SIREN : 538576687
OPTIQUE DERBOUX is a French company founded 14 years ago, specialized in the sector Commerces de détail d'optique. Based in CUSSET (03300), this company of category PME shows in 2024 a revenue of 125 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 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 125 238 € | 129 937 € | 151 602 € | 114 348 € | 134 197 € | 124 840 € | 141 140 € | 144 747 € |
| Net income | 111 605 € | 21 272 € | 48 172 € | 36 845 € | 30 383 € | 10 122 € | 7 670 € | 15 303 € |
| EBITDA | 16 561 € | 19 754 € | 61 546 € | 42 735 € | 38 267 € | 14 311 € | 9 969 € | 22 266 € |
| Net margin | 89.1% | 16.4% | 31.8% | 32.2% | 22.6% | 8.1% | 5.4% | 10.6% |
In 2024, OPTIQUE DERBOUX achieves revenue of 125 k€. Activity remains stable over the period (CAGR: -1.8%). Slight decline of -4% vs 2023. After deducting consumption (55 k€), gross margin stands at 71 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 17 k€, representing 13.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 112 k€, i.e. 89.1% of revenue. This profit can be retained or distributed to shareholders.
125 238 €
70 520 €
16 561 €
15 786 €
111 605 €
13.2%
The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 89.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
2.829%
2.611%
89.734%
0.079
In 2024, the debt ratio of OPTIQUE DERBOUX (2.83) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of OPTIQUE DERBOUX (2.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2024, the repayment capacity of OPTIQUE DERBOUX (0.08) 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 676.64. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.
676.639
0.519
In 2024, the liquidity ratio of OPTIQUE DERBOUX (676.64) 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 DERBOUX (0.5x) 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: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 256 days of revenue, i.e. 89 k€ to permanently finance. Over 2016-2024, WCR increased by +11149%, requiring additional financing.
88 906 €
14 j
24 j
87 j
256 j
Based on 117 transactions of similar company sales in 2024, the value of OPTIQUE DERBOUX is estimated at 107 167 € (range 59 598€ - 260 291€). With an EBITDA of 16 561€, 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.
Ajustez les pondérations selon votre analyse
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 DERBOUX with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of OPTIQUE DERBOUX in 2024 is 125 k€.
Yes, OPTIQUE DERBOUX generated a net profit of 112 k€ in 2024.
The headquarters of OPTIQUE DERBOUX is located in CUSSET (03300), in the department Allier.
The tax return of OPTIQUE DERBOUX 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 DERBOUX 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.