Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1985-01-02 (41 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: RODEZ (12000), Aveyron
LES LUNETTES MERAVILLES : revenue, balance sheet and financial ratios
LES LUNETTES MERAVILLES is a French company
founded 41 years ago,
specialized in the sector Commerces de détail d'optique.
Based in RODEZ (12000),
this company of category PME
shows in 2022 a revenue of 803 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LES LUNETTES MERAVILLES (SIREN 331733238)
Indicator
2023
2022
2021
2019
2018
Revenue
N/C
803 155 €
N/C
739 245 €
657 963 €
Net income
98 048 €
53 333 €
61 669 €
71 130 €
91 872 €
EBITDA
N/C
98 799 €
N/C
154 289 €
109 246 €
Net margin
N/C
6.6%
N/C
9.6%
14.0%
Revenue and income statement
In 2023, LES LUNETTES MERAVILLES generates positive net income of 98 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2023: 92 k€ -> 98 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
98 048 €
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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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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 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 80%. 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
10.782%
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
79.574%
Asset age ratio (2023)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution LES LUNETTES MERAVILLES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2021
2022
2023
Debt ratio
61.777
64.502
28.865
25.833
10.782
Financial autonomy
43.644
56.843
65.268
65.94
79.574
Repayment capacity
4.522
2.901
None
1.548
None
Cash flow / Revenue
8.611%
12.652%
None%
10.256%
None%
Sector positioning
Debt ratio
10.782023
2021
2022
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Good-14 pts over 3 years
In 2023, the debt ratio of LES LUNETTES MERAVILLES (10.78) 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
79.57%2023
2021
2022
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Excellent
In 2023, the financial autonomy of LES LUNETTES MERAVILLES (79.6%) 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
1.55 years2022
2022
Q1: 0.01 years
Med: 1.19 years
Q3: 3.48 years
Average
In 2022, the repayment capacity of LES LUNETTES MERAVILLES (1.55) 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 591.65. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
591.648
Liquidity indicators evolution LES LUNETTES MERAVILLES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2021
2022
2023
Liquidity ratio
229.938
814.176
408.861
403.912
591.648
Interest coverage
3.649
2.761
None
1.254
None
Sector positioning
Liquidity ratio
591.652023
2021
2022
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Excellent
In 2023, the liquidity ratio of LES LUNETTES MERAVILLES (591.65) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Interest coverage
1.25x2022
2022
Q1: 0.0x
Med: 1.09x
Q3: 3.87x
Good
In 2022, the interest coverage of LES LUNETTES MERAVILLES (1.2x) 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)
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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 MERAVILLES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2021
2022
2023
Operating WCR
230 794 €
351 984 €
0 €
369 018 €
0 €
Inventory turnover (days)
152
162
0
162
0
Customer payment term (days)
18
10
0
16
0
Supplier payment term (days)
76
20
0
53
0
Positioning of LES LUNETTES MERAVILLES 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 MERAVILLES is estimated at
409 311 €
(range 196 662€ - 930 246€).
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
196k€409k€930k€
409 311 €Range: 196 662€ - 930 246€
NAF 5 année 2023
Valuation method used
Net Income Multiple
98 048 €
×
4.2x
=409 311 €
Range: 196 662€ - 930 247€
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 LES LUNETTES MERAVILLES with other companies in the same sector:
Frequently asked questions about LES LUNETTES MERAVILLES
What is the revenue of LES LUNETTES MERAVILLES ?
The revenue of LES LUNETTES MERAVILLES in 2022 is 803 k€.
Is LES LUNETTES MERAVILLES profitable?
Yes, LES LUNETTES MERAVILLES generated a net profit of 98 k€ in 2023.
Where is the headquarters of LES LUNETTES MERAVILLES ?
The headquarters of LES LUNETTES MERAVILLES is located in RODEZ (12000), in the department Aveyron.
Where to find the tax return of LES LUNETTES MERAVILLES ?
The tax return of LES LUNETTES MERAVILLES 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 MERAVILLES operate?
LES LUNETTES MERAVILLES 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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