SIREN : 810348607
CESSON OPTIQUE is a French company founded 11 years ago, specialized in the sector Commerces de détail d'optique. Based in CESSON-SEVIGNE (35510), this company of category PME shows in 2017 a revenue of 373 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
| Indicator | 2017 | 2016 |
|---|---|---|
| Revenue | 372 637 € | N/C |
| Net income | 34 387 € | 51 168 € |
| EBITDA | 51 234 € | N/C |
| Net margin | 9.2% | N/C |
In 2017, CESSON OPTIQUE achieves revenue of 373 k€. After deducting consumption (141 k€), gross margin stands at 231 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 51 k€, representing 13.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 9.2% of revenue. This profit can be retained or distributed to shareholders.
372 637 €
231 438 €
51 234 €
43 334 €
34 387 €
13.7%
The debt ratio (= Financial debt / Equity x 100) stands at 333%. 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 20%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 11.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
333.202%
20.434%
11.251%
7.381
65.8%
In 2017, the debt ratio of CESSON OPTIQUE (333.20) 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.
In 2017, the financial autonomy of CESSON OPTIQUE (20.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2017, the repayment capacity of CESSON OPTIQUE (7.38) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 187.29. 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 10.0x. Operating income very largely covers interest expenses: high safety margin.
187.292
10.03
In 2017, the liquidity ratio of CESSON OPTIQUE (187.29) 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 2017, the interest coverage of CESSON OPTIQUE (10.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 10 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). Inventory turnover is 46 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 80 days of revenue, i.e. 83 k€ to permanently finance.
83 191 €
10 j
63 j
46 j
80 j
Based on 144 transactions of similar company sales in 2017, the value of CESSON OPTIQUE is estimated at 211 600 € (range 114 835€ - 341 511€). With an EBITDA of 51 234€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.51x (in line with sector norms). 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.
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This estimate is based on the analysis of 144 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 CESSON OPTIQUE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of CESSON OPTIQUE in 2017 is 373 k€.
Yes, CESSON OPTIQUE generated a net profit of 34 k€ in 2017.
The headquarters of CESSON OPTIQUE is located in CESSON-SEVIGNE (35510), in the department Ille-et-Vilaine.
The tax return of CESSON 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).
CESSON 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.