LES GRANDS LUNETIERS (MONTPELLIER) : revenue, balance sheet and financial ratios

LES GRANDS LUNETIERS (MONTPELLIER) is a French company founded 30 years ago, specialized in the sector Commerces de détail d'optique. Based in JACOU (34830), this company of category PME shows in 2025 a revenue of 538 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 - LES GRANDS LUNETIERS (MONTPELLIER) (SIREN 403900830)
Indicator 2025 2023 2018 2017
Revenue 537 891 € N/C 762 891 € 805 238 €
Net income 22 785 € 30 508 € 55 689 € 19 620 €
EBITDA 87 389 € N/C 179 125 € 150 669 €
Net margin 4.2% N/C 7.3% 2.4%

Revenue and income statement

In 2025, LES GRANDS LUNETIERS (MONTPELLIER) achieves revenue of 538 k€. Activity remains stable over the period (CAGR: -4.9%). After deducting consumption (206 k€), gross margin stands at 332 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 87 k€, representing 16.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

537 891 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

331 933 €

EBITDA (2025) ?
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

87 389 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

33 649 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 785 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.2%

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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 59%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 42%. 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 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

59.479%

Financial autonomy (2025) ?
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

42.203%

Cash flow / Revenue (2025) ?
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

8.502%

Repayment capacity (2025) ?
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

3.338

Asset age ratio (2025) ?
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

43.1%

Solvency indicators evolution
LES GRANDS LUNETIERS (MONTPELLIER)

Sector positioning

Debt ratio
59.48 2025
2018
2023
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average +14 pts over 3 years

In 2025, the debt ratio of LES GRANDS LUNETIERS (MON... (59.48) 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
42.2% 2025
2018
2023
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Average -20 pts over 3 years

In 2025, the financial autonomy of LES GRANDS LUNETIERS (MON... (42.2%) 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
3.34 years 2025
2018
2025
Q1: 0.15 years
Med: 0.89 years
Q3: 2.64 years
Watch +19 pts over 2 years

In 2025, the repayment capacity of LES GRANDS LUNETIERS (MON... (3.34) 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 209.35. 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 5.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

209.353

Interest coverage (2025) ?
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

5.353

Liquidity indicators evolution
LES GRANDS LUNETIERS (MONTPELLIER)

Sector positioning

Liquidity ratio
209.35 2025
2018
2023
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Average -20 pts over 3 years

In 2025, the liquidity ratio of LES GRANDS LUNETIERS (MON... (209.35) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
5.35x 2025
2018
2025
Q1: 0.06x
Med: 1.72x
Q3: 6.2x
Good +26 pts over 2 years

In 2025, the interest coverage of LES GRANDS LUNETIERS (MON... (5.3x) 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 182 days. Excellent situation: suppliers finance 153 days of the operating cycle (retail model). Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 287 days of revenue, i.e. 429 k€ to permanently finance. Over 2017-2025, WCR increased by +161%, requiring additional financing.

Operating WCR (2025) ?
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

429 022 €

Customer credit (2025) ?
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

29 j

Supplier credit (2025) ?
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

182 j

Inventory turnover (2025) ?
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

60 j

WCR in days of revenue (2025) ?
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

287 j

WCR and payment terms evolution
LES GRANDS LUNETIERS (MONTPELLIER)

Positioning of LES GRANDS LUNETIERS (MONTPELLIER) in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of LES GRANDS LUNETIERS (MONTPELLIER) is estimated at 157 396 € (range 74 446€ - 255 315€). With an EBITDA of 87 389€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.26x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
83 tx
74k€ 157k€ 255k€
157 396 € Range: 74 446€ - 255 315€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
87 389 € × 2.2x
Estimation 196 596 €
84 130€ - 293 953€
Revenue Multiple 30%
537 891 € × 0.26x
Estimation 140 738 €
86 684€ - 278 255€
Net Income Multiple 20%
22 785 € × 3.7x
Estimation 84 383 €
31 881€ - 124 315€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 GRANDS LUNETIERS (MONTPELLIER) with other companies in the same sector:

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

Frequently asked questions about LES GRANDS LUNETIERS (MONTPELLIER)

What is the revenue of LES GRANDS LUNETIERS (MONTPELLIER) ?

The revenue of LES GRANDS LUNETIERS (MONTPELLIER) in 2025 is 538 k€.

Is LES GRANDS LUNETIERS (MONTPELLIER) profitable?

Yes, LES GRANDS LUNETIERS (MONTPELLIER) generated a net profit of 23 k€ in 2025.

Where is the headquarters of LES GRANDS LUNETIERS (MONTPELLIER) ?

The headquarters of LES GRANDS LUNETIERS (MONTPELLIER) is located in JACOU (34830), in the department Herault.

Where to find the tax return of LES GRANDS LUNETIERS (MONTPELLIER) ?

The tax return of LES GRANDS LUNETIERS (MONTPELLIER) 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 GRANDS LUNETIERS (MONTPELLIER) operate?

LES GRANDS LUNETIERS (MONTPELLIER) 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.