CATHERINE BIENNACEL OPTIQUE : revenue, balance sheet and financial ratios

CATHERINE BIENNACEL OPTIQUE is a French company founded 31 years ago, specialized in the sector Commerces de détail d'optique. Based in CHAMBRAY LES TOURS (37170), this company of category PME shows in 2018 a revenue of 1.1 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 - CATHERINE BIENNACEL OPTIQUE (SIREN 398889493)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue N/C N/C N/C N/C N/C N/C N/C 1 114 337 € N/C 952 493 € 959 817 € 966 394 €
Net income 92 252 € 99 106 € 108 755 € 123 791 € 114 974 € 94 125 € 655 668 € 113 863 € 38 075 € 73 571 € 35 554 € 35 245 €
EBITDA N/C N/C N/C N/C N/C N/C N/C 148 555 € N/C 103 509 € 58 087 € 30 382 €
Net margin N/C N/C N/C N/C N/C N/C N/C 10.2% N/C 7.7% 3.7% 3.6%

Revenue and income statement

In 2025, CATHERINE BIENNACEL OPTIQUE generates positive net income of 92 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2025: 35 k€ -> 92 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

92 252 €

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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 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

48.364%

Financial autonomy (2025) ?
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

54.299%

Asset age ratio (2025) ?
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

34.2%

Solvency indicators evolution
CATHERINE BIENNACEL OPTIQUE

Sector positioning

Debt ratio
48.36 2025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average

In 2025, the debt ratio of CATHERINE BIENNACEL OPTIQUE (48.36) 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
54.3% 2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Average

In 2025, the financial autonomy of CATHERINE BIENNACEL OPTIQUE (54.3%) 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 233.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

233.74

Liquidity indicators evolution
CATHERINE BIENNACEL OPTIQUE

Sector positioning

Liquidity ratio
233.74 2025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Average -20 pts over 3 years

In 2025, the liquidity ratio of CATHERINE BIENNACEL OPTIQUE (233.74) 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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
CATHERINE BIENNACEL OPTIQUE

Positioning of CATHERINE BIENNACEL OPTIQUE in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of CATHERINE BIENNACEL OPTIQUE is estimated at 341 648 € (range 129 079€ - 503 326€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
83 tx
129k€ 341k€ 503k€
341 648 € Range: 129 079€ - 503 326€
NAF 5 année 2025

Valuation method used

Net Income Multiple
92 252 € × 3.7x = 341 648 €
Range: 129 080€ - 503 326€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 CATHERINE BIENNACEL OPTIQUE with other companies in the same sector:

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

Frequently asked questions about CATHERINE BIENNACEL OPTIQUE

What is the revenue of CATHERINE BIENNACEL OPTIQUE ?

The revenue of CATHERINE BIENNACEL OPTIQUE in 2018 is 1.1 M€.

Is CATHERINE BIENNACEL OPTIQUE profitable?

Yes, CATHERINE BIENNACEL OPTIQUE generated a net profit of 92 k€ in 2025.

Where is the headquarters of CATHERINE BIENNACEL OPTIQUE ?

The headquarters of CATHERINE BIENNACEL OPTIQUE is located in CHAMBRAY LES TOURS (37170), in the department Indre-et-Loire.

Where to find the tax return of CATHERINE BIENNACEL OPTIQUE ?

The tax return of CATHERINE BIENNACEL OPTIQUE 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 CATHERINE BIENNACEL OPTIQUE operate?

CATHERINE BIENNACEL OPTIQUE 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.