SIREN : 353985823
JEAN LEMPEREUR EVREUX is a French company founded 36 years ago, specialized in the sector Commerces de détail d'optique. Based in EVREUX (27000), this company of category PME shows in 2018 a revenue of 667 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 | 2018 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 666 659 € | 715 195 € | 803 161 € |
| Net income | 11 013 € | -107 802 € | -110 440 € |
| EBITDA | 38 127 € | 82 710 € | 43 791 € |
| Net margin | 1.7% | -15.1% | -13.8% |
In 2018, JEAN LEMPEREUR EVREUX achieves revenue of 667 k€. Revenue is declining over the period 2016-2018 (CAGR: -8.9%). Slight decline of -7% vs 2017. After deducting consumption (293 k€), gross margin stands at 373 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 38 k€, representing 5.7% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -54%, reducing margin by 5.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 1.7% of revenue. This profit can be retained or distributed to shareholders.
666 659 €
373 477 €
38 127 €
24 791 €
11 013 €
5.7%
The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
2.672%
10.765%
-0.695%
-0.729
6.0%
In 2018, the debt ratio of JEAN LEMPEREUR EVREUX (2.67) 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 2018, the financial autonomy of JEAN LEMPEREUR EVREUX (10.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2018, the repayment capacity of JEAN LEMPEREUR EVREUX (-0.73) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 18.15. 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 32.2x. Operating income very largely covers interest expenses: high safety margin.
18.148
32.25
In 2018, the liquidity ratio of JEAN LEMPEREUR EVREUX (18.15) 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.
In 2018, the interest coverage of JEAN LEMPEREUR EVREUX (32.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. Excellent situation: suppliers finance 90 days of the operating cycle (retail model). Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). WCR is negative (-382 days): operations structurally generate cash.
-707 579 €
35 j
125 j
65 j
-382 j
Based on 123 transactions of similar company sales in 2018, the value of JEAN LEMPEREUR EVREUX is estimated at 177 239 € (range 68 783€ - 336 810€). With an EBITDA of 38 127€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.43x (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.
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This estimate is based on the analysis of 123 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 JEAN LEMPEREUR EVREUX with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of JEAN LEMPEREUR EVREUX in 2018 is 667 k€.
Yes, JEAN LEMPEREUR EVREUX generated a net profit of 11 k€ in 2018.
The headquarters of JEAN LEMPEREUR EVREUX is located in EVREUX (27000), in the department Eure.
The tax return of JEAN LEMPEREUR EVREUX 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).
JEAN LEMPEREUR EVREUX 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.