GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- : revenue, balance sheet and financial ratios

GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- is a French company founded 57 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in CLAMART (92140), this company of category ETI shows in 2024 a revenue of 90.5 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 - GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- (SIREN 326980018)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 90 511 239 € 87 950 364 € 84 733 910 € 85 412 936 € 71 086 639 € 82 536 672 € 74 966 972 € 73 593 361 € 74 776 243 €
Net income 3 304 947 € 12 152 294 € 8 400 202 € 10 490 908 € 1 406 416 € 3 100 388 € 6 059 291 € 5 222 607 € 5 264 806 €
EBITDA 41 089 157 € 38 713 906 € 36 162 640 € 43 382 510 € 28 839 415 € 25 048 257 € 23 931 442 € 21 198 672 € 20 307 746 €
Net margin 3.7% 13.8% 9.9% 12.3% 2.0% 3.8% 8.1% 7.1% 7.0%

Revenue and income statement

In 2024, GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- achieves revenue of 90.5 M€. Revenue is growing positively over 9 years (CAGR: +2.4%). Vs 2023: +3%. After deducting consumption (805 k€), gross margin stands at 89.7 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 41.1 M€, representing 45.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.3 M€, i.e. 3.7% 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

90 511 239 €

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

89 706 485 €

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

41 089 157 €

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

38 960 489 €

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

3 304 947 €

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

45.4%

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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 47%. 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 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

0.102%

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

46.699%

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

5.595%

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

0.027

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

65.5%

Solvency indicators evolution
GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL-

Sector positioning

Debt ratio
0.1 2024
2022
2023
2024
Q1: 0.09
Med: 12.77
Q3: 91.48
Excellent

In 2024, the debt ratio of GROUPEMENT D'ACHATS DES O... (0.10) 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
46.7% 2024
2022
2023
2024
Q1: 14.45%
Med: 32.5%
Q3: 56.23%
Good

In 2024, the financial autonomy of GROUPEMENT D'ACHATS DES O... (46.7%) 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
0.03 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 3.44 years
Good

In 2024, the repayment capacity of GROUPEMENT D'ACHATS DES O... (0.03) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 134.77. 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 8.9x. Operating income very largely covers interest expenses: high safety margin.

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

134.77

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

8.856

Liquidity indicators evolution
GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL-

Sector positioning

Liquidity ratio
134.77 2024
2022
2023
2024
Q1: 121.61
Med: 177.19
Q3: 308.74
Average

In 2024, the liquidity ratio of GROUPEMENT D'ACHATS DES O... (134.77) 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.

Interest coverage
8.86x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.78x
Q3: 21.01x
Good -15 pts over 3 years

In 2024, the interest coverage of GROUPEMENT D'ACHATS DES O... (8.9x) 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: 335 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 411 days. Excellent situation: suppliers finance 76 days of the operating cycle (retail model). Overall, WCR represents 276 days of revenue, i.e. 69.4 M€ to permanently finance. Over 2016-2024, WCR increased by +78%, 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

69 387 726 €

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

335 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

411 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 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

276 j

WCR and payment terms evolution
GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL-

Positioning of GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- in its sector

Comparison with sector Centrales d'achat non alimentaires

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- is estimated at 29 900 936 € (range 16 419 327€ - 115 118 146€). With an EBITDA of 41 089 157€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
85 tx
16419k€ 29900k€ 115118k€
29 900 936 € Range: 16 419 327€ - 115 118 146€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
41 089 157 € × 1.0x
Estimation 40 442 209 €
22 201 421€ - 179 239 237€
Revenue Multiple 30%
90 511 239 € × 0.32x
Estimation 29 240 849 €
16 286 208€ - 69 484 050€
Net Income Multiple 20%
3 304 947 € × 1.4x
Estimation 4 537 884 €
2 163 772€ - 23 266 564€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Centrales d'achat non alimentaires)

Compare GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- with other companies in the same sector:

Voir toutes les statistiques du secteur Centrales d'achat non alimentaires

Frequently asked questions about GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL-

What is the revenue of GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- ?

The revenue of GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- in 2024 is 90.5 M€.

Is GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- profitable?

Yes, GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- generated a net profit of 3.3 M€ in 2024.

Where is the headquarters of GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- ?

The headquarters of GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- is located in CLAMART (92140), in the department Hauts-de-Seine.

Where to find the tax return of GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- ?

The tax return of GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- 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 GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- operate?

GROUPEMENT D'ACHATS DES OPTICIENS LUNETIERS -GADOL- operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.