LG OPTIC : revenue, balance sheet and financial ratios
LG OPTIC is a French company
founded 14 years ago,
specialized in the sector Commerces de détail d'optique.
Based in PERPIGNAN (66000),
this company of category PME
shows in 2020 a revenue of 1.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LG OPTIC generates positive net income of 45 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 170 k€ -> 45 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
44 608 €
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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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Item
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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
72.987%
Financial autonomy (2024)
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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
47.489%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
22.909
9.905
23.214
47.026
61.964
49.828
93.534
181.793
72.987
Financial autonomy
43.301
52.66
50.595
44.47
38.299
39.016
34.06
29.003
47.489
Repayment capacity
0.472
0.181
0.594
1.443
5.598
None
None
None
None
Cash flow / Revenue
17.879%
24.925%
19.62%
17.978%
5.526%
None%
None%
None%
None%
Sector positioning
Debt ratio
72.992024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Average
In 2024, the debt ratio of LG OPTIC (72.99) 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
47.49%2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average+13 pts over 3 years
In 2024, the financial autonomy of LG OPTIC (47.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 488.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
488.909
Liquidity indicators evolution LG OPTIC
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
213.748
275.324
311.646
322.465
228.465
211.076
277.676
505.771
488.909
Interest coverage
2.152
0.522
0.973
1.257
3.941
None
None
None
None
Sector positioning
Liquidity ratio
488.912024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Excellent+22 pts over 3 years
In 2024, the liquidity ratio of LG OPTIC (488.91) 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.
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 (2024)
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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 (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)
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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 (2024)
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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 LG OPTIC
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
118 882 €
24 191 €
174 189 €
205 538 €
297 701 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
14
19
17
36
21
0
0
0
0
Customer payment term (days)
17
21
22
24
29
0
0
0
0
Supplier payment term (days)
107
84
101
108
121
0
0
0
0
Positioning of LG OPTIC 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 LG OPTIC is estimated at
108 689 €
(range 51 203€ - 337 150€).
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 value2024
117 transactions
51k€108k€337k€
108 689 €Range: 51 203€ - 337 150€
NAF 5 année 2024
Valuation method used
Net Income Multiple
44 608 €
×
2.4x
=108 689 €
Range: 51 203€ - 337 151€
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 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 LG OPTIC with other companies in the same sector:
Yes, LG OPTIC generated a net profit of 45 k€ in 2024.
Where is the headquarters of LG OPTIC ?
The headquarters of LG OPTIC is located in PERPIGNAN (66000), in the department Pyrenees-Orientales.
Where to find the tax return of LG OPTIC ?
The tax return of LG OPTIC 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 LG OPTIC operate?
LG OPTIC 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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