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LE GLOBE A LUNETTES : revenue, balance sheet and financial ratios

LE GLOBE A LUNETTES is a French company founded 10 years ago, specialized in the sector Commerces de détail d'optique. Based in LE MANS (72000), this company of category PME shows in 2019 a net income positive of 27 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 - LE GLOBE A LUNETTES (SIREN 813719242)
Indicator 2019 2016
Revenue N/C N/C
Net income 27 279 € 13 095 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2019, LE GLOBE A LUNETTES generates positive net income of 27 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2019: 13 k€ -> 27 k€.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

27 279 €

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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 101%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

101.256%

Financial autonomy (2019) ?
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

44.151%

Asset age ratio (2019) ?
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

55.0%

Solvency indicators evolution
LE GLOBE A LUNETTES

Sector positioning

Debt ratio
101.26 2019
2016
2019
Q1: 4.53
Med: 24.86
Q3: 78.66
Average

In 2019, the debt ratio of LE GLOBE A LUNETTES (101.26) 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
44.15% 2019
2016
2019
Q1: 24.38%
Med: 50.24%
Q3: 69.05%
Average +17 pts over 2 years

In 2019, the financial autonomy of LE GLOBE A LUNETTES (44.1%) 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 517.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

517.187

Liquidity indicators evolution
LE GLOBE A LUNETTES

Sector positioning

Liquidity ratio
517.19 2019
2016
2019
Q1: 142.01
Med: 225.79
Q3: 355.09
Excellent

In 2019, the liquidity ratio of LE GLOBE A LUNETTES (517.19) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 260 days. Excellent situation: suppliers finance 258 days of the operating cycle (retail model).

Operating WCR (2019) ?
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 (2019) ?
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

2 j

Supplier credit (2019) ?
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

260 j

Inventory turnover (2019) ?
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
LE GLOBE A LUNETTES

Positioning of LE GLOBE A LUNETTES in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 128 transactions of similar company sales in 2019, the value of LE GLOBE A LUNETTES is estimated at 147 598 € (range 68 103€ - 304 077€). 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 2019
128 transactions
68k€ 147k€ 304k€
147 598 € Range: 68 103€ - 304 077€
NAF 5 année 2019

Valuation method used

Net Income Multiple
27 279 € × 5.4x = 147 598 €
Range: 68 103€ - 304 077€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 LE GLOBE A LUNETTES with other companies in the same sector:

Frequently asked questions about LE GLOBE A LUNETTES

What is the revenue of LE GLOBE A LUNETTES ?

The revenue of LE GLOBE A LUNETTES is not publicly disclosed (confidential accounts filed with INPI).

Is LE GLOBE A LUNETTES profitable?

Yes, LE GLOBE A LUNETTES generated a net profit of 27 k€ in 2019.

Where is the headquarters of LE GLOBE A LUNETTES ?

The headquarters of LE GLOBE A LUNETTES is located in LE MANS (72000), in the department Sarthe.

Where to find the tax return of LE GLOBE A LUNETTES ?

The tax return of LE GLOBE A LUNETTES 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 LE GLOBE A LUNETTES operate?

LE GLOBE A LUNETTES 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.