SIREN : 381934041
OPTIQUE DAVID is a French company founded 35 years ago, specialized in the sector Commerces de détail d'optique. Based in ANGERS (49000), this company of category PME shows in 2024 a revenue of 1.7 M€. 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 | 2023 | 2022 | 2020 | 2019 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 1 747 926 € | 1 143 867 € | 775 526 € | 824 757 € | 729 936 € | 748 649 € | N/C |
| Net income | 277 415 € | 92 583 € | 49 455 € | 136 659 € | 55 399 € | 78 931 € | 79 090 € |
| EBITDA | 397 985 € | 156 009 € | 48 645 € | 175 422 € | 71 041 € | 117 020 € | N/C |
| Net margin | 15.9% | 8.1% | 6.4% | 16.6% | 7.6% | 10.5% | N/C |
In 2024, OPTIQUE DAVID achieves revenue of 1.7 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +18.5%. Vs 2023, growth of +53% (1.1 M€ -> 1.7 M€). After deducting consumption (509 k€), gross margin stands at 1.2 M€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 398 k€, representing 22.8% of revenue. Positive scissor effect: EBITDA margin improves by +9.1 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 277 k€, i.e. 15.9% of revenue. This profit can be retained or distributed to shareholders.
1 747 926 €
1 238 665 €
397 985 €
374 551 €
277 415 €
22.2%
The debt ratio (= Financial debt / Equity x 100) stands at 65%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 16.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
64.558%
54.217%
16.81%
3.465
87.2%
In 2024, the debt ratio of OPTIQUE DAVID (64.56) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of OPTIQUE DAVID (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.
In 2024, the repayment capacity of OPTIQUE DAVID (3.46) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 173.07. 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 11.6x. Operating income very largely covers interest expenses: high safety margin.
173.074
11.575
In 2024, the liquidity ratio of OPTIQUE DAVID (173.07) 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 OPTIQUE DAVID (11.6x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 37 days of revenue, i.e. 178 k€ to permanently finance.
178 219 €
9 j
60 j
35 j
37 j
Based on 117 transactions of similar company sales in 2024, the value of OPTIQUE DAVID is estimated at 1 203 203 € (range 766 525€ - 2 322 336€). With an EBITDA of 397 985€, 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 DAVID with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of OPTIQUE DAVID in 2024 is 1.7 M€.
Yes, OPTIQUE DAVID generated a net profit of 277 k€ in 2024.
The headquarters of OPTIQUE DAVID is located in ANGERS (49000), in the department Maine-et-Loire.
The tax return of OPTIQUE DAVID 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 DAVID 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.