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

LECLAIRE OPTIQUE : revenue, balance sheet and financial ratios

LECLAIRE OPTIQUE is a French company founded 15 years ago, specialized in the sector Commerces de détail d'optique. Based in AYTRE (17440), this company of category PME shows in 2016 a revenue of 697 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 - LECLAIRE OPTIQUE (SIREN 524426285)
Indicator 2023 2016
Revenue N/C 696 710 €
Net income 30 818 € 52 338 €
EBITDA N/C 178 001 €
Net margin N/C 7.5%

Revenue and income statement

In 2023, LECLAIRE OPTIQUE generates positive net income of 31 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 52 k€ -> 31 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

30 818 €

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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 18%. 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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

17.513%

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

73.572%

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

7.3%

Solvency indicators evolution
LECLAIRE OPTIQUE

Sector positioning

Debt ratio
17.51 2023
2016
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Good -38 pts over 2 years

In 2023, the debt ratio of LECLAIRE OPTIQUE (17.51) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
73.57% 2023
2016
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Excellent +31 pts over 2 years

In 2023, the financial autonomy of LECLAIRE OPTIQUE (73.6%) 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.

Repayment capacity
3.33 years 2016
2016
Q1: 0.0 years
Med: 1.06 years
Q3: 3.43 years
Average

In 2016, the repayment capacity of LECLAIRE OPTIQUE (3.33) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 343.40. 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

343.396

Liquidity indicators evolution
LECLAIRE OPTIQUE

Sector positioning

Liquidity ratio
343.4 2023
2016
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Good

In 2023, the liquidity ratio of LECLAIRE OPTIQUE (343.40) 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.

Interest coverage
5.23x 2016
2016
Q1: 0.0x
Med: 2.62x
Q3: 8.34x
Good

In 2016, the interest coverage of LECLAIRE OPTIQUE (5.2x) 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
LECLAIRE OPTIQUE

Positioning of LECLAIRE OPTIQUE 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 LECLAIRE OPTIQUE is estimated at 128 652 € (range 61 814€ - 292 390€). 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
61k€ 128k€ 292k€
128 652 € Range: 61 814€ - 292 390€
NAF 5 année 2023

Valuation method used

Net Income Multiple
30 818 € × 4.2x = 128 653 €
Range: 61 814€ - 292 391€

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 LECLAIRE OPTIQUE with other companies in the same sector:

Frequently asked questions about LECLAIRE OPTIQUE

What is the revenue of LECLAIRE OPTIQUE ?

The revenue of LECLAIRE OPTIQUE in 2016 is 697 k€.

Is LECLAIRE OPTIQUE profitable?

Yes, LECLAIRE OPTIQUE generated a net profit of 31 k€ in 2023.

Where is the headquarters of LECLAIRE OPTIQUE ?

The headquarters of LECLAIRE OPTIQUE is located in AYTRE (17440), in the department Charente-Maritime.

Where to find the tax return of LECLAIRE OPTIQUE ?

The tax return of LECLAIRE 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).

In which sector does LECLAIRE OPTIQUE operate?

LECLAIRE 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.