SIREN : 808666234
L'ARME A L'OEIL is a French company founded 11 years ago, specialized in the sector Commerces de détail d'optique. Based in SAINT-DENIS (93210), this company of category PME shows in 2019 a revenue of 896 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 | 2019 |
|---|---|
| Revenue | 895 907 € |
| Net income | 131 807 € |
| EBITDA | 192 333 € |
| Net margin | 14.7% |
In 2019, L'ARME A L'OEIL achieves revenue of 896 k€. After deducting consumption (333 k€), gross margin stands at 563 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 192 k€, representing 21.5% 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 132 k€, i.e. 14.7% of revenue. This profit can be retained or distributed to shareholders.
895 907 €
562 899 €
192 333 €
156 146 €
131 807 €
21.5%
The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
12.203%
8.431%
18.75%
0.134
44.1%
In 2019, the debt ratio of L'ARME A L'OEIL (12.20) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2019, the financial autonomy of L'ARME A L'OEIL (8.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2019, the repayment capacity of L'ARME A L'OEIL (0.13) 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 321.95. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.
321.951
0.224
In 2019, the liquidity ratio of L'ARME A L'OEIL (321.95) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2019, the interest coverage of L'ARME A L'OEIL (0.2x) 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: 80 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. The gap of 47 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 71 days of revenue, i.e. 176 k€ to permanently finance.
176 099 €
80 j
33 j
13 j
71 j
Based on 128 transactions of similar company sales in 2019, the value of L'ARME A L'OEIL is estimated at 661 946 € (range 343 866€ - 1 347 052€). With an EBITDA of 192 333€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.46x (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 128 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 L'ARME A L'OEIL with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of L'ARME A L'OEIL in 2019 is 896 k€.
Yes, L'ARME A L'OEIL generated a net profit of 132 k€ in 2019.
The headquarters of L'ARME A L'OEIL is located in SAINT-DENIS (93210), in the department Seine-Saint-Denis.
The tax return of L'ARME A L'OEIL 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).
L'ARME A L'OEIL 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.