ELECTRO OPTICAL SYSTEMS : revenue, balance sheet and financial ratios

ELECTRO OPTICAL SYSTEMS is a French company founded 34 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in LYON (69009), this company of category PME shows in 2024 a revenue of 11.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ELECTRO OPTICAL SYSTEMS (SIREN 383378981)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 11 140 160 € 11 739 969 € N/C N/C N/C 11 767 821 € N/C N/C 8 780 571 €
Net income 562 772 € 424 772 € 629 651 € -10 721 € -19 544 € 350 796 € 346 009 € 283 874 € 73 826 €
EBITDA 644 022 € 489 339 € N/C N/C N/C 424 372 € N/C N/C 601 554 €
Net margin 5.1% 3.6% N/C N/C N/C 3.0% N/C N/C 0.8%

Revenue and income statement

In 2024, ELECTRO OPTICAL SYSTEMS achieves revenue of 11.1 M€. Revenue is growing positively over 9 years (CAGR: +3.0%). Slight decline of -5% vs 2023. After deducting consumption (7.6 M€), gross margin stands at 3.5 M€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 644 k€, representing 5.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 563 k€, i.e. 5.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

11 140 160 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 493 469 €

EBITDA (2024) ?
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

644 022 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

696 086 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

562 772 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.8%

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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 0%. 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 4.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.039%

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

66.27%

Cash flow / Revenue (2024) ?
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

4.597%

Repayment capacity (2024) ?
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

0.0

Asset age ratio (2024) ?
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

39.2%

Solvency indicators evolution
ELECTRO OPTICAL SYSTEMS

Sector positioning

Debt ratio
0.04 2024
2022
2023
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Excellent

In 2024, the debt ratio of ELECTRO OPTICAL SYSTEMS (0.04) 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
66.27% 2024
2022
2023
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Good +13 pts over 3 years

In 2024, the financial autonomy of ELECTRO OPTICAL SYSTEMS (66.3%) 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
0.0 years 2024
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.32 years
Excellent

In 2024, the repayment capacity of ELECTRO OPTICAL SYSTEMS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 397.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.

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

397.378

Interest coverage (2024) ?
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

0.683

Liquidity indicators evolution
ELECTRO OPTICAL SYSTEMS

Sector positioning

Liquidity ratio
397.38 2024
2022
2023
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Excellent +17 pts over 3 years

In 2024, the liquidity ratio of ELECTRO OPTICAL SYSTEMS (397.38) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.68x 2024
2023
2024
Q1: 0.0x
Med: 0.63x
Q3: 5.9x
Good

In 2024, the interest coverage of ELECTRO OPTICAL SYSTEMS (0.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The company must finance 24 days of gap between collections and payments. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 109 days of revenue, i.e. 3.4 M€ to permanently finance. Over 2016-2024, WCR increased by +122%, requiring additional financing.

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

3 361 989 €

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

48 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

24 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

4 j

WCR in days of revenue (2024) ?
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

109 j

WCR and payment terms evolution
ELECTRO OPTICAL SYSTEMS

Positioning of ELECTRO OPTICAL SYSTEMS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 889 060€ to 2 771 004€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
889k€ 1437k€ 2771k€
1 437 771 € Range: 889 060€ - 2 771 004€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 fournitures et équipements industriels divers)

Compare ELECTRO OPTICAL SYSTEMS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about ELECTRO OPTICAL SYSTEMS

What is the revenue of ELECTRO OPTICAL SYSTEMS ?

The revenue of ELECTRO OPTICAL SYSTEMS in 2024 is 11.1 M€.

Is ELECTRO OPTICAL SYSTEMS profitable?

Yes, ELECTRO OPTICAL SYSTEMS generated a net profit of 563 k€ in 2024.

Where is the headquarters of ELECTRO OPTICAL SYSTEMS ?

The headquarters of ELECTRO OPTICAL SYSTEMS is located in LYON (69009), in the department Rhone.

Where to find the tax return of ELECTRO OPTICAL SYSTEMS ?

The tax return of ELECTRO OPTICAL SYSTEMS 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 ELECTRO OPTICAL SYSTEMS operate?

ELECTRO OPTICAL SYSTEMS operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.