LES CREATEURS DE CONFORT VISUEL : revenue, balance sheet and financial ratios

LES CREATEURS DE CONFORT VISUEL is a French company founded 28 years ago, specialized in the sector Commerces de détail d'optique. Based in LE MANS (72000), this company of category PME shows in 2024 a revenue of 5.2 M€. 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 - LES CREATEURS DE CONFORT VISUEL (SIREN 412606378)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 5 158 545 € 15 028 016 € 15 261 678 € 12 544 154 € 13 166 658 € 11 549 635 € 10 275 949 € 9 499 087 €
Net income 240 889 € 1 542 303 € 1 824 032 € 1 495 799 € 1 319 050 € 927 946 € 792 066 € 805 665 €
EBITDA 393 901 € 2 418 144 € 2 991 248 € 2 565 184 € 2 354 791 € 1 812 485 € 1 598 163 € 1 546 313 €
Net margin 4.7% 10.3% 12.0% 11.9% 10.0% 8.0% 7.7% 8.5%

Revenue and income statement

In 2024, LES CREATEURS DE CONFORT VISUEL achieves revenue of 5.2 M€. Revenue is declining over the period 2016-2024 (CAGR: -7.3%). Significant drop of -66% vs 2022. After deducting consumption (1.4 M€), gross margin stands at 3.7 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 394 k€, representing 7.6% of revenue. Warning negative scissor effect: despite revenue change (-66%), EBITDA varies by -84%, reducing margin by 8.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 241 k€, i.e. 4.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 158 545 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 709 570 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

393 901 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

197 295 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

240 889 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.6%

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

39.778%

Financial autonomy (2024) ?
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

35.401%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

6.913%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

3.525

Solvency indicators evolution
LES CREATEURS DE CONFORT VISUEL

Sector positioning

Debt ratio
39.78 2024
2021
2022
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Average +24 pts over 3 years

In 2024, the debt ratio of LES CREATEURS DE CONFORT ... (39.78) 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
35.4% 2024
2021
2022
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average -36 pts over 3 years

In 2024, the financial autonomy of LES CREATEURS DE CONFORT ... (35.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
3.52 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.84 years
Q3: 2.71 years
Average +28 pts over 3 years

In 2024, the repayment capacity of LES CREATEURS DE CONFORT ... (3.52) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 3.7x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
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

0.0

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

3.689

Liquidity indicators evolution
LES CREATEURS DE CONFORT VISUEL

Sector positioning

Liquidity ratio
0.0 2024
2021
2022
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Watch -36 pts over 3 years

In 2024, the liquidity ratio of LES CREATEURS DE CONFORT ... (0.00) 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
3.69x 2024
2021
2022
2024
Q1: 0.0x
Med: 1.37x
Q3: 5.78x
Good +6 pts over 3 years

In 2024, the interest coverage of LES CREATEURS DE CONFORT ... (3.7x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 160 days. Excellent situation: suppliers finance 160 days of the operating cycle (retail model). WCR is negative (-185 days): operations structurally generate cash. Notable WCR improvement over the period (-178%), freeing up cash.

Operating WCR (2024) ?
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

-2 649 841 €

Customer credit (2024) ?
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 (2024) ?
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

160 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-185 j

WCR and payment terms evolution
LES CREATEURS DE CONFORT VISUEL

Positioning of LES CREATEURS DE CONFORT VISUEL in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of LES CREATEURS DE CONFORT VISUEL is estimated at 1 719 014 € (range 1 059 842€ - 3 057 353€). With an EBITDA of 393 901€, 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.

Estimated enterprise value 2024
117 transactions
1059k€ 1719k€ 3057k€
1 719 014 € Range: 1 059 842€ - 3 057 353€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
393 901 € × 4.0x
Estimation 1 564 552 €
1 079 510€ - 2 949 747€
Revenue Multiple 30%
5 158 545 € × 0.53x
Estimation 2 731 171 €
1 549 288€ - 4 061 162€
Net Income Multiple 20%
240 889 € × 2.4x
Estimation 586 936 €
276 504€ - 1 820 659€

Valuation evolution

How is this estimate calculated?

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.

  • 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 LES CREATEURS DE CONFORT VISUEL with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail d'optique

Frequently asked questions about LES CREATEURS DE CONFORT VISUEL

What is the revenue of LES CREATEURS DE CONFORT VISUEL ?

The revenue of LES CREATEURS DE CONFORT VISUEL in 2024 is 5.2 M€.

Is LES CREATEURS DE CONFORT VISUEL profitable?

Yes, LES CREATEURS DE CONFORT VISUEL generated a net profit of 241 k€ in 2024.

Where is the headquarters of LES CREATEURS DE CONFORT VISUEL ?

The headquarters of LES CREATEURS DE CONFORT VISUEL is located in LE MANS (72000), in the department Sarthe.

Where to find the tax return of LES CREATEURS DE CONFORT VISUEL ?

The tax return of LES CREATEURS DE CONFORT VISUEL 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 LES CREATEURS DE CONFORT VISUEL operate?

LES CREATEURS DE CONFORT VISUEL 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.