LAUAN OPTIC : revenue, balance sheet and financial ratios

LAUAN OPTIC is a French company founded 11 years ago, specialized in the sector Commerces de détail d'optique. Based in PARIS (75017), this company of category PME shows in 2022 a revenue of 822 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 - LAUAN OPTIC (SIREN 810826966)
Indicator 2023 2022 2016
Revenue N/C 822 397 € 709 923 €
Net income 9 079 € 8 175 € 53 111 €
EBITDA N/C 98 159 € 156 568 €
Net margin N/C 1.0% 7.5%

Revenue and income statement

In 2023, LAUAN OPTIC generates positive net income of 9 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 53 k€ -> 9 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

9 079 €

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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 137%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

136.919%

Financial autonomy (2023) ?
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

25.568%

Asset age ratio (2023) ?
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

33.8%

Solvency indicators evolution
LAUAN OPTIC

Sector positioning

Debt ratio
136.92 2023
2016
2022
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Average

In 2023, the debt ratio of LAUAN OPTIC (136.92) 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
25.57% 2023
2016
2022
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Average

In 2023, the financial autonomy of LAUAN OPTIC (25.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
22.95 years 2022
2016
2022
Q1: 0.01 years
Med: 1.19 years
Q3: 3.48 years
Watch

In 2022, the repayment capacity of LAUAN OPTIC (22.95) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 131.15. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

131.15

Liquidity indicators evolution
LAUAN OPTIC

Sector positioning

Liquidity ratio
131.15 2023
2016
2022
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Watch -19 pts over 3 years

In 2023, the liquidity ratio of LAUAN OPTIC (131.15) 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.

Interest coverage
3.67x 2022
2016
2022
Q1: 0.0x
Med: 1.09x
Q3: 3.87x
Good +16 pts over 2 years

In 2022, the interest coverage of LAUAN OPTIC (3.7x) 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.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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

0 j

Supplier credit (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
LAUAN OPTIC

Positioning of LAUAN OPTIC in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of LAUAN OPTIC is estimated at 37 901 € (range 18 210€ - 86 138€). 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.

Estimated enterprise value 2023
100 transactions
18k€ 37k€ 86k€
37 901 € Range: 18 210€ - 86 138€
NAF 5 année 2023

Valuation method used

Net Income Multiple
9 079 € × 4.2x = 37 901 €
Range: 18 210€ - 86 139€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 LAUAN OPTIC with other companies in the same sector:

Frequently asked questions about LAUAN OPTIC

What is the revenue of LAUAN OPTIC ?

The revenue of LAUAN OPTIC in 2022 is 822 k€.

Is LAUAN OPTIC profitable?

Yes, LAUAN OPTIC generated a net profit of 9 k€ in 2023.

Where is the headquarters of LAUAN OPTIC ?

The headquarters of LAUAN OPTIC is located in PARIS (75017), in the department Paris.

Where to find the tax return of LAUAN OPTIC ?

The tax return of LAUAN OPTIC 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 LAUAN OPTIC operate?

LAUAN OPTIC 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.