SIREN : 439441809
L'OR OPTIQUE is a French company founded 24 years ago, specialized in the sector Commerces de détail d'optique. Based in COURCHEVEL (73120), this company of category PME shows in 2024 a revenue of 373 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 373 134 € | 368 119 € | 84 586 € | 84 586 € | 281 963 € | 334 313 € | 329 181 € | 352 862 € | 333 653 € |
| Net income | 9 388 € | 16 130 € | -15 021 € | -15 021 € | 4 176 € | 4 311 € | 1 306 € | 8 114 € | 1 501 € |
| EBITDA | 12 304 € | 18 361 € | -11 812 € | -11 812 € | 3 182 € | 17 099 € | 15 141 € | 27 498 € | 24 672 € |
| Net margin | 2.5% | 4.4% | -17.8% | -17.8% | 1.5% | 1.3% | 0.4% | 2.3% | 0.4% |
In 2024, L'OR OPTIQUE achieves revenue of 373 k€. Revenue is growing positively over 9 years (CAGR: +1.4%). Vs 2023: +1%. After deducting consumption (192 k€), gross margin stands at 181 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 3.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.
373 134 €
181 225 €
12 304 €
10 618 €
9 388 €
3.3%
The debt ratio (= Financial debt / Equity x 100) stands at 9%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
9.465%
5.137%
3.341%
2.041
5.6%
In 2024, the debt ratio of L'OR OPTIQUE (9.46) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of L'OR OPTIQUE (5.1%) 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.
In 2024, the repayment capacity of L'OR OPTIQUE (2.04) 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 147.07. 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 49.8x. Operating income very largely covers interest expenses: high safety margin.
147.073
49.821
In 2024, the liquidity ratio of L'OR OPTIQUE (147.07) 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.
In 2024, the interest coverage of L'OR OPTIQUE (49.8x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 90 days (= Average inventory / Cost of goods x 360). WCR is negative (-108 days): operations structurally generate cash. Notable WCR improvement over the period (-70%), freeing up cash.
-111 701 €
1 j
6 j
90 j
-108 j
Based on 117 transactions of similar company sales in 2024, the value of L'OR OPTIQUE is estimated at 88 276 € (range 52 634€ - 148 387€). With an EBITDA of 12 304€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare L'OR OPTIQUE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of L'OR OPTIQUE in 2024 is 373 k€.
Yes, L'OR OPTIQUE generated a net profit of 9 k€ in 2024.
The headquarters of L'OR OPTIQUE is located in COURCHEVEL (73120), in the department Savoie.
The tax return of L'OR OPTIQUE 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).
L'OR OPTIQUE 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.