Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

L'ATELIER DE LA LUNETTE : revenue, balance sheet and financial ratios

L'ATELIER DE LA LUNETTE is a French company founded 11 years ago, specialized in the sector Commerces de détail d'optique. Based in VILLEFRANCHE-SUR-SAONE (69400), this company of category PME shows in 2025 a net income positive of 23 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

Financial history - L'ATELIER DE LA LUNETTE (SIREN 810644898)
Indicator 2025 2024 2023 2022 2021 2018
Revenue N/C N/C N/C N/C N/C N/C
Net income 23 117 € 14 283 € 25 868 € 43 973 € 65 030 € 93 967 €
EBITDA N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, L'ATELIER DE LA LUNETTE generates positive net income of 23 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2025: 94 k€ -> 23 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

23 117 €

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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 64%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

63.607%

Financial autonomy (2025) ?
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

48.333%

Asset age ratio (2025) ?
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

34.7%

Solvency indicators evolution
L'ATELIER DE LA LUNETTE

Sector positioning

Debt ratio
63.61 2025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average +8 pts over 3 years

In 2025, the debt ratio of L'ATELIER DE LA LUNETTE (63.61) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
48.33% 2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Average -9 pts over 3 years

In 2025, the financial autonomy of L'ATELIER DE LA LUNETTE (48.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 382.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

382.376

Liquidity indicators evolution
L'ATELIER DE LA LUNETTE

Sector positioning

Liquidity ratio
382.38 2025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Good +10 pts over 3 years

In 2025, the liquidity ratio of L'ATELIER DE LA LUNETTE (382.38) 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.

Positioning of L'ATELIER DE LA LUNETTE in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of L'ATELIER DE LA LUNETTE is estimated at 85 612 € (range 32 345€ - 126 126€). 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 2025
83 tx
32k€ 85k€ 126k€
85 612 € Range: 32 345€ - 126 126€
NAF 5 année 2025

Valuation method used

Net Income Multiple
23 117 € × 3.7x = 85 612 €
Range: 32 346€ - 126 126€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 (Commerces de détail d'optique)

Compare L'ATELIER DE LA LUNETTE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail d'optique

Frequently asked questions about L'ATELIER DE LA LUNETTE

What is the revenue of L'ATELIER DE LA LUNETTE ?

The revenue of L'ATELIER DE LA LUNETTE is not publicly disclosed (confidential accounts filed with INPI).

Is L'ATELIER DE LA LUNETTE profitable?

Yes, L'ATELIER DE LA LUNETTE generated a net profit of 23 k€ in 2025.

Where is the headquarters of L'ATELIER DE LA LUNETTE ?

The headquarters of L'ATELIER DE LA LUNETTE is located in VILLEFRANCHE-SUR-SAONE (69400), in the department Rhone.

Where to find the tax return of L'ATELIER DE LA LUNETTE ?

The tax return of L'ATELIER DE LA LUNETTE 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 L'ATELIER DE LA LUNETTE operate?

L'ATELIER DE LA LUNETTE 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.