SIREN : 518600051
CERCLE OPTIQUE is a French company founded 16 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in PARIS (75017), this company of category PME shows in 2023 a revenue of 856 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2013 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 856 127 € | 667 235 € | 900 462 € | 815 519 € | 1 001 128 € | 692 610 € | 695 201 € | 567 078 € | 435 930 € |
| Net income | -282 180 € | -74 972 € | 254 449 € | 160 881 € | 94 147 € | 121 001 € | 105 484 € | 93 178 € | 74 811 € |
| EBITDA | 151 066 € | 39 196 € | 413 882 € | 225 582 € | 320 843 € | 194 862 € | 144 920 € | 119 470 € | 133 401 € |
| Net margin | -33.0% | -11.2% | 28.3% | 19.7% | 9.4% | 17.5% | 15.2% | 16.4% | 17.2% |
In 2023, CERCLE OPTIQUE achieves revenue of 856 k€. Over the period 2013-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +7.0%. Vs 2022, growth of +28% (667 k€ -> 856 k€). After deducting consumption (0 €), gross margin stands at 856 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 151 k€, representing 17.6% of revenue. Positive scissor effect: EBITDA margin improves by +11.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -282 k€ (-33.0% of revenue), which will impact equity.
856 127 €
856 127 €
151 066 €
-398 761 €
-282 180 €
17.3%
The debt ratio (= Financial debt / Equity x 100) stands at -338%. 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 -12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 29.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
-337.54%
-11.879%
29.939%
2.866
29.9%
In 2023, the debt ratio of CERCLE OPTIQUE (-337.54) 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.
In 2023, the financial autonomy of CERCLE OPTIQUE (-11.9%) 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.
In 2023, the repayment capacity of CERCLE OPTIQUE (2.87) 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 130.94. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.
130.937
0.691
In 2023, the liquidity ratio of CERCLE OPTIQUE (130.94) 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.
In 2023, the interest coverage of CERCLE OPTIQUE (0.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 863 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 463 days. The gap of 400 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 453 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2013-2023, WCR increased by +283%, requiring additional financing.
1 076 349 €
863 j
463 j
0 j
453 j
Based on 85 transactions of similar company sales
(all years),
the value of CERCLE OPTIQUE is estimated at
196 648 €
(range 108 783€ - 658 326€).
With an EBITDA of 151 066€, the sector multiple of 1.0x is applied.
The price/revenue ratio is 0.32x
(conservative valuation).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 85 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 CERCLE OPTIQUE with other companies in the same sector:
Voir toutes les statistiques du secteur Centrales d'achat non alimentaires
The revenue of CERCLE OPTIQUE in 2023 is 856 k€.
CERCLE OPTIQUE recorded a net loss in 2023.
The headquarters of CERCLE OPTIQUE is located in PARIS (75017), in the department Paris.
The tax return of CERCLE 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).
CERCLE OPTIQUE operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.