 2024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Average -19 pts over 3 years

In 2024, the debt ratio of BOYMOND OPTICAL (26.03) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
37.48% 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 BOYMOND OPTICAL (37.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 253.74. 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

253.736

Liquidity indicators evolution
BOYMOND OPTICAL

Sector positioning

Liquidity ratio
253.74 2024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Good +7 pts over 3 years

In 2024, the liquidity ratio of BOYMOND OPTICAL (253.74) 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.

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 OPTICAL

Positioning of BOYMOND 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 OPTICAL is estimated at 1 922 294 € (range 905 587€ - 5 962 904€). 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 2024
117 transactions
905k€ 1922k€ 5962k€
1 922 294 € Range: 905 587€ - 5 962 904€
NAF 5 année 2024

Valuation method used

Net Income Multiple
788 944 € × 2.4x = 1 922 294 €
Range: 905 587€ - 5 962 905€

Only this financial indicator is available for this company.

Valuation evolution

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 OPTICAL with other companies in the same sector:

Frequently asked questions about BOYMOND OPTICAL

What is the revenue of BOYMOND OPTICAL ?

The revenue of BOYMOND OPTICAL in 2020 is 8.1 M€.

Is BOYMOND OPTICAL profitable?

Yes, BOYMOND OPTICAL generated a net profit of 789 k€ in 2024.

Where is the headquarters of BOYMOND OPTICAL ?

The headquarters of BOYMOND OPTICAL is located in LE PONTET (84130), in the department Vaucluse.

Where to find the tax return of BOYMOND OPTICAL ?

The tax return of BOYMOND 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 OPTICAL operate?

BOYMOND 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.