SIREN : 887826642
OPTIMUM is a French company founded 5 years ago, specialized in the sector Supermarchés. Based in MAGNE (79460), this company of category PME shows in 2024 a revenue of 32.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 |
|---|---|---|---|---|
| Revenue | 32 463 612 € | 29 129 007 € | 27 756 797 € | 25 241 480 € |
| Net income | 465 552 € | 583 561 € | 453 373 € | 540 583 € |
| EBITDA | 241 004 € | 421 283 € | 196 016 € | 359 847 € |
| Net margin | 1.4% | 2.0% | 1.6% | 2.1% |
In 2024, OPTIMUM achieves revenue of 32.5 M€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.7%. Vs 2023, growth of +11% (29.1 M€ -> 32.5 M€). After deducting consumption (25.8 M€), gross margin stands at 6.7 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 241 k€, representing 0.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 466 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.
32 463 612 €
6 666 723 €
241 004 €
445 042 €
465 552 €
0.7%
The debt ratio (= Financial debt / Equity x 100) stands at 333%. 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 22.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
332.561%
17.689%
0.975%
22.628
In 2024, the debt ratio of OPTIMUM (332.56) 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.
In 2024, the financial autonomy of OPTIMUM (17.7%) 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 2024, the repayment capacity of OPTIMUM (22.63) 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 126.64. 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 59.1x. Operating income very largely covers interest expenses: high safety margin.
126.64
59.066
In 2024, the liquidity ratio of OPTIMUM (126.64) 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.
In 2024, the interest coverage of OPTIMUM (59.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 23 days of revenue, i.e. 2.0 M€ to permanently finance.
2 041 637 €
1 j
27 j
23 j
23 j
Based on 551 transactions of similar company sales in 2024, the value of OPTIMUM is estimated at 3 351 336 € (range 1 660 715€ - 6 550 854€). With an EBITDA of 241 004€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (conservative valuation). 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 551 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 OPTIMUM with other companies in the same sector:
The revenue of OPTIMUM in 2024 is 32.5 M€.
Yes, OPTIMUM generated a net profit of 466 k€ in 2024.
The headquarters of OPTIMUM is located in MAGNE (79460), in the department Deux-Sevres.
The tax return of OPTIMUM 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).
OPTIMUM operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.