Le dernier exercice comptable publié pour cette entreprise remonte à 2014. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

K OPTICAL : revenue, balance sheet and financial ratios

K OPTICAL is a French company founded 15 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'appareils électroménagers. Based in SAINT-THIBAULT-DES-VIGNES (77400), this company of category PME shows in 2014 a revenue of 2.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : capitaux propres négatifs.

In summary, K OPTICAL combines a growing business with positive profitability. Its financial structure is severely weakened: equity is negative. Point of attention: short-term liquidity is tight.

Financial history - K OPTICAL (SIREN 532612819)
Indicator 2024 2023 2019 2018 2017 2016 2014 2013
Revenue N/C N/C N/C N/C N/C N/C 2 569 489 € 1 221 034 €
Net income 502 168 € 100 772 € 143 068 € 160 453 € 173 741 € 296 801 € 47 262 € 27 348 €
EBITDA N/C N/C N/C N/C N/C N/C 203 228 € -436 €
Net margin N/C N/C N/C N/C N/C N/C 1.8% 2.2%

Revenue and income statement

In 2024, K OPTICAL generates positive net income of 502 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 27 k€ -> 502 k€.

Revenue (2014) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 569 489 €

Gross margin (2014) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 213 972 €

EBITDA (2014) ?
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

203 228 €

EBIT (2014) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

140 635 €

Net income (2014) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

47 262 €

EBITDA margin (2014) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.9%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. Cash flow represents 6.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2014) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

Non significatif

Financial autonomy (2014) ?
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

Non significatif

Cash flow / Revenue (2014) ?
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

6.4%

Repayment capacity (2014) ?
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

0.13

Asset age ratio (2014) ?
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

51.7%

Solvency indicators evolution
K OPTICAL

Sector positioning

Debt ratio
4.2% 2024
Q1: 0.06%
Med: 6.1%
Q3: 53.1%
Good +40 pts over 3 years

In 2024, the debt ratio of K OPTICAL (4.2%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
46.83% 2024
Q1: 20.56%
Med: 38.7%
Q3: 62.48%
Good +14 pts over 3 years

In 2024, the financial autonomy of K OPTICAL (46.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 0.97. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 13.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2014) ?
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

0.97

Interest coverage (2014) ?
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

13.03

Liquidity indicators evolution
K OPTICAL

Sector positioning

Liquidity ratio
1.88 2024
Q1: 1.34
Med: 1.92
Q3: 3.23
Average +19 pts over 3 years

In 2024, the liquidity ratio of K OPTICAL (1.88) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 46 days of revenue, i.e. 0 € to permanently finance. Between 2013 and 2014, WCR improved by 41 days of revenue, freeing up cash.

Operating WCR (2014) ?
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

325 837 €

Customer credit (2014) ?
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

51 j

Supplier credit (2014) ?
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

95 j

Inventory turnover (2014) ?
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

8 j

WCR in days of revenue (2014) ?
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

46 j

WCR and payment terms evolution
K OPTICAL

Positioning of K OPTICAL in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'appareils électroménagers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 387 484€ to 2 343 906€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
387k€ 1300k€ 2343k€
1 300 638 € Range: 387 484€ - 2 343 906€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Commerce de gros (commerce interentreprises) d'appareils électroménagers)

Compare K OPTICAL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'appareils électroménagers

Top companies in Commerce de gros (commerce interentreprises) d'appareils électroménagers

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'appareils électroménagers:

Top companies in Seine-et-Marne

Largest companies by revenue in the department Seine-et-Marne:

Voir le classement complet du département Seine-et-Marne

Frequently asked questions about K OPTICAL

What is the revenue of K OPTICAL ?

The revenue of K OPTICAL in 2014 is 2.6 M€.

Is K OPTICAL profitable?

Yes, K OPTICAL generated a net profit of 502 k€ in 2024.

Where is the headquarters of K OPTICAL ?

The headquarters of K OPTICAL is located in SAINT-THIBAULT-DES-VIGNES (77400), in the department Seine-et-Marne.

Where to find the tax return of K OPTICAL ?

The tax return of K OPTICAL 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 K OPTICAL operate?

K OPTICAL operates in the sector Commerce de gros (commerce interentreprises) d'appareils électroménagers (NAF code 46.43Z). See the 'Sector positioning' section above to compare the company with its competitors.