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L'OPTICIEN DE CASTELNAU : revenue, balance sheet and financial ratios

L'OPTICIEN DE CASTELNAU is a French company founded 14 years ago, specialized in the sector Commerces de détail d'optique. Based in CASTELNAU-DE-MEDOC (33480), this company of category PME shows in 2024 a revenue of 985 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 - L'OPTICIEN DE CASTELNAU (SIREN 538340001)
Indicator 2024 2017
Revenue 984 867 € N/C
Net income 62 692 € 61 417 €
EBITDA 117 116 € N/C
Net margin 6.4% N/C

Revenue and income statement

In 2024, L'OPTICIEN DE CASTELNAU achieves revenue of 985 k€. After deducting consumption (279 k€), gross margin stands at 706 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 117 k€, representing 11.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 63 k€, i.e. 6.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

984 867 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

706 324 €

EBITDA (2024) ?
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

117 116 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

90 443 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

62 692 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

11.4%

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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 97%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

96.519%

Financial autonomy (2024) ?
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

25.036%

Cash flow / Revenue (2024) ?
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

9.242%

Repayment capacity (2024) ?
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

2.237

Asset age ratio (2024) ?
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

83.7%

Solvency indicators evolution
L'OPTICIEN DE CASTELNAU

Sector positioning

Debt ratio
96.52 2024
2017
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Average

In 2024, the debt ratio of L'OPTICIEN DE CASTELNAU (96.52) 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
25.04% 2024
2017
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average

In 2024, the financial autonomy of L'OPTICIEN DE CASTELNAU (25.0%) 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
2.24 years 2024
2024
Q1: 0.0 years
Med: 0.84 years
Q3: 2.71 years
Average

In 2024, the repayment capacity of L'OPTICIEN DE CASTELNAU (2.24) 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 92.69. 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 6.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

92.69

Interest coverage (2024) ?
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

5.991

Liquidity indicators evolution
L'OPTICIEN DE CASTELNAU

Sector positioning

Liquidity ratio
92.69 2024
2017
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Watch -60 pts over 2 years

In 2024, the liquidity ratio of L'OPTICIEN DE CASTELNAU (92.69) 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.

Interest coverage
5.99x 2024
2024
Q1: 0.0x
Med: 1.37x
Q3: 5.78x
Excellent

In 2024, the interest coverage of L'OPTICIEN DE CASTELNAU (6.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 102 days. Excellent situation: suppliers finance 90 days of the operating cycle (retail model). Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 13 days of revenue, i.e. 34 k€ to permanently finance.

Operating WCR (2024) ?
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

34 313 €

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

12 j

Supplier credit (2024) ?
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

102 j

Inventory turnover (2024) ?
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

57 j

WCR in days of revenue (2024) ?
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

13 j

WCR and payment terms evolution
L'OPTICIEN DE CASTELNAU

Positioning of L'OPTICIEN DE CASTELNAU 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 L'OPTICIEN DE CASTELNAU is estimated at 419 569 € (range 263 610€ - 765 887€). With an EBITDA of 117 116€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (in line with sector norms). 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 2024
117 transactions
263k€ 419k€ 765k€
419 569 € Range: 263 610€ - 765 887€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
117 116 € × 4.0x
Estimation 465 178 €
320 964€ - 877 029€
Revenue Multiple 30%
984 867 € × 0.53x
Estimation 521 434 €
295 789€ - 775 355€
Net Income Multiple 20%
62 692 € × 2.4x
Estimation 152 752 €
71 961€ - 473 831€

Valuation evolution

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 L'OPTICIEN DE CASTELNAU with other companies in the same sector:

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

Frequently asked questions about L'OPTICIEN DE CASTELNAU

What is the revenue of L'OPTICIEN DE CASTELNAU ?

The revenue of L'OPTICIEN DE CASTELNAU in 2024 is 985 k€.

Is L'OPTICIEN DE CASTELNAU profitable?

Yes, L'OPTICIEN DE CASTELNAU generated a net profit of 63 k€ in 2024.

Where is the headquarters of L'OPTICIEN DE CASTELNAU ?

The headquarters of L'OPTICIEN DE CASTELNAU is located in CASTELNAU-DE-MEDOC (33480), in the department Gironde.

Where to find the tax return of L'OPTICIEN DE CASTELNAU ?

The tax return of L'OPTICIEN DE CASTELNAU 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'OPTICIEN DE CASTELNAU operate?

L'OPTICIEN DE CASTELNAU 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.