Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1981-05-01 (45 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: LE PORT (97420), La Reunion
OPTIQUE DE BOURBON : revenue, balance sheet and financial ratios
OPTIQUE DE BOURBON is a French company
founded 45 years ago,
specialized in the sector Commerces de détail d'optique.
Based in LE PORT (97420),
this company of category PME
shows in 2021 a revenue of 4.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - OPTIQUE DE BOURBON (SIREN 321878589)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
4 874 331 €
4 466 908 €
4 923 078 €
5 432 555 €
5 248 163 €
5 237 269 €
Net income
775 536 €
467 605 €
1 135 550 €
260 068 €
221 494 €
385 308 €
72 039 €
109 279 €
410 425 €
EBITDA
N/C
N/C
N/C
-93 675 €
-71 412 €
-175 506 €
149 538 €
-32 910 €
-228 090 €
Net margin
N/C
N/C
N/C
5.3%
5.0%
7.8%
1.3%
2.1%
7.8%
Revenue and income statement
In 2024, OPTIQUE DE BOURBON generates positive net income of 776 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 410 k€ -> 776 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
775 536 €
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
61.087%
Financial autonomy (2024)
?
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
51.738%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
45.741
52.164
20.755
5.909
61.478
68.4
16.57
55.009
61.087
Financial autonomy
49.162
46.795
46.476
51.376
44.948
42.296
59.376
49.021
51.738
Repayment capacity
2.85
2.215
1.081
1.055
18.028
14.168
None
None
None
Cash flow / Revenue
5.141%
7.643%
7.743%
1.479%
1.983%
2.636%
None%
None%
None%
Sector positioning
Debt ratio
61.092024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Average+40 pts over 3 years
In 2024, the debt ratio of OPTIQUE DE BOURBON (61.09) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
51.74%2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average-14 pts over 3 years
In 2024, the financial autonomy of OPTIQUE DE BOURBON (51.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 286.71. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
?
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
286.71
Liquidity indicators evolution OPTIQUE DE BOURBON
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
121.386
138.524
108.039
116.552
221.512
214.753
194.092
206.737
286.71
Interest coverage
-59.386
-91.832
25.018
-17.403
-38.101
-43.061
None
None
None
Sector positioning
Liquidity ratio
286.712024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Good+26 pts over 3 years
In 2024, the liquidity ratio of OPTIQUE DE BOURBON (286.71) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2024)
?
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
0 €
Customer credit (2024)
?
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
0 j
Supplier credit (2024)
?
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
0 j
Inventory turnover (2024)
?
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
0 j
WCR and payment terms evolution OPTIQUE DE BOURBON
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
2 057 199 €
2 041 535 €
1 267 687 €
1 300 628 €
1 554 797 €
1 280 779 €
0 €
0 €
0 €
Inventory turnover (days)
123
131
122
121
133
124
0
0
0
Customer payment term (days)
6
6
14
41
38
32
335
471
0
Supplier payment term (days)
89
78
86
70
67
57
568
484
0
Positioning of OPTIQUE DE BOURBON in its sector
Comparison with sector Commerces de détail d'optique
Valuation estimate
Based on 117 transactions of similar company sales
in 2024,
the value of OPTIQUE DE BOURBON is estimated at
1 889 625 €
(range 890 196€ - 5 861 565€).
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 value2024
117 transactions
890k€1889k€5861k€
1 889 625 €Range: 890 196€ - 5 861 565€
NAF 5 année 2024
Valuation method used
Net Income Multiple
775 536 €
×
2.4x
=1 889 625 €
Range: 890 197€ - 5 861 566€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
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.
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 DE BOURBON with other companies in the same sector:
Frequently asked questions about OPTIQUE DE BOURBON
What is the revenue of OPTIQUE DE BOURBON ?
The revenue of OPTIQUE DE BOURBON in 2021 is 4.9 M€.
Is OPTIQUE DE BOURBON profitable?
Yes, OPTIQUE DE BOURBON generated a net profit of 776 k€ in 2024.
Where is the headquarters of OPTIQUE DE BOURBON ?
The headquarters of OPTIQUE DE BOURBON is located in LE PORT (97420), in the department La Reunion.
Where to find the tax return of OPTIQUE DE BOURBON ?
The tax return of OPTIQUE DE BOURBON 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 DE BOURBON operate?
OPTIQUE DE BOURBON 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.
Item evolution
Rotate your phone to landscape mode to view the chart