SIREN : 421934837
MERLE OPTICIENS is a French company founded 27 years ago, specialized in the sector Commerces de détail d'optique. Based in MONTBRISON (42600), this company of category PME shows in 2017 a revenue of 521 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 | 2017 | 2016 |
|---|---|---|
| Revenue | 520 764 € | N/C |
| Net income | 61 240 € | 0 € |
| EBITDA | 85 879 € | N/C |
| Net margin | 11.8% | N/C |
In 2017, MERLE OPTICIENS achieves revenue of 521 k€. After deducting consumption (185 k€), gross margin stands at 336 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 86 k€, representing 16.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 61 k€, i.e. 11.8% of revenue. This profit can be retained or distributed to shareholders.
520 764 €
335 817 €
85 879 €
78 619 €
61 240 €
16.5%
The debt ratio (= Financial debt / Equity x 100) stands at 21%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 18.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
21.011%
15.11%
18.351%
0.493
1.8%
In 2017, the debt ratio of MERLE OPTICIENS (21.01) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2017, the financial autonomy of MERLE OPTICIENS (15.1%) 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 2017, the repayment capacity of MERLE OPTICIENS (0.49) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 42.27. 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 2.3x. Financial charges are adequately covered by operations.
42.273
2.252
In 2017, the liquidity ratio of MERLE OPTICIENS (42.27) 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 2017, the interest coverage of MERLE OPTICIENS (2.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 54 days (= Average inventory / Cost of goods x 360). WCR is negative (-109 days): operations structurally generate cash.
-158 094 €
20 j
55 j
54 j
-109 j
Based on 144 transactions of similar company sales in 2017, the value of MERLE OPTICIENS is estimated at 342 881 € (range 186 647€ - 557 457€). With an EBITDA of 85 879€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.51x (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 144 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 MERLE OPTICIENS with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of MERLE OPTICIENS in 2017 is 521 k€.
Yes, MERLE OPTICIENS generated a net profit of 61 k€ in 2017.
The headquarters of MERLE OPTICIENS is located in MONTBRISON (42600), in the department Loire.
The tax return of MERLE OPTICIENS 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).
MERLE OPTICIENS 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.