EYE LOVE : revenue, balance sheet and financial ratios

EYE LOVE is a French company founded 20 years ago, specialized in the sector Commerces de détail d'optique. Based in TARBES (65000), this company of category PME shows in 2017 a revenue of 4.6 M€. 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

Financial history - EYE LOVE (SIREN 489062000)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 4 560 154 € 4 128 217 €
Net income 805 596 € 911 159 € 713 593 € 1 223 516 € 590 430 € 402 923 € 349 326 € 433 031 €
EBITDA N/C N/C N/C N/C N/C N/C 1 127 386 € 1 092 119 €
Net margin N/C N/C N/C N/C N/C N/C 7.7% 10.5%

Revenue and income statement

In 2024, EYE LOVE generates positive net income of 806 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 433 k€ -> 806 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

805 596 €

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Chart evolution

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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 99%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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

98.887%

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

42.172%

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

19.9%

Solvency indicators evolution
EYE LOVE

Sector positioning

Debt ratio
98.89 2024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Average

In 2024, the debt ratio of EYE LOVE (98.89) 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
42.17% 2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average

In 2024, the financial autonomy of EYE LOVE (42.2%) 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 781.86. 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

781.856

Liquidity indicators evolution
EYE LOVE

Sector positioning

Liquidity ratio
781.86 2024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Excellent

In 2024, the liquidity ratio of EYE LOVE (781.86) 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.

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
EYE LOVE

Positioning of EYE LOVE 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 EYE LOVE is estimated at 1 962 867 € (range 924 701€ - 6 088 761€). 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 value 2024
117 transactions
924k€ 1962k€ 6088k€
1 962 867 € Range: 924 701€ - 6 088 761€
NAF 5 année 2024

Valuation method used

Net Income Multiple
805 596 € × 2.4x = 1 962 867 €
Range: 924 701€ - 6 088 762€

Only this financial indicator is available for this company.

Valuation evolution

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 EYE LOVE with other companies in the same sector:

Frequently asked questions about EYE LOVE

What is the revenue of EYE LOVE ?

The revenue of EYE LOVE in 2017 is 4.6 M€.

Is EYE LOVE profitable?

Yes, EYE LOVE generated a net profit of 806 k€ in 2024.

Where is the headquarters of EYE LOVE ?

The headquarters of EYE LOVE is located in TARBES (65000), in the department Hautes-Pyrenees.

Where to find the tax return of EYE LOVE ?

The tax return of EYE LOVE 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 EYE LOVE operate?

EYE LOVE 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.