Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1998-09-01 (27 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: AUXERRE (89000), Yonne
DEVOIZE OPTIQUE : revenue, balance sheet and financial ratios
DEVOIZE OPTIQUE is a French company
founded 27 years ago,
specialized in the sector Commerces de détail d'optique.
Based in AUXERRE (89000),
this company of category PME
shows in 2019 a revenue of 1.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - DEVOIZE OPTIQUE (SIREN 420029464)
Indicator
2024
2023
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
1 493 941 €
1 367 699 €
1 274 754 €
N/C
Net income
195 306 €
196 751 €
162 948 €
79 255 €
128 613 €
125 359 €
102 275 €
137 408 €
EBITDA
N/C
N/C
N/C
N/C
209 619 €
212 109 €
182 126 €
N/C
Net margin
N/C
N/C
N/C
N/C
8.6%
9.2%
8.0%
N/C
Revenue and income statement
In 2024, DEVOIZE OPTIQUE generates positive net income of 195 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 137 k€ -> 195 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
195 306 €
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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 1%. 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 76%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
1.385%
Financial autonomy (2024)
?
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
75.719%
Asset age ratio (2024)
?
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
2023
2024
Debt ratio
18.528
18.495
8.577
4.415
31.817
5.001
2.332
1.385
Financial autonomy
73.711
70.484
73.967
71.491
58.372
68.374
73.507
75.719
Repayment capacity
None
1.135
0.494
0.267
None
None
None
None
Cash flow / Revenue
None%
11.266%
12.279%
11.137%
None%
None%
None%
None%
Sector positioning
Debt ratio
1.392024
2021
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Excellent
In 2024, the debt ratio of DEVOIZE OPTIQUE (1.39) 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
75.72%2024
2021
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Excellent
In 2024, the financial autonomy of DEVOIZE OPTIQUE (75.7%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 212.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
?
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
212.541
Liquidity indicators evolution DEVOIZE OPTIQUE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Liquidity ratio
394.616
233.02
229.215
193.635
268.993
201.607
202.798
212.541
Interest coverage
None
2.539
1.348
0.893
None
None
None
None
Sector positioning
Liquidity ratio
212.542024
2021
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Average+8 pts over 3 years
In 2024, the liquidity ratio of DEVOIZE OPTIQUE (212.54) 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.
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 (2024)
?
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 (2024)
?
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 (2024)
?
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 (2024)
?
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 DEVOIZE OPTIQUE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Operating WCR
0 €
151 352 €
66 306 €
49 046 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
36
35
30
0
0
0
0
Customer payment term (days)
0
1
3
3
0
0
0
0
Supplier payment term (days)
0
60
56
76
0
0
0
0
Positioning of DEVOIZE OPTIQUE in its sector
Comparison with sector Commerces de détail d'optique
Valuation estimate
Based on 117 transactions of similar company sales
in 2024,
the value of DEVOIZE OPTIQUE is estimated at
475 871 €
(range 224 181€ - 1 476 139€).
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 value2024
117 transactions
224k€475k€1476k€
475 871 €Range: 224 181€ - 1 476 139€
NAF 5 année 2024
Valuation method used
Net Income Multiple
195 306 €
×
2.4x
=475 871 €
Range: 224 181€ - 1 476 139€
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 117 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 DEVOIZE OPTIQUE with other companies in the same sector:
Yes, DEVOIZE OPTIQUE generated a net profit of 195 k€ in 2024.
Where is the headquarters of DEVOIZE OPTIQUE ?
The headquarters of DEVOIZE OPTIQUE is located in AUXERRE (89000), in the department Yonne.
Where to find the tax return of DEVOIZE OPTIQUE ?
The tax return of DEVOIZE 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 DEVOIZE OPTIQUE operate?
DEVOIZE 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
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