SIREN : 528522782
OD TOURNAN is a French company founded 15 years ago, specialized in the sector Commerces de détail d'optique. Based in TOURNAN-EN-BRIE (77220), this company of category PME shows in 2021 a revenue of 480 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 479 574 € | 489 280 € | 461 440 € | 397 343 € | 362 553 € | 350 881 € |
| Net income | 34 386 € | 21 918 € | 23 473 € | 3 314 € | 25 799 € | 19 689 € |
| EBITDA | 54 621 € | 56 870 € | 48 579 € | 36 229 € | 44 957 € | 41 434 € |
| Net margin | 7.2% | 4.5% | 5.1% | 0.8% | 7.1% | 5.6% |
In 2021, OD TOURNAN achieves revenue of 480 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +6.4%. Slight decline of -2% vs 2020. After deducting consumption (200 k€), gross margin stands at 280 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 55 k€, representing 11.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 7.2% of revenue. This profit can be retained or distributed to shareholders.
479 574 €
279 555 €
54 621 €
52 857 €
34 386 €
11.4%
The debt ratio (= Financial debt / Equity x 100) stands at 153%. 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 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. 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.
152.669%
31.527%
7.867%
6.415
25.7%
In 2021, the debt ratio of OD TOURNAN (152.67) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of OD TOURNAN (31.5%) 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 2021, the repayment capacity of OD TOURNAN (6.42) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 440.79. 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 2.1x. Financial charges are adequately covered by operations.
440.791
2.069
In 2021, the liquidity ratio of OD TOURNAN (440.79) 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.
In 2021, the interest coverage of OD TOURNAN (2.1x) 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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Excellent situation: suppliers finance 56 days of the operating cycle (retail model). Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 171 days of revenue, i.e. 227 k€ to permanently finance. Over 2016-2021, WCR increased by +111%, requiring additional financing.
227 193 €
28 j
84 j
52 j
171 j
Based on 105 transactions of similar company sales in 2021, the value of OD TOURNAN is estimated at 184 105 € (range 109 247€ - 405 212€). With an EBITDA of 54 621€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.50x (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 105 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 OD TOURNAN with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of OD TOURNAN in 2021 is 480 k€.
Yes, OD TOURNAN generated a net profit of 34 k€ in 2021.
The headquarters of OD TOURNAN is located in TOURNAN-EN-BRIE (77220), in the department Seine-et-Marne.
The tax return of OD TOURNAN 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).
OD TOURNAN 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.