Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2010-12-29 (15 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: VILLETTE D'ANTHON (38280), Isere
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LUNETTES ET STYLE : revenue, balance sheet and financial ratios
LUNETTES ET STYLE is a French company
founded 15 years ago,
specialized in the sector Commerces de détail d'optique.
Based in VILLETTE D'ANTHON (38280),
this company of category PME
shows in 2024 a net income positive of 30 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LUNETTES ET STYLE (SIREN 529602658)
Indicator
2024
2023
Revenue
N/C
N/C
Net income
29 983 €
-8 798 €
EBITDA
N/C
N/C
Net margin
N/C
N/C
Revenue and income statement
In 2024, LUNETTES ET STYLE generates positive net income of 30 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
29 983 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 392%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
391.753%
Financial autonomy (2024)
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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
19.397%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2023
2024
Debt ratio
694.177
391.753
Financial autonomy
12.135
19.397
Repayment capacity
None
None
Cash flow / Revenue
None%
None%
Sector positioning
Debt ratio
391.752024
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Watch
In 2024, the debt ratio of LUNETTES ET STYLE (391.75) 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.
Financial autonomy
19.4%2024
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Watch
In 2024, the financial autonomy of LUNETTES ET STYLE (19.4%) 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 660.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
660.558
Liquidity indicators evolution LUNETTES ET STYLE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2023
2024
Liquidity ratio
838.451
660.558
Interest coverage
None
None
Sector positioning
Liquidity ratio
660.562024
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Excellent
In 2024, the liquidity ratio of LUNETTES ET STYLE (660.56) 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.
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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 125 days. Excellent situation: suppliers finance 125 days of the operating cycle (retail model).
Operating WCR (2024)
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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 (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
0 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
125 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
0 j
WCR and payment terms evolution LUNETTES ET STYLE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2023
2024
Operating WCR
0 €
0 €
Inventory turnover (days)
0
0
Customer payment term (days)
0
0
Supplier payment term (days)
0
125
Positioning of LUNETTES ET STYLE 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 LUNETTES ET STYLE is estimated at
73 054 €
(range 34 415€ - 226 614€).
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 value2024
117 transactions
34k€73k€226k€
73 054 €Range: 34 415€ - 226 614€
NAF 5 année 2024
Valuation method used
Net Income Multiple
29 983 €
×
2.4x
=73 055 €
Range: 34 416€ - 226 614€
Only this financial indicator is available for this company.
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 LUNETTES ET STYLE with other companies in the same sector:
Frequently asked questions about LUNETTES ET STYLE
What is the revenue of LUNETTES ET STYLE ?
The revenue of LUNETTES ET STYLE is not publicly disclosed (confidential accounts filed with INPI).
Is LUNETTES ET STYLE profitable?
Yes, LUNETTES ET STYLE generated a net profit of 30 k€ in 2024.
Where is the headquarters of LUNETTES ET STYLE ?
The headquarters of LUNETTES ET STYLE is located in VILLETTE D'ANTHON (38280), in the department Isere.
Where to find the tax return of LUNETTES ET STYLE ?
The tax return of LUNETTES ET STYLE 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 LUNETTES ET STYLE operate?
LUNETTES ET STYLE 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.
Item evolution
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