Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2000-02-28 (26 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: PAUILLAC (33250), Gironde
COUGET OPTIQUE : revenue, balance sheet and financial ratios
COUGET OPTIQUE is a French company
founded 26 years ago,
specialized in the sector Commerces de détail d'optique.
Based in PAUILLAC (33250),
this company of category PME
shows in 2015 a revenue of 648 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - COUGET OPTIQUE (SIREN 429670003)
Indicator
2021
2015
2013
2012
Revenue
N/C
648 049 €
688 764 €
707 636 €
Net income
62 582 €
83 578 €
93 692 €
91 673 €
EBITDA
N/C
128 488 €
142 485 €
138 717 €
Net margin
N/C
12.9%
13.6%
13.0%
Revenue and income statement
In 2021, COUGET OPTIQUE generates positive net income of 63 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2012-2021: 92 k€ -> 63 k€.
Net income (2021)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
62 582 €
Loading income statement...
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
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
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 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2021)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
44.971%
Financial autonomy (2021)
?
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
49.593%
Asset age ratio (2021)
?
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
2012
2013
2015
2021
Debt ratio
0.0
0.0
46.13
44.971
Financial autonomy
73.255
67.937
55.737
49.593
Repayment capacity
0.0
0.0
1.277
None
Cash flow / Revenue
14.734%
15.577%
14.667%
None%
Sector positioning
Debt ratio
44.972021
2013
2015
2021
Q1: 11.81
Med: 37.68
Q3: 95.53
Average+28 pts over 3 years
In 2021, the debt ratio of COUGET OPTIQUE (44.97) 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
49.59%2021
2013
2015
2021
Q1: 27.89%
Med: 48.8%
Q3: 65.49%
Good-29 pts over 3 years
In 2021, the financial autonomy of COUGET OPTIQUE (49.6%) 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
1.28 years2015
2013
2015
Q1: 0.0 years
Med: 1.33 years
Q3: 4.24 years
Good+24 pts over 2 years
In 2015, the repayment capacity of COUGET OPTIQUE (1.28) 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 181.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2021)
?
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
181.925
Liquidity indicators evolution COUGET OPTIQUE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2012
2013
2015
2021
Liquidity ratio
232.675
223.152
202.041
181.925
Interest coverage
0.06
0.044
2.552
None
Sector positioning
Liquidity ratio
181.932021
2013
2015
2021
Q1: 181.19
Med: 267.26
Q3: 375.48
Average-50 pts over 3 years
In 2021, the liquidity ratio of COUGET OPTIQUE (181.93) 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.
Interest coverage
2.55x2015
2013
2015
Q1: 0.0x
Med: 3.31x
Q3: 10.43x
Average+19 pts over 2 years
In 2015, the interest coverage of COUGET OPTIQUE (2.5x) 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.
Operating WCR (2021)
?
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 (2021)
?
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 (2021)
?
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 (2021)
?
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 COUGET OPTIQUE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2012
2013
2015
2021
Operating WCR
165 785 €
180 002 €
170 320 €
0 €
Inventory turnover (days)
33
36
30
0
Customer payment term (days)
6
5
5
0
Supplier payment term (days)
53
58
58
0
Positioning of COUGET OPTIQUE in its sector
Comparison with sector Commerces de détail d'optique
Valuation estimate
Based on 105 transactions of similar company sales
in 2021,
the value of COUGET OPTIQUE is estimated at
163 291 €
(range 62 824€ - 582 167€).
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 value2021
105 transactions
62k€163k€582k€
163 291 €Range: 62 824€ - 582 167€
NAF 5 année 2021
Valuation method used
Net Income Multiple
62 582 €
×
2.6x
=163 291 €
Range: 62 824€ - 582 167€
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 105 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 COUGET OPTIQUE with other companies in the same sector:
Yes, COUGET OPTIQUE generated a net profit of 63 k€ in 2021.
Where is the headquarters of COUGET OPTIQUE ?
The headquarters of COUGET OPTIQUE is located in PAUILLAC (33250), in the department Gironde.
Where to find the tax return of COUGET OPTIQUE ?
The tax return of COUGET 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).
In which sector does COUGET OPTIQUE operate?
COUGET 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.
Item evolution
Rotate your phone to landscape mode to view the chart