SIREN : 328108824
OPTIQUE 2 CPF is a French company founded 42 years ago, specialized in the sector Commerces de détail d'optique. Based in VALENCE (26000), this company of category PME shows in 2018 a revenue of 650 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 | 2018 | 2017 |
|---|---|---|
| Revenue | 650 053 € | 703 116 € |
| Net income | -19 393 € | 24 606 € |
| EBITDA | 44 300 € | -63 338 € |
| Net margin | -3.0% | 3.5% |
In 2018, OPTIQUE 2 CPF achieves revenue of 650 k€. Slight decline of -8% vs 2017. After deducting consumption (241 k€), gross margin stands at 409 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 6.8% of revenue. Positive scissor effect: EBITDA margin improves by +15.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -19 k€ (-3.0% of revenue), which will impact equity.
650 053 €
409 089 €
44 300 €
-3 704 €
-19 393 €
6.8%
The debt ratio (= Financial debt / Equity x 100) stands at -174%. 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 -77%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 133.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
-174.26%
-76.886%
0.547%
133.37
20.9%
In 2018, the debt ratio of OPTIQUE 2 CPF (-174.26) 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.
In 2018, the financial autonomy of OPTIQUE 2 CPF (-76.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2018, the repayment capacity of OPTIQUE 2 CPF (133.37) 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 120.34. 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 28.1x. Operating income very largely covers interest expenses: high safety margin.
120.341
28.142
In 2018, the liquidity ratio of OPTIQUE 2 CPF (120.34) 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 2018, the interest coverage of OPTIQUE 2 CPF (28.1x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 91 days. Excellent situation: suppliers finance 78 days of the operating cycle (retail model). Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 74 days of revenue, i.e. 133 k€ to permanently finance.
133 378 €
13 j
91 j
60 j
74 j
Based on 123 transactions of similar company sales in 2018, the value of OPTIQUE 2 CPF is estimated at 219 395 € (range 87 926€ - 417 440€). With an EBITDA of 44 300€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.43x (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 123 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 OPTIQUE 2 CPF with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of OPTIQUE 2 CPF in 2018 is 650 k€.
OPTIQUE 2 CPF recorded a net loss in 2018.
The headquarters of OPTIQUE 2 CPF is located in VALENCE (26000), in the department Drome.
The tax return of OPTIQUE 2 CPF 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).
OPTIQUE 2 CPF 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.