SIREN : 500398169
LEM OPTIQUE is a French company founded 18 years ago, specialized in the sector Commerces de détail d'optique. Based in ST ORENS DE GAMEVILLE (31650), this company of category PME shows in 2024 a revenue of 888 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 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 887 858 € | 918 917 € | 840 776 € | 994 314 € | N/C | 848 814 € | 724 996 € | N/C |
| Net income | 64 818 € | 137 381 € | 130 926 € | 179 163 € | 82 707 € | 112 428 € | 77 958 € | 66 111 € |
| EBITDA | 121 042 € | 189 127 € | 182 996 € | 250 328 € | N/C | 161 029 € | 110 441 € | N/C |
| Net margin | 7.3% | 15.0% | 15.6% | 18.0% | N/C | 13.2% | 10.8% | N/C |
In 2024, LEM OPTIQUE achieves revenue of 888 k€. Revenue is growing positively over 8 years (CAGR: +3.4%). Slight decline of -3% vs 2023. After deducting consumption (285 k€), gross margin stands at 602 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 121 k€, representing 13.6% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -36%, reducing margin by 6.9 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 65 k€, i.e. 7.3% of revenue. This profit can be retained or distributed to shareholders.
887 858 €
602 446 €
121 042 €
84 855 €
64 818 €
13.6%
The debt ratio (= Financial debt / Equity x 100) stands at 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
45.727%
46.785%
10.172%
1.182
76.4%
In 2024, the debt ratio of LEM OPTIQUE (45.73) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of LEM OPTIQUE (46.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of LEM OPTIQUE (1.18) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 157.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 4.4x. Financial charges are adequately covered by operations.
157.415
4.441
In 2024, the liquidity ratio of LEM OPTIQUE (157.41) 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.
In 2024, the interest coverage of LEM OPTIQUE (4.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). Inventory turnover is 33 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 78 days of revenue, i.e. 192 k€ to permanently finance.
191 955 €
12 j
75 j
33 j
78 j
Based on 117 transactions of similar company sales in 2024, the value of LEM OPTIQUE is estimated at 412 994 € (range 260 738€ - 760 889€). With an EBITDA of 121 042€, 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.
Ajustez les pondérations selon votre analyse
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 LEM OPTIQUE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of LEM OPTIQUE in 2024 is 888 k€.
Yes, LEM OPTIQUE generated a net profit of 65 k€ in 2024.
The headquarters of LEM OPTIQUE is located in ST ORENS DE GAMEVILLE (31650), in the department Haute-Garonne.
The tax return of LEM 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).
LEM 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.