CENTRE BASSE VISION VASSAL SAINT - ETIENNE : revenue, balance sheet and financial ratios

CENTRE BASSE VISION VASSAL SAINT - ETIENNE is a French company founded 12 years ago, specialized in the sector Commerces de détail d'optique. Based in SAINT-ETIENNE (42000), this company of category PME shows in 2022 a revenue of 268 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

Financial history - CENTRE BASSE VISION VASSAL SAINT - ETIENNE (SIREN 797456571)
Indicator 2024 2023 2022 2021 2020
Revenue N/C N/C 268 363 € 264 042 € 246 516 €
Net income 26 663 € 4 469 € 44 578 € 42 966 € 38 645 €
EBITDA N/C N/C 57 191 € 53 090 € 54 964 €
Net margin N/C N/C 16.6% 16.3% 15.7%

Revenue and income statement

In 2024, CENTRE BASSE VISION VASSAL SAINT - ETIENNE generates positive net income of 27 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 39 k€ -> 27 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

26 663 €

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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 4%. 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 69%. 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

4.333%

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

69.003%

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

14.6%

Solvency indicators evolution
CENTRE BASSE VISION VASSAL SAINT - ETIENNE

Sector positioning

Debt ratio
4.33 2024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Excellent

In 2024, the debt ratio of CENTRE BASSE VISION VASSA... (4.33) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
69.0% 2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Good

In 2024, the financial autonomy of CENTRE BASSE VISION VASSA... (69.0%) 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.

Repayment capacity
0.53 years 2022
2022
Q1: 0.01 years
Med: 1.19 years
Q3: 3.48 years
Good

In 2022, the repayment capacity of CENTRE BASSE VISION VASSA... (0.53) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 349.13. 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

349.127

Liquidity indicators evolution
CENTRE BASSE VISION VASSAL SAINT - ETIENNE

Sector positioning

Liquidity ratio
349.13 2024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Good

In 2024, the liquidity ratio of CENTRE BASSE VISION VASSA... (349.13) 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.

Interest coverage
0.25x 2022
2022
Q1: 0.0x
Med: 1.09x
Q3: 3.87x
Average

In 2022, the interest coverage of CENTRE BASSE VISION VASSA... (0.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4097 days. Excellent situation: suppliers finance 4097 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

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

4097 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
CENTRE BASSE VISION VASSAL SAINT - ETIENNE

Positioning of CENTRE BASSE VISION VASSAL SAINT - ETIENNE 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 CENTRE BASSE VISION VASSAL SAINT - ETIENNE is estimated at 64 965 € (range 30 605€ - 201 521€). 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
30k€ 64k€ 201k€
64 965 € Range: 30 605€ - 201 521€
NAF 5 année 2024

Valuation method used

Net Income Multiple
26 663 € × 2.4x = 64 965 €
Range: 30 605€ - 201 521€

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 CENTRE BASSE VISION VASSAL SAINT - ETIENNE with other companies in the same sector:

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

Frequently asked questions about CENTRE BASSE VISION VASSAL SAINT - ETIENNE

What is the revenue of CENTRE BASSE VISION VASSAL SAINT - ETIENNE ?

The revenue of CENTRE BASSE VISION VASSAL SAINT - ETIENNE in 2022 is 268 k€.

Is CENTRE BASSE VISION VASSAL SAINT - ETIENNE profitable?

Yes, CENTRE BASSE VISION VASSAL SAINT - ETIENNE generated a net profit of 27 k€ in 2024.

Where is the headquarters of CENTRE BASSE VISION VASSAL SAINT - ETIENNE ?

The headquarters of CENTRE BASSE VISION VASSAL SAINT - ETIENNE is located in SAINT-ETIENNE (42000), in the department Loire.

Where to find the tax return of CENTRE BASSE VISION VASSAL SAINT - ETIENNE ?

The tax return of CENTRE BASSE VISION VASSAL SAINT - ETIENNE 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 CENTRE BASSE VISION VASSAL SAINT - ETIENNE operate?

CENTRE BASSE VISION VASSAL SAINT - ETIENNE 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.