L.M. OPTIC : revenue, balance sheet and financial ratios

L.M. OPTIC is a French company founded 25 years ago, specialized in the sector Commerces de détail d'optique. Based in COULOMMIERS (77120), this company of category PME shows in 2017 a revenue of 2.0 M€. 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 - L.M. OPTIC (SIREN 434158275)
Indicator 2025 2019 2018 2017 2016
Revenue N/C N/C N/C 2 041 506 € 1 376 428 €
Net income 94 338 € 81 499 € 27 053 € 29 332 € 182 872 €
EBITDA N/C N/C N/C 90 363 € 193 212 €
Net margin N/C N/C N/C 1.4% 13.3%

Revenue and income statement

In 2025, L.M. OPTIC generates positive net income of 94 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 183 k€ -> 94 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

94 338 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 84%. 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 ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

84.137%

Financial autonomy (2025) ?
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

35.525%

Asset age ratio (2025) ?
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

34.7%

Solvency indicators evolution
L.M. OPTIC

Sector positioning

Debt ratio
84.14 2025
2018
2019
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average +31 pts over 3 years

In 2025, the debt ratio of L.M. OPTIC (84.14) 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
35.52% 2025
2018
2019
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Watch -25 pts over 3 years

In 2025, the financial autonomy of L.M. OPTIC (35.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 172.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

172.138

Liquidity indicators evolution
L.M. OPTIC

Sector positioning

Liquidity ratio
172.14 2025
2018
2019
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Watch -25 pts over 3 years

In 2025, the liquidity ratio of L.M. OPTIC (172.14) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
L.M. OPTIC

Positioning of L.M. OPTIC in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of L.M. OPTIC is estimated at 349 373 € (range 131 998€ - 514 707€). 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.

Estimated enterprise value 2025
83 tx
131k€ 349k€ 514k€
349 373 € Range: 131 998€ - 514 707€
NAF 5 année 2025

Valuation method used

Net Income Multiple
94 338 € × 3.7x = 349 374 €
Range: 131 999€ - 514 707€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 L.M. OPTIC with other companies in the same sector:

Frequently asked questions about L.M. OPTIC

What is the revenue of L.M. OPTIC ?

The revenue of L.M. OPTIC in 2017 is 2.0 M€.

Is L.M. OPTIC profitable?

Yes, L.M. OPTIC generated a net profit of 94 k€ in 2025.

Where is the headquarters of L.M. OPTIC ?

The headquarters of L.M. OPTIC is located in COULOMMIERS (77120), in the department Seine-et-Marne.

Where to find the tax return of L.M. OPTIC ?

The tax return of L.M. 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 L.M. OPTIC operate?

L.M. 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.