SIREN : 510606395
LL OPTIC AUBENAS is a French company founded 17 years ago, specialized in the sector Commerces de détail d'optique. Based in AUBENAS (07200), this company of category PME shows in 2020 a revenue of 494 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
| Indicator | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|
| Revenue | 494 494 € | 590 808 € | 536 364 € | 563 500 € | 574 720 € | 594 295 € |
| Net income | 18 544 € | 33 406 € | 18 310 € | 37 865 € | 20 523 € | 9 346 € |
| EBITDA | 50 707 € | 76 240 € | 52 958 € | 71 081 € | 54 525 € | 30 265 € |
| Net margin | 3.8% | 5.7% | 3.4% | 6.7% | 3.6% | 1.6% |
In 2020, LL OPTIC AUBENAS achieves revenue of 494 k€. Activity remains stable over the period (CAGR: -3.6%). Significant drop of -16% vs 2019. After deducting consumption (198 k€), gross margin stands at 296 k€, i.e. a rate of 60%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 51 k€, representing 10.3% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -33%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.
494 494 €
296 247 €
50 707 €
18 869 €
18 544 €
10.2%
The debt ratio (= Financial debt / Equity x 100) stands at 150%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 53%. 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 9.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
149.941%
53.123%
7.65%
9.887
6.6%
In 2020, the debt ratio of LL OPTIC AUBENAS (149.94) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2020, the financial autonomy of LL OPTIC AUBENAS (53.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2020, the repayment capacity of LL OPTIC AUBENAS (9.89) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 465.66. 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 6.5x. Operating income very largely covers interest expenses: high safety margin.
465.661
6.457
In 2020, the liquidity ratio of LL OPTIC AUBENAS (465.66) 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.
In 2020, the interest coverage of LL OPTIC AUBENAS (6.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 7 days. Inventory turnover is 93 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 117 days of revenue, i.e. 161 k€ to permanently finance. Over 2015-2020, WCR increased by +70%, requiring additional financing.
160 765 €
40 j
47 j
93 j
117 j
Based on 84 transactions of similar company sales
in 2020,
the value of LL OPTIC AUBENAS is estimated at
137 201 €
(range 71 690€ - 277 437€).
With an EBITDA of 50 707€, the sector multiple of 2.6x is applied.
The price/revenue ratio is 0.37x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 84 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LL OPTIC AUBENAS with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of LL OPTIC AUBENAS in 2020 is 494 k€.
Yes, LL OPTIC AUBENAS generated a net profit of 19 k€ in 2020.
The headquarters of LL OPTIC AUBENAS is located in AUBENAS (07200), in the department Ardeche.
The tax return of LL OPTIC AUBENAS 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).
LL OPTIC AUBENAS 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.