Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1989-03-15 (37 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: PARIS (75015), Paris
CHARLOIS LECOURBE : revenue, balance sheet and financial ratios
CHARLOIS LECOURBE is a French company
founded 37 years ago,
specialized in the sector Commerces de détail d'optique.
Based in PARIS (75015),
this company of category PME
shows in 2023 a revenue of 1.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - CHARLOIS LECOURBE (SIREN 350340790)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
1 281 943 €
1 286 142 €
1 245 748 €
983 067 €
1 196 189 €
1 232 140 €
1 110 814 €
1 043 801 €
Net income
157 143 €
155 380 €
145 603 €
188 731 €
226 623 €
143 324 €
164 653 €
149 059 €
79 961 €
39 458 €
EBITDA
N/C
N/C
214 447 €
272 880 €
320 046 €
208 732 €
259 000 €
258 503 €
162 724 €
96 502 €
Net margin
N/C
N/C
11.4%
14.7%
18.2%
14.6%
13.8%
12.1%
7.2%
3.8%
Revenue and income statement
In 2025, CHARLOIS LECOURBE generates positive net income of 157 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 39 k€ -> 157 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
157 143 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 89%. 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
1.856%
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
89.068%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
291.047
213.841
130.759
83.477
56.276
37.175
18.814
5.296
3.27
1.856
Financial autonomy
22.119
26.864
35.785
47.149
52.537
61.472
75.458
85.763
87.595
89.068
Repayment capacity
16.603
8.844
4.538
3.462
3.183
1.732
1.165
0.458
None
None
Cash flow / Revenue
5.574%
8.956%
13.11%
14.659%
15.662%
18.912%
16.144%
12.952%
None%
None%
Sector positioning
Debt ratio
1.862025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Excellent
In 2025, the debt ratio of CHARLOIS LECOURBE (1.86) 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
89.07%2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Excellent+14 pts over 3 years
In 2025, the financial autonomy of CHARLOIS LECOURBE (89.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
0.46 years2023
2023
Q1: 0.04 years
Med: 1.1 years
Q3: 2.99 years
Good
In 2023, the repayment capacity of CHARLOIS LECOURBE (0.46) 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 445.55. 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
445.552
Liquidity indicators evolution CHARLOIS LECOURBE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
189.859
158.283
152.904
192.667
218.073
210.704
294.086
302.962
368.493
445.552
Interest coverage
39.193
18.973
10.295
8.729
3.153
1.452
1.365
2.826
None
None
Sector positioning
Liquidity ratio
445.552025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Excellent+16 pts over 3 years
In 2025, the liquidity ratio of CHARLOIS LECOURBE (445.55) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Interest coverage
2.83x2023
2023
Q1: 0.0x
Med: 1.15x
Q3: 3.97x
Good
In 2023, the interest coverage of CHARLOIS LECOURBE (2.8x) 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) 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 CHARLOIS LECOURBE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
338 703 €
272 316 €
270 295 €
324 873 €
340 456 €
338 993 €
380 659 €
332 831 €
0 €
0 €
Inventory turnover (days)
76
70
58
53
73
60
59
55
0
0
Customer payment term (days)
19
14
27
33
33
28
15
9
0
0
Supplier payment term (days)
79
81
76
77
78
82
56
48
0
0
Positioning of CHARLOIS LECOURBE 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 CHARLOIS LECOURBE is estimated at
581 967 €
(range 219 876€ - 857 370€).
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 value2025
83 tx
219k€581k€857k€
581 967 €Range: 219 876€ - 857 370€
NAF 5 année 2025
Valuation method used
Net Income Multiple
157 143 €
×
3.7x
=581 967 €
Range: 219 876€ - 857 371€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 CHARLOIS LECOURBE with other companies in the same sector:
Frequently asked questions about CHARLOIS LECOURBE
What is the revenue of CHARLOIS LECOURBE ?
The revenue of CHARLOIS LECOURBE in 2023 is 1.3 M€.
Is CHARLOIS LECOURBE profitable?
Yes, CHARLOIS LECOURBE generated a net profit of 157 k€ in 2025.
Where is the headquarters of CHARLOIS LECOURBE ?
The headquarters of CHARLOIS LECOURBE is located in PARIS (75015), in the department Paris.
Where to find the tax return of CHARLOIS LECOURBE ?
The tax return of CHARLOIS LECOURBE 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 CHARLOIS LECOURBE operate?
CHARLOIS LECOURBE 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.
Item evolution
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