COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION : revenue, balance sheet and financial ratios

COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION is a French company founded 9 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in PARIS (75011), this company of category PME shows in 2020 a revenue of 710 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 - COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION (SIREN 821366697)
Indicator 2020 2019
Revenue 709 536 € 446 808 €
Net income 27 269 € -22 129 €
EBITDA 22 161 € -16 341 €
Net margin 3.8% -5.0%

Revenue and income statement

In 2020, COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION achieves revenue of 710 k€. Vs 2019, growth of +59% (447 k€ -> 710 k€). After deducting consumption (588 k€), gross margin stands at 122 k€, i.e. a rate of 17%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 3.1% of revenue. Positive scissor effect: EBITDA margin improves by +6.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

709 536 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

121 865 €

EBITDA (2020) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

22 161 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

16 224 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

27 269 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.1%

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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 148%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

147.915%

Financial autonomy (2020) ?
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

28.888%

Cash flow / Revenue (2020) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

4.35%

Repayment capacity (2020) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

1.939

Asset age ratio (2020) ?
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

42.9%

Solvency indicators evolution
COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION

Sector positioning

Debt ratio
147.91 2020
2019
2020
Q1: 0.0
Med: 9.34
Q3: 68.4
Average +44 pts over 2 years

In 2020, the debt ratio of COMPTOIR PARISIEN D'OPTIQ... (147.91) 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
28.89% 2020
2019
2020
Q1: 14.08%
Med: 36.68%
Q3: 58.19%
Average +16 pts over 2 years

In 2020, the financial autonomy of COMPTOIR PARISIEN D'OPTIQ... (28.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.94 years 2020
2019
2020
Q1: 0.0 years
Med: 0.01 years
Q3: 1.74 years
Average +50 pts over 2 years

In 2020, the repayment capacity of COMPTOIR PARISIEN D'OPTIQ... (1.94) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 324.12. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

324.124

Interest coverage (2020) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION

Sector positioning

Liquidity ratio
324.12 2020
2019
2020
Q1: 139.76
Med: 208.19
Q3: 335.17
Good +54 pts over 2 years

In 2020, the liquidity ratio of COMPTOIR PARISIEN D'OPTIQ... (324.12) 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
0.0x 2020
2019
2020
Q1: 0.0x
Med: 0.25x
Q3: 3.9x
Average

In 2020, the interest coverage of COMPTOIR PARISIEN D'OPTIQ... (0.0x) 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: 34 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 34 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 65 k€ to permanently finance.

Operating WCR (2020) ?
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

65 455 €

Customer credit (2020) ?
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

34 j

Supplier credit (2020) ?
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 (2020) ?
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

7 j

WCR in days of revenue (2020) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

33 j

WCR and payment terms evolution
COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION

Positioning of COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION is estimated at 57 613 € (range 29 975€ - 182 065€). With an EBITDA of 22 161€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.21x (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.

Estimated enterprise value 2020
124 transactions
29k€ 57k€ 182k€
57 613 € Range: 29 975€ - 182 065€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
22 161 € × 0.7x
Estimation 15 599 €
7 374€ - 56 774€
Revenue Multiple 30%
709 536 € × 0.21x
Estimation 151 113 €
81 945€ - 457 724€
Net Income Multiple 20%
27 269 € × 0.8x
Estimation 22 402 €
8 526€ - 81 809€
How is this estimate calculated?

This estimate is based on the analysis of 124 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 (Commerce de gros (commerce interentreprises) de produits pharmaceutiques)

Compare COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION

What is the revenue of COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION ?

The revenue of COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION in 2020 is 710 k€.

Is COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION profitable?

Yes, COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION generated a net profit of 27 k€ in 2020.

Where is the headquarters of COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION ?

The headquarters of COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION is located in PARIS (75011), in the department Paris.

Where to find the tax return of COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION ?

The tax return of COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION 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 COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION operate?

COMPTOIR PARISIEN D'OPTIQUE ET D'AUDITION operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.