SIREN : 792948697
OPTIQUE C. P. LEFORT is a French company founded 13 years ago, specialized in the sector Commerces de détail d'optique. Based in MONTBETON (82290), this company of category PME shows in 2024 a revenue of 81 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 81 015 € | 59 289 € | 47 898 € | 54 067 € | 37 266 € | 114 340 € | 127 246 € | 123 536 € |
| Net income | 21 136 € | 163 € | -12 697 € | 4 441 € | -2 972 € | -26 857 € | 8 967 € | 21 602 € |
| EBITDA | 23 046 € | -2 € | -12 842 € | 7 723 € | -349 € | 18 159 € | 31 742 € | 9 820 € |
| Net margin | 26.1% | 0.3% | -26.5% | 8.2% | -8.0% | -23.5% | 7.0% | 17.5% |
In 2024, OPTIQUE C. P. LEFORT achieves revenue of 81 k€. Revenue is declining over the period 2017-2024 (CAGR: -5.8%). Vs 2023, growth of +37% (59 k€ -> 81 k€). After deducting consumption (22 k€), gross margin stands at 59 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 23 k€, representing 28.4% of revenue. Positive scissor effect: EBITDA margin improves by +28.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 26.1% of revenue. This profit can be retained or distributed to shareholders.
81 015 €
58 876 €
23 046 €
21 136 €
21 136 €
28.4%
The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 74%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 28.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
17.704%
73.731%
28.45%
0.341
0.9%
In 2024, the debt ratio of OPTIQUE C. P. LEFORT (17.70) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of OPTIQUE C. P. LEFORT (73.7%) 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.
In 2024, the repayment capacity of OPTIQUE C. P. LEFORT (0.34) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 749.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
749.517
0.0
In 2024, the liquidity ratio of OPTIQUE C. P. LEFORT (749.52) 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 2024, the interest coverage of OPTIQUE C. P. LEFORT (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Inventory turnover is 113 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 102 days of revenue, i.e. 23 k€ to permanently finance. Notable WCR improvement over the period (-29%), freeing up cash.
22 996 €
20 j
42 j
113 j
102 j
Based on 117 transactions of similar company sales in 2024, the value of OPTIQUE C. P. LEFORT is estimated at 68 936 € (range 43 731€ - 137 374€). With an EBITDA of 23 046€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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 117 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 C. P. LEFORT with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of OPTIQUE C. P. LEFORT in 2024 is 81 k€.
Yes, OPTIQUE C. P. LEFORT generated a net profit of 21 k€ in 2024.
The headquarters of OPTIQUE C. P. LEFORT is located in MONTBETON (82290), in the department Tarn-et-Garonne.
The tax return of OPTIQUE C. P. LEFORT 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 C. P. LEFORT 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.