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LES OPTICIENS ABRESIENS (LOA) : revenue, balance sheet and financial ratios

LES OPTICIENS ABRESIENS (LOA) is a French company founded 21 years ago, specialized in the sector Commerces de détail d'optique. Based in LES ABRETS-EN-DAUPHINE (38490), this company of category PME shows in 2016 a revenue of 389 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 OPTICIENS ABRESIENS (LOA) (SIREN 477879035)
Indicator 2016
Revenue 388 610 €
Net income 34 625 €
EBITDA 59 586 €
Net margin 8.9%

Revenue and income statement

In 2016, LES OPTICIENS ABRESIENS (LOA) achieves revenue of 389 k€. After deducting consumption (124 k€), gross margin stands at 264 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 60 k€, representing 15.3% 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 35 k€, i.e. 8.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

388 610 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

264 380 €

EBITDA (2016) ?
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

59 586 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

41 764 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

34 625 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.3%

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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 81%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

80.873%

Financial autonomy (2016) ?
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

35.948%

Cash flow / Revenue (2016) ?
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

9.055%

Repayment capacity (2016) ?
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

1.721

Asset age ratio (2016) ?
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

34.6%

Solvency indicators evolution
LES OPTICIENS ABRESIENS (LOA)

Sector positioning

Debt ratio
80.87 2016
2016
Q1: 4.87
Med: 30.83
Q3: 107.34
Average

In 2016, the debt ratio of LES OPTICIENS ABRESIENS (... (80.87) 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
35.95% 2016
2016
Q1: 19.69%
Med: 44.6%
Q3: 66.63%
Average

In 2016, the financial autonomy of LES OPTICIENS ABRESIENS (... (36.0%) 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
1.72 years 2016
2016
Q1: 0.0 years
Med: 1.06 years
Q3: 3.43 years
Average

In 2016, the repayment capacity of LES OPTICIENS ABRESIENS (... (1.72) 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 141.22. 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 3.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2016) ?
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

141.22

Interest coverage (2016) ?
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

3.447

Liquidity indicators evolution
LES OPTICIENS ABRESIENS (LOA)

Sector positioning

Liquidity ratio
141.22 2016
2016
Q1: 124.47
Med: 199.1
Q3: 319.66
Average

In 2016, the liquidity ratio of LES OPTICIENS ABRESIENS (... (141.22) 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
3.45x 2016
2016
Q1: 0.0x
Med: 2.62x
Q3: 8.34x
Good

In 2016, the interest coverage of LES OPTICIENS ABRESIENS (... (3.5x) 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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 40 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 49 days of revenue, i.e. 53 k€ to permanently finance.

Operating WCR (2016) ?
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

53 383 €

Customer credit (2016) ?
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

24 j

Supplier credit (2016) ?
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

61 j

Inventory turnover (2016) ?
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

40 j

WCR in days of revenue (2016) ?
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

49 j

WCR and payment terms evolution
LES OPTICIENS ABRESIENS (LOA)

Positioning of LES OPTICIENS ABRESIENS (LOA) in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 994 transactions of similar company sales (all years), the value of LES OPTICIENS ABRESIENS (LOA) is estimated at 192 785 € (range 87 672€ - 359 503€). With an EBITDA of 59 586€, the sector multiple of 3.7x is applied. The price/revenue ratio is 0.45x (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.

Estimated enterprise value 2016
994 transactions
87k€ 192k€ 359k€
192 785 € Range: 87 672€ - 359 503€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
59 586 € × 3.7x
Estimation 221 660 €
100 199€ - 417 852€
Revenue Multiple 30%
388 610 € × 0.45x
Estimation 173 651 €
88 621€ - 292 189€
Net Income Multiple 20%
34 625 € × 4.3x
Estimation 149 298 €
54 930€ - 314 606€
How is this estimate calculated?

This estimate is based on the analysis of 994 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 OPTICIENS ABRESIENS (LOA) with other companies in the same sector:

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

Frequently asked questions about LES OPTICIENS ABRESIENS (LOA)

What is the revenue of LES OPTICIENS ABRESIENS (LOA) ?

The revenue of LES OPTICIENS ABRESIENS (LOA) in 2016 is 389 k€.

Is LES OPTICIENS ABRESIENS (LOA) profitable?

Yes, LES OPTICIENS ABRESIENS (LOA) generated a net profit of 35 k€ in 2016.

Where is the headquarters of LES OPTICIENS ABRESIENS (LOA) ?

The headquarters of LES OPTICIENS ABRESIENS (LOA) is located in LES ABRETS-EN-DAUPHINE (38490), in the department Isere.

Where to find the tax return of LES OPTICIENS ABRESIENS (LOA) ?

The tax return of LES OPTICIENS ABRESIENS (LOA) 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 OPTICIENS ABRESIENS (LOA) operate?

LES OPTICIENS ABRESIENS (LOA) 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.