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OPTIQUE AUDITION DE LA VALDAINE : revenue, balance sheet and financial ratios

OPTIQUE AUDITION DE LA VALDAINE is a French company founded 18 years ago, specialized in the sector Commerces de détail d'optique. Based in CLEON-D'ANDRAN (26450), this company of category PME shows in 2016 a revenue of 521 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 - OPTIQUE AUDITION DE LA VALDAINE (SIREN 499271518)
Indicator 2016
Revenue 521 094 €
Net income 34 175 €
EBITDA 69 806 €
Net margin 6.6%

Revenue and income statement

In 2016, OPTIQUE AUDITION DE LA VALDAINE achieves revenue of 521 k€. After deducting consumption (186 k€), gross margin stands at 335 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 70 k€, representing 13.4% 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. 6.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

521 094 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

334 975 €

EBITDA (2016) ?
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

69 806 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

38 764 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

34 175 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.4%

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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 407%. 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 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

406.579%

Financial autonomy (2016) ?
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

54.254%

Cash flow / Revenue (2016) ?
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

12.338%

Repayment capacity (2016) ?
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

0.486

Asset age ratio (2016) ?
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

37.4%

Solvency indicators evolution
OPTIQUE AUDITION DE LA VALDAINE

Sector positioning

Debt ratio
406.58 2016
2016
Q1: 4.87
Med: 30.83
Q3: 107.34
Watch

In 2016, the debt ratio of OPTIQUE AUDITION DE LA VA... (406.58) 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.

Financial autonomy
54.25% 2016
2016
Q1: 19.69%
Med: 44.6%
Q3: 66.63%
Good

In 2016, the financial autonomy of OPTIQUE AUDITION DE LA VA... (54.2%) 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.

Repayment capacity
0.49 years 2016
2016
Q1: 0.0 years
Med: 1.06 years
Q3: 3.43 years
Good

In 2016, the repayment capacity of OPTIQUE AUDITION DE LA VA... (0.49) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 77.64. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2016) ?
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

77.641

Interest coverage (2016) ?
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

1.212

Liquidity indicators evolution
OPTIQUE AUDITION DE LA VALDAINE

Sector positioning

Liquidity ratio
77.64 2016
2016
Q1: 124.47
Med: 199.1
Q3: 319.66
Watch

In 2016, the liquidity ratio of OPTIQUE AUDITION DE LA VA... (77.64) 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.

Interest coverage
1.21x 2016
2016
Q1: 0.0x
Med: 2.62x
Q3: 8.34x
Average

In 2016, the interest coverage of OPTIQUE AUDITION DE LA VA... (1.2x) 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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 129 days. Excellent situation: suppliers finance 90 days of the operating cycle (retail model). Inventory turnover is 53 days (= Average inventory / Cost of goods x 360). WCR is negative (-181 days): operations structurally generate cash.

Operating WCR (2016) ?
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

-262 663 €

Customer credit (2016) ?
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

39 j

Supplier credit (2016) ?
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

129 j

Inventory turnover (2016) ?
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

53 j

WCR in days of revenue (2016) ?
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

-181 j

WCR and payment terms evolution
OPTIQUE AUDITION DE LA VALDAINE

Positioning of OPTIQUE AUDITION DE LA VALDAINE in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 994 transactions of similar company sales (all years), the value of OPTIQUE AUDITION DE LA VALDAINE is estimated at 229 166 € (range 105 186€ - 424 404€). With an EBITDA of 69 806€, the sector multiple of 3.7x is applied. The price/revenue ratio is 0.45x (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.

Estimated enterprise value 2016
994 transactions
105k€ 229k€ 424k€
229 166 € Range: 105 186€ - 424 404€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
69 806 € × 3.7x
Estimation 259 679 €
117 385€ - 489 521€
Revenue Multiple 30%
521 094 € × 0.45x
Estimation 232 852 €
118 834€ - 391 801€
Net Income Multiple 20%
34 175 € × 4.3x
Estimation 147 357 €
54 216€ - 310 517€
How is this estimate calculated?

This estimate is based on the analysis of 994 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 OPTIQUE AUDITION DE LA VALDAINE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail d'optique

Frequently asked questions about OPTIQUE AUDITION DE LA VALDAINE

What is the revenue of OPTIQUE AUDITION DE LA VALDAINE ?

The revenue of OPTIQUE AUDITION DE LA VALDAINE in 2016 is 521 k€.

Is OPTIQUE AUDITION DE LA VALDAINE profitable?

Yes, OPTIQUE AUDITION DE LA VALDAINE generated a net profit of 34 k€ in 2016.

Where is the headquarters of OPTIQUE AUDITION DE LA VALDAINE ?

The headquarters of OPTIQUE AUDITION DE LA VALDAINE is located in CLEON-D'ANDRAN (26450), in the department Drome.

Where to find the tax return of OPTIQUE AUDITION DE LA VALDAINE ?

The tax return of OPTIQUE AUDITION DE LA VALDAINE 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 OPTIQUE AUDITION DE LA VALDAINE operate?

OPTIQUE AUDITION DE LA VALDAINE 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.