MODERNE 66 : revenue, balance sheet and financial ratios

MODERNE 66 is a French company founded 14 years ago, specialized in the sector Commerces de détail d'optique. Based in SARREGUEMINES (57200), this company of category PME shows in 2019 a revenue of 957 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 - MODERNE 66 (SIREN 539891390)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C 956 722 € 1 211 018 € 1 288 416 €
Net income 158 255 € 124 812 € 78 101 € 137 456 € 82 294 € 149 361 € 114 059 €
EBITDA N/C N/C N/C N/C 128 568 € 218 078 € 186 304 €
Net margin N/C N/C N/C N/C 8.6% 12.3% 8.9%

Revenue and income statement

In 2023, MODERNE 66 generates positive net income of 158 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2023: 114 k€ -> 158 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

158 255 €

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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 0%. 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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2023) ?
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

66.754%

Asset age ratio (2023) ?
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

5.3%

Solvency indicators evolution
MODERNE 66

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Excellent

In 2023, the debt ratio of MODERNE 66 (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
66.75% 2023
2021
2022
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Good

In 2023, the financial autonomy of MODERNE 66 (66.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 221.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

221.043

Liquidity indicators evolution
MODERNE 66

Sector positioning

Liquidity ratio
221.04 2023
2021
2022
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Average -36 pts over 3 years

In 2023, the liquidity ratio of MODERNE 66 (221.04) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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

0 j

Inventory turnover (2023) ?
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
MODERNE 66

Positioning of MODERNE 66 in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of MODERNE 66 is estimated at 660 651 € (range 317 424€ - 1 501 470€). 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 2023
100 transactions
317k€ 660k€ 1501k€
660 651 € Range: 317 424€ - 1 501 470€
NAF 5 année 2023

Valuation method used

Net Income Multiple
158 255 € × 4.2x = 660 651 €
Range: 317 424€ - 1 501 471€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 MODERNE 66 with other companies in the same sector:

Frequently asked questions about MODERNE 66

What is the revenue of MODERNE 66 ?

The revenue of MODERNE 66 in 2019 is 957 k€.

Is MODERNE 66 profitable?

Yes, MODERNE 66 generated a net profit of 158 k€ in 2023.

Where is the headquarters of MODERNE 66 ?

The headquarters of MODERNE 66 is located in SARREGUEMINES (57200), in the department Moselle.

Where to find the tax return of MODERNE 66 ?

The tax return of MODERNE 66 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 MODERNE 66 operate?

MODERNE 66 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.