SIREN : 751976705
LB OPTIQUE is a French company founded 13 years ago, specialized in the sector Commerces de détail d'optique. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2024 a revenue of 101 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 | 2024 | 2023 | 2022 | 2020 | 2019 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 100 993 € | 72 518 € | 65 607 € | 117 241 € | 100 512 € | 112 697 € | 96 059 € | 134 095 € |
| Net income | 25 528 € | 10 544 € | 4 254 € | 20 232 € | 17 002 € | 17 212 € | 17 177 € | 19 973 € |
| EBITDA | 38 647 € | 12 505 € | 8 945 € | 35 775 € | 34 928 € | 38 129 € | 38 283 € | 48 076 € |
| Net margin | 25.3% | 14.5% | 6.5% | 17.3% | 16.9% | 15.3% | 17.9% | 14.9% |
In 2024, LB OPTIQUE achieves revenue of 101 k€. Activity remains stable over the period (CAGR: -3.1%). Vs 2023, growth of +39% (73 k€ -> 101 k€). After deducting consumption (23 k€), gross margin stands at 78 k€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39 k€, representing 38.3% of revenue. Positive scissor effect: EBITDA margin improves by +21.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 26 k€, i.e. 25.3% of revenue. This profit can be retained or distributed to shareholders.
100 993 €
78 203 €
38 647 €
45 752 €
25 528 €
38.3%
The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength. 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 22.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
4.247%
77.709%
22.571%
0.099
4.0%
In 2024, the debt ratio of LB OPTIQUE (4.25) 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 2024, the financial autonomy of LB OPTIQUE (77.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of LB OPTIQUE (0.10) 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 279.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
279.701
0.0
In 2024, the liquidity ratio of LB OPTIQUE (279.70) 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 2024, the interest coverage of LB OPTIQUE (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Excellent situation: suppliers finance 83 days of the operating cycle (retail model). Inventory turnover is 136 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 247 days of revenue, i.e. 69 k€ to permanently finance. Over 2015-2024, WCR increased by +6850%, requiring additional financing.
69 154 €
0 j
83 j
136 j
247 j
Based on 117 transactions of similar company sales in 2024, the value of LB OPTIQUE is estimated at 105 232 € (range 67 917€ - 207 146€). With an EBITDA of 38 647€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (in line with sector norms). 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 117 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 LB OPTIQUE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of LB OPTIQUE in 2024 is 101 k€.
Yes, LB OPTIQUE generated a net profit of 26 k€ in 2024.
The headquarters of LB OPTIQUE is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.
The tax return of LB OPTIQUE 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).
LB OPTIQUE 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.