SIREN : 508633740
LUNE OPTIQUE is a French company founded 17 years ago, specialized in the sector Commerces de détail d'optique. Based in APT (84400), this company of category PME shows in 2024 a revenue of 560 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 | 559 993 € | 584 586 € | 511 170 € | 512 108 € | 463 777 € | 475 208 € | 451 023 € | 472 078 € | N/C |
| Net income | 19 967 € | 50 277 € | 74 849 € | 61 792 € | 47 540 € | 47 190 € | 34 289 € | 44 405 € | 38 115 € |
| EBITDA | 76 401 € | 104 058 € | 114 195 € | 94 807 € | 85 488 € | 88 198 € | 66 582 € | 92 942 € | -345 297 € |
| Net margin | 3.6% | 8.6% | 14.6% | 12.1% | 10.3% | 9.9% | 7.6% | 9.4% | N/C |
In 2024, LUNE OPTIQUE achieves revenue of 560 k€. Revenue is growing positively over 9 years (CAGR: +2.5%). Slight decline of -4% vs 2023. After deducting consumption (195 k€), gross margin stands at 365 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 76 k€, representing 13.6% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -27%, reducing margin by 4.2 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 20 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.
559 993 €
364 696 €
76 401 €
28 456 €
19 967 €
13.5%
The debt ratio (= Financial debt / Equity x 100) stands at 131%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
130.524%
29.343%
7.892%
2.944
43.7%
In 2024, the debt ratio of LUNE OPTIQUE (130.52) 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 2024, the financial autonomy of LUNE OPTIQUE (29.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of LUNE OPTIQUE (2.94) 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 164.38. 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 5.9x. Operating income very largely covers interest expenses: high safety margin.
164.378
5.886
In 2024, the liquidity ratio of LUNE OPTIQUE (164.38) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of LUNE OPTIQUE (5.9x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 56 days of revenue, i.e. 87 k€ to permanently finance.
87 185 €
22 j
77 j
43 j
56 j
Based on 117 transactions of similar company sales in 2024, the value of LUNE OPTIQUE is estimated at 250 406 € (range 159 730€ - 448 508€). With an EBITDA of 76 401€, 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 LUNE OPTIQUE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of LUNE OPTIQUE in 2024 is 560 k€.
Yes, LUNE OPTIQUE generated a net profit of 20 k€ in 2024.
The headquarters of LUNE OPTIQUE is located in APT (84400), in the department Vaucluse.
The tax return of LUNE 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).
LUNE 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.