SIREN : 510338809
COURTILS OPTIQUE is a French company founded 17 years ago, specialized in the sector Commerces de détail d'optique. Based in LYS-HAUT-LAYON (49310), this company of category PME shows in 2024 a revenue of 473 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 | 2024 |
|---|---|
| Revenue | 472 906 € |
| Net income | 45 256 € |
| EBITDA | 71 339 € |
| Net margin | 9.6% |
In 2024, COURTILS OPTIQUE achieves revenue of 473 k€. After deducting consumption (137 k€), gross margin stands at 336 k€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 71 k€, representing 15.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 45 k€, i.e. 9.6% of revenue. This profit can be retained or distributed to shareholders.
472 906 €
336 346 €
71 339 €
53 493 €
45 256 €
14.9%
The debt ratio (= Financial debt / Equity x 100) stands at 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
41.002%
55.957%
12.494%
1.812
In 2024, the debt ratio of COURTILS OPTIQUE (41.00) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of COURTILS OPTIQUE (56.0%) 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.
In 2024, the repayment capacity of COURTILS OPTIQUE (1.81) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 1.9x. Coverage is limited: any activity downturn would jeopardize interest payments.
0.0
1.864
In 2024, the liquidity ratio of COURTILS OPTIQUE (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of COURTILS OPTIQUE (1.9x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Excellent situation: suppliers finance 68 days of the operating cycle (retail model). WCR is negative (-27 days): operations structurally generate cash.
-35 061 €
0 j
68 j
0 j
-27 j
Based on 117 transactions of similar company sales in 2024, the value of COURTILS OPTIQUE is estimated at 238 844 € (range 150 752€ - 447 213€). With an EBITDA of 71 339€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 117 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 COURTILS OPTIQUE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of COURTILS OPTIQUE in 2024 is 473 k€.
Yes, COURTILS OPTIQUE generated a net profit of 45 k€ in 2024.
The headquarters of COURTILS OPTIQUE is located in LYS-HAUT-LAYON (49310), in the department Maine-et-Loire.
The tax return of COURTILS 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).
COURTILS 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.