SIREN : 384857512
GARDAN OPTIQUE SEVIN is a French company founded 34 years ago, specialized in the sector Commerces de détail d'optique. Based in GRANVILLE (50400), this company of category PME shows in 2024 a revenue of 285 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
| Indicator | 2024 | 2023 | 2018 |
|---|---|---|---|
| Revenue | 285 288 € | 209 013 € | 427 126 € |
| Net income | 289 190 € | 215 925 € | 176 309 € |
| EBITDA | -15 277 € | 21 004 € | -14 378 € |
| Net margin | 101.4% | 103.3% | 41.3% |
In 2024, GARDAN OPTIQUE SEVIN achieves revenue of 285 k€. Revenue is declining over the period 2018-2024 (CAGR: -6.5%). Vs 2023, growth of +36% (209 k€ -> 285 k€). After deducting consumption (104 k€), gross margin stands at 181 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -15 k€, representing -5.4% of revenue. Warning negative scissor effect: despite revenue change (+36%), EBITDA varies by -173%, reducing margin by 15.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 289 k€, i.e. 101.4% of revenue. This profit can be retained or distributed to shareholders.
285 288 €
180 930 €
-15 277 €
-10 651 €
289 190 €
-5.3%
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 96%. 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 98.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.14%
95.543%
98.088%
0.006
9.8%
In 2024, the debt ratio of GARDAN OPTIQUE SEVIN (0.14) 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.
In 2024, the financial autonomy of GARDAN OPTIQUE SEVIN (95.5%) 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.
In 2024, the repayment capacity of GARDAN OPTIQUE SEVIN (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 417.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
417.341
0.0
In 2024, the liquidity ratio of GARDAN OPTIQUE SEVIN (417.34) 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.
In 2024, the interest coverage of GARDAN OPTIQUE SEVIN (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Excellent situation: suppliers finance 43 days of the operating cycle (retail model). Inventory turnover is 106 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 113 days of revenue, i.e. 90 k€ to permanently finance. Notable WCR improvement over the period (-78%), freeing up cash.
89 689 €
9 j
52 j
106 j
113 j
Based on 117 transactions of similar company sales in 2024, the value of GARDAN OPTIQUE SEVIN is estimated at 372 476 € (range 184 187€ - 1 009 047€). The price/revenue ratio is 0.53x (in line with sector norms). 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare GARDAN OPTIQUE SEVIN with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of GARDAN OPTIQUE SEVIN in 2024 is 285 k€.
Yes, GARDAN OPTIQUE SEVIN generated a net profit of 289 k€ in 2024.
The headquarters of GARDAN OPTIQUE SEVIN is located in GRANVILLE (50400), in the department Manche.
The tax return of GARDAN OPTIQUE SEVIN 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).
GARDAN OPTIQUE SEVIN 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.