LES LUNETTES D EGLANTINE : revenue, balance sheet and financial ratios

LES LUNETTES D EGLANTINE is a French company founded 10 years ago, specialized in the sector Commerces de détail d'optique. Based in BEAUSSAIS-SUR-MER (22650), this company of category PME shows in 2020 a revenue of 290 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 LUNETTES D EGLANTINE (SIREN 817471584)
Indicator 2023 2020 2019 2016
Revenue N/C 290 171 € 236 755 € 147 753 €
Net income 12 865 € 44 247 € 21 066 € 14 912 €
EBITDA N/C 70 519 € 46 589 € 23 052 €
Net margin N/C 15.2% 8.9% 10.1%

Revenue and income statement

In 2023, LES LUNETTES D EGLANTINE generates positive net income of 13 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 15 k€ -> 13 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

12 865 €

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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 11%. 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 71%. 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

11.176%

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

71.415%

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

44.5%

Solvency indicators evolution
LES LUNETTES D EGLANTINE

Sector positioning

Debt ratio
11.18 2023
2019
2020
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Good -36 pts over 3 years

In 2023, the debt ratio of LES LUNETTES D EGLANTINE (11.18) 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
71.42% 2023
2019
2020
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Excellent +19 pts over 3 years

In 2023, the financial autonomy of LES LUNETTES D EGLANTINE (71.4%) 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
1.25 years 2020
2019
2020
Q1: 0.0 years
Med: 1.7 years
Q3: 4.49 years
Good -13 pts over 2 years

In 2020, the repayment capacity of LES LUNETTES D EGLANTINE (1.25) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 325.34. 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

325.337

Liquidity indicators evolution
LES LUNETTES D EGLANTINE

Sector positioning

Liquidity ratio
325.34 2023
2019
2020
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Good -8 pts over 3 years

In 2023, the liquidity ratio of LES LUNETTES D EGLANTINE (325.34) 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
1.0x 2020
2019
2020
Q1: 0.0x
Med: 0.86x
Q3: 3.56x
Good

In 2020, the interest coverage of LES LUNETTES D EGLANTINE (1.0x) 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
LES LUNETTES D EGLANTINE

Positioning of LES LUNETTES D EGLANTINE 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 LES LUNETTES D EGLANTINE is estimated at 53 706 € (range 25 804€ - 122 058€). 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
25k€ 53k€ 122k€
53 706 € Range: 25 804€ - 122 058€
NAF 5 année 2023

Valuation method used

Net Income Multiple
12 865 € × 4.2x = 53 706 €
Range: 25 804€ - 122 059€

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 LES LUNETTES D EGLANTINE with other companies in the same sector:

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

Frequently asked questions about LES LUNETTES D EGLANTINE

What is the revenue of LES LUNETTES D EGLANTINE ?

The revenue of LES LUNETTES D EGLANTINE in 2020 is 290 k€.

Is LES LUNETTES D EGLANTINE profitable?

Yes, LES LUNETTES D EGLANTINE generated a net profit of 13 k€ in 2023.

Where is the headquarters of LES LUNETTES D EGLANTINE ?

The headquarters of LES LUNETTES D EGLANTINE is located in BEAUSSAIS-SUR-MER (22650), in the department Cotes-d'Armor.

Where to find the tax return of LES LUNETTES D EGLANTINE ?

The tax return of LES LUNETTES D EGLANTINE 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 LUNETTES D EGLANTINE operate?

LES LUNETTES D EGLANTINE 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.