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FRANCOIS GUERRA OPTICIEN LUNETIER : revenue, balance sheet and financial ratios

FRANCOIS GUERRA OPTICIEN LUNETIER is a French company founded 15 years ago, specialized in the sector Commerces de détail d'optique. Based in DIJON (21000), this company of category PME shows in 2022 a revenue of 147 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

Financial history - FRANCOIS GUERRA OPTICIEN LUNETIER (SIREN 532127834)
Indicator 2022
Revenue 146 863 €
Net income 9 608 €
EBITDA 20 356 €
Net margin 6.5%

Revenue and income statement

In 2022, FRANCOIS GUERRA OPTICIEN LUNETIER achieves revenue of 147 k€. After deducting consumption (44 k€), gross margin stands at 103 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 13.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 6.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

146 863 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

103 273 €

EBITDA (2022) ?
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

20 356 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

10 387 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

9 608 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.4%

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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 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 45%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.191%

Financial autonomy (2022) ?
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

44.802%

Cash flow / Revenue (2022) ?
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

12.183%

Repayment capacity (2022) ?
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

0.005

Asset age ratio (2022) ?
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

41.5%

Solvency indicators evolution
FRANCOIS GUERRA OPTICIEN LUNETIER

Sector positioning

Debt ratio
0.19 2022
2022
Q1: 10.37
Med: 34.19
Q3: 87.48
Excellent

In 2022, the debt ratio of FRANCOIS GUERRA OPTICIEN ... (0.19) 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
44.8% 2022
2022
Q1: 28.09%
Med: 50.24%
Q3: 67.44%
Average

In 2022, the financial autonomy of FRANCOIS GUERRA OPTICIEN ... (44.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.01 years 2022
2022
Q1: 0.01 years
Med: 1.19 years
Q3: 3.48 years
Excellent

In 2022, the repayment capacity of FRANCOIS GUERRA OPTICIEN ... (0.01) 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 67.60. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

67.602

Interest coverage (2022) ?
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

0.609

Liquidity indicators evolution
FRANCOIS GUERRA OPTICIEN LUNETIER

Sector positioning

Liquidity ratio
67.6 2022
2022
Q1: 170.76
Med: 259.65
Q3: 390.95
Watch

In 2022, the liquidity ratio of FRANCOIS GUERRA OPTICIEN ... (67.60) 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.

Interest coverage
0.61x 2022
2022
Q1: 0.0x
Med: 1.09x
Q3: 3.87x
Average

In 2022, the interest coverage of FRANCOIS GUERRA OPTICIEN ... (0.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 134 days. Excellent situation: suppliers finance 134 days of the operating cycle (retail model). Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 71 days of revenue, i.e. 29 k€ to permanently finance.

Operating WCR (2022) ?
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

29 063 €

Customer credit (2022) ?
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 (2022) ?
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

134 j

Inventory turnover (2022) ?
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

76 j

WCR in days of revenue (2022) ?
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

71 j

WCR and payment terms evolution
FRANCOIS GUERRA OPTICIEN LUNETIER

Positioning of FRANCOIS GUERRA OPTICIEN LUNETIER in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 109 transactions of similar company sales in 2022, the value of FRANCOIS GUERRA OPTICIEN LUNETIER is estimated at 45 302 € (range 27 951€ - 87 224€). With an EBITDA of 20 356€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.48x (conservative valuation). 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 2022
109 transactions
27k€ 45k€ 87k€
45 302 € Range: 27 951€ - 87 224€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
20 356 € × 1.8x
Estimation 37 347 €
24 682€ - 79 785€
Revenue Multiple 30%
146 863 € × 0.48x
Estimation 70 897 €
43 652€ - 114 618€
Net Income Multiple 20%
9 608 € × 2.8x
Estimation 26 799 €
12 574€ - 64 733€
How is this estimate calculated?

This estimate is based on the analysis of 109 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 FRANCOIS GUERRA OPTICIEN LUNETIER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail d'optique

Frequently asked questions about FRANCOIS GUERRA OPTICIEN LUNETIER

What is the revenue of FRANCOIS GUERRA OPTICIEN LUNETIER ?

The revenue of FRANCOIS GUERRA OPTICIEN LUNETIER in 2022 is 147 k€.

Is FRANCOIS GUERRA OPTICIEN LUNETIER profitable?

Yes, FRANCOIS GUERRA OPTICIEN LUNETIER generated a net profit of 10 k€ in 2022.

Where is the headquarters of FRANCOIS GUERRA OPTICIEN LUNETIER ?

The headquarters of FRANCOIS GUERRA OPTICIEN LUNETIER is located in DIJON (21000), in the department Cote-d'Or.

Where to find the tax return of FRANCOIS GUERRA OPTICIEN LUNETIER ?

The tax return of FRANCOIS GUERRA OPTICIEN LUNETIER 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 FRANCOIS GUERRA OPTICIEN LUNETIER operate?

FRANCOIS GUERRA OPTICIEN LUNETIER 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.