Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2007-01-10 (19 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: BALMA (31130), Haute-Garonne
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
L'EFFET D'OPTIQUE : revenue, balance sheet and financial ratios
L'EFFET D'OPTIQUE is a French company
founded 19 years ago,
specialized in the sector Commerces de détail d'optique.
Based in BALMA (31130),
this company of category PME
shows in 2022 a revenue of 1.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - L'EFFET D'OPTIQUE (SIREN 493976369)
Indicator
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
1 040 744 €
N/C
N/C
N/C
N/C
N/C
Net income
93 276 €
68 259 €
53 012 €
34 019 €
-270 758 €
-38 931 €
60 360 €
EBITDA
N/C
155 372 €
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
6.6%
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2023, L'EFFET D'OPTIQUE generates positive net income of 93 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2023: 60 k€ -> 93 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
93 276 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 3528%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
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
3528.47%
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
0.979%
Asset age ratio (2023)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
Debt ratio
409.524
2324.863
-354.296
-457.144
-610.796
-887.784
3528.47
Financial autonomy
9.204
1.768
-13.709
-11.783
-9.067
-5.272
0.979
Repayment capacity
None
None
None
None
None
5.098
None
Cash flow / Revenue
None%
None%
None%
None%
None%
12.631%
None%
Sector positioning
Debt ratio
3528.472023
2021
2022
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Watch+52 pts over 3 years
In 2023, the debt ratio of L'EFFET D'OPTIQUE (3528.47) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
0.98%2023
2021
2022
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Watch
In 2023, the financial autonomy of L'EFFET D'OPTIQUE (1.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
Repayment capacity
5.1 years2022
2022
Q1: 0.01 years
Med: 1.19 years
Q3: 3.48 years
Watch
In 2022, the repayment capacity of L'EFFET D'OPTIQUE (5.10) 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 135.02. 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
135.02
Liquidity indicators evolution L'EFFET D'OPTIQUE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
Liquidity ratio
146.828
145.007
129.214
142.803
154.324
144.091
135.02
Interest coverage
None
None
None
None
None
7.784
None
Sector positioning
Liquidity ratio
135.022023
2021
2022
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Watch
In 2023, the liquidity ratio of L'EFFET D'OPTIQUE (135.02) 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
7.78x2022
2022
Q1: 0.0x
Med: 1.09x
Q3: 3.87x
Excellent
In 2022, the interest coverage of L'EFFET D'OPTIQUE (7.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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 L'EFFET D'OPTIQUE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
Operating WCR
0 €
0 €
0 €
0 €
0 €
1 029 639 €
0 €
Inventory turnover (days)
0
0
0
0
0
142
0
Customer payment term (days)
0
0
0
0
0
178
0
Supplier payment term (days)
0
0
0
0
0
459
0
Positioning of L'EFFET D'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 L'EFFET D'OPTIQUE is estimated at
389 389 €
(range 187 090€ - 884 971€).
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 value2023
100 transactions
187k€389k€884k€
389 389 €Range: 187 090€ - 884 971€
NAF 5 année 2023
Valuation method used
Net Income Multiple
93 276 €
×
4.2x
=389 390 €
Range: 187 091€ - 884 972€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 L'EFFET D'OPTIQUE with other companies in the same sector:
Frequently asked questions about L'EFFET D'OPTIQUE
What is the revenue of L'EFFET D'OPTIQUE ?
The revenue of L'EFFET D'OPTIQUE in 2022 is 1.0 M€.
Is L'EFFET D'OPTIQUE profitable?
Yes, L'EFFET D'OPTIQUE generated a net profit of 93 k€ in 2023.
Where is the headquarters of L'EFFET D'OPTIQUE ?
The headquarters of L'EFFET D'OPTIQUE is located in BALMA (31130), in the department Haute-Garonne.
Where to find the tax return of L'EFFET D'OPTIQUE ?
The tax return of L'EFFET D'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 L'EFFET D'OPTIQUE operate?
L'EFFET D'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.
Item evolution
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