OPTICIENS D'ALSACE LORRAINE : revenue, balance sheet and financial ratios

OPTICIENS D'ALSACE LORRAINE is a French company founded 53 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in VANDŒUVRE-LES-NANCY (54500), this company of category PME shows in 2024 a revenue of 845 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - OPTICIENS D'ALSACE LORRAINE (SIREN 487320277)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 844 981 € 823 984 € 958 924 € 975 227 € 10 114 482 € 12 437 594 € 13 985 138 € 16 455 230 €
Net income 102 788 € 53 712 € -55 872 € 207 860 € -244 159 € -244 554 € 42 109 € -470 381 €
EBITDA -88 597 € -103 464 € -43 984 € -40 457 € -286 402 € -57 851 € -30 621 € 179 412 €
Net margin 12.2% 6.5% -5.8% 21.3% -2.4% -2.0% 0.3% -2.9%

Revenue and income statement

In 2024, OPTICIENS D'ALSACE LORRAINE achieves revenue of 845 k€. Revenue is declining over the period 2016-2024 (CAGR: -31.0%). Vs 2023: +3%. After deducting consumption (0 €), gross margin stands at 845 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -89 k€, representing -10.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 103 k€, i.e. 12.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

844 981 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

844 981 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-88 597 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-102 475 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

102 788 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-10.4%

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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 9%. 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 87%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8.557%

Financial autonomy (2024) ?
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

87.385%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-3.416%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-19.212

Asset age ratio (2024) ?
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

49.9%

Solvency indicators evolution
OPTICIENS D'ALSACE LORRAINE

Sector positioning

Debt ratio
8.56 2024
2022
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Average

In 2024, the debt ratio of OPTICIENS D'ALSACE LORRAINE (8.56) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
87.39% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Excellent

In 2024, the financial autonomy of OPTICIENS D'ALSACE LORRAINE (87.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-19.21 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of OPTICIENS D'ALSACE LORRAINE (-19.21) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 789.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

789.722

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

-11.64

Liquidity indicators evolution
OPTICIENS D'ALSACE LORRAINE

Sector positioning

Liquidity ratio
789.72 2024
2022
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Good

In 2024, the liquidity ratio of OPTICIENS D'ALSACE LORRAINE (789.72) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-11.64x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Average

In 2024, the interest coverage of OPTICIENS D'ALSACE LORRAINE (-11.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 121 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. The gap of 72 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 444 days of revenue, i.e. 1.0 M€ to permanently finance. Notable WCR improvement over the period (-80%), freeing up cash.

Operating WCR (2024) ?
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

1 041 059 €

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

121 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

49 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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

444 j

WCR and payment terms evolution
OPTICIENS D'ALSACE LORRAINE

Positioning of OPTICIENS D'ALSACE LORRAINE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of OPTICIENS D'ALSACE LORRAINE is estimated at 689 123 € (range 240 512€ - 1 270 918€). The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
240k€ 689k€ 1270k€
689 123 € Range: 240 512€ - 1 270 918€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
844 981 € × 0.81x
Estimation 681 585 €
260 455€ - 1 270 989€
Net Income Multiple 20%
102 788 € × 6.8x
Estimation 700 431 €
210 597€ - 1 270 812€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare OPTICIENS D'ALSACE LORRAINE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about OPTICIENS D'ALSACE LORRAINE

What is the revenue of OPTICIENS D'ALSACE LORRAINE ?

The revenue of OPTICIENS D'ALSACE LORRAINE in 2024 is 845 k€.

Is OPTICIENS D'ALSACE LORRAINE profitable?

Yes, OPTICIENS D'ALSACE LORRAINE generated a net profit of 103 k€ in 2024.

Where is the headquarters of OPTICIENS D'ALSACE LORRAINE ?

The headquarters of OPTICIENS D'ALSACE LORRAINE is located in VANDŒUVRE-LES-NANCY (54500), in the department Meurthe-et-Moselle.

Where to find the tax return of OPTICIENS D'ALSACE LORRAINE ?

The tax return of OPTICIENS D'ALSACE LORRAINE 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 OPTICIENS D'ALSACE LORRAINE operate?

OPTICIENS D'ALSACE LORRAINE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.