SIREN : 817907215
OPTIQUE DE LA SOURCE is a French company founded 10 years ago, specialized in the sector Commerces de détail d'optique. Based in VERGEZE (30310), this company of category PME shows in 2023 a revenue of 769 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|
| Revenue | 768 571 € | 746 229 € | 831 627 € | 731 693 € | 844 473 € | 735 983 € |
| Net income | 32 141 € | 35 829 € | 51 836 € | 46 678 € | 93 634 € | 31 709 € |
| EBITDA | 21 685 € | 15 749 € | 48 584 € | 82 495 € | 144 877 € | 123 241 € |
| Net margin | 4.2% | 4.8% | 6.2% | 6.4% | 11.1% | 4.3% |
In 2023, OPTIQUE DE LA SOURCE achieves revenue of 769 k€. Revenue is growing positively over 6 years (CAGR: +0.9%). Vs 2022: +3%. After deducting consumption (266 k€), gross margin stands at 503 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 2.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.
768 571 €
502 565 €
21 685 €
35 326 €
32 141 €
2.8%
The debt ratio (= Financial debt / Equity x 100) stands at 51%. 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 10.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
50.529%
53.59%
2.385%
10.295
40.3%
In 2023, the debt ratio of OPTIQUE DE LA SOURCE (50.53) 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 2023, the financial autonomy of OPTIQUE DE LA SOURCE (53.6%) 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 2023, the repayment capacity of OPTIQUE DE LA SOURCE (10.29) 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 331.04. 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 10.2x. Operating income very largely covers interest expenses: high safety margin.
331.037
10.187
In 2023, the liquidity ratio of OPTIQUE DE LA SOURCE (331.04) 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.
In 2023, the interest coverage of OPTIQUE DE LA SOURCE (10.2x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 60 days of revenue, i.e. 128 k€ to permanently finance.
128 152 €
22 j
84 j
28 j
60 j
Based on 100 transactions of similar company sales in 2023, the value of OPTIQUE DE LA SOURCE is estimated at 164 788 € (range 87 737€ - 334 665€). With an EBITDA of 21 685€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (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 100 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 DE LA SOURCE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of OPTIQUE DE LA SOURCE in 2023 is 769 k€.
Yes, OPTIQUE DE LA SOURCE generated a net profit of 32 k€ in 2023.
The headquarters of OPTIQUE DE LA SOURCE is located in VERGEZE (30310), in the department Gard.
The tax return of OPTIQUE DE LA SOURCE 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 DE LA SOURCE 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.