D.V.F OPTICAL : revenue, balance sheet and financial ratios
D.V.F OPTICAL is a French company
founded 14 years ago,
specialized in the sector Commerces de détail d'optique.
Based in SAINT-LEONARD (76400),
this company of category PME
shows in 2020 a revenue of 1.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - D.V.F OPTICAL (SIREN 751474305)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
1 857 154 €
1 285 440 €
855 152 €
719 466 €
663 442 €
Net income
16 080 €
14 014 €
13 646 €
220 622 €
123 320 €
121 053 €
98 574 €
87 510 €
46 485 €
EBITDA
N/C
N/C
N/C
N/C
441 715 €
362 589 €
243 824 €
211 745 €
157 611 €
Net margin
N/C
N/C
N/C
N/C
6.6%
9.4%
11.5%
12.2%
7.0%
Revenue and income statement
In 2024, D.V.F OPTICAL generates positive net income of 16 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 46 k€ -> 16 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
16 080 €
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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 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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
46.161%
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
40.667%
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
2022
2023
2024
Debt ratio
-372.415
68543.194
133.224
202.567
215.298
112.499
87.834
69.286
46.161
Financial autonomy
-22.744
0.1
25.1
20.535
22.945
33.333
38.125
34.282
40.667
Repayment capacity
3.964
2.14
0.988
2.469
3.842
None
None
None
None
Cash flow / Revenue
12.337%
17.003%
15.599%
14.041%
10.359%
None%
None%
None%
None%
Sector positioning
Debt ratio
46.162024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Average-12 pts over 3 years
In 2024, the debt ratio of D.V.F OPTICAL (46.16) 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
40.67%2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average
In 2024, the financial autonomy of D.V.F OPTICAL (40.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 248.94. 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
248.94
Liquidity indicators evolution D.V.F OPTICAL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
155.756
216.568
188.643
182.165
346.777
328.802
348.012
236.362
248.94
Interest coverage
7.248
2.637
1.585
1.031
1.174
None
None
None
None
Sector positioning
Liquidity ratio
248.942024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Average-17 pts over 3 years
In 2024, the liquidity ratio of D.V.F OPTICAL (248.94) 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 D.V.F OPTICAL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
188 875 €
252 374 €
264 499 €
437 152 €
393 271 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
40
48
46
54
32
0
0
0
0
Customer payment term (days)
21
28
32
34
24
0
0
0
0
Supplier payment term (days)
91
65
72
138
77
0
0
0
0
Positioning of D.V.F OPTICAL 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 D.V.F OPTICAL is estimated at
39 179 €
(range 18 457€ - 121 533€).
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
18k€39k€121k€
39 179 €Range: 18 457€ - 121 533€
NAF 5 année 2024
Valuation method used
Net Income Multiple
16 080 €
×
2.4x
=39 180 €
Range: 18 457€ - 121 534€
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 D.V.F OPTICAL with other companies in the same sector:
Yes, D.V.F OPTICAL generated a net profit of 16 k€ in 2024.
Where is the headquarters of D.V.F OPTICAL ?
The headquarters of D.V.F OPTICAL is located in SAINT-LEONARD (76400), in the department Seine-Maritime.
Where to find the tax return of D.V.F OPTICAL ?
The tax return of D.V.F OPTICAL 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 D.V.F OPTICAL operate?
D.V.F OPTICAL 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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