OPTIQUE DES PRES HAUTS : revenue, balance sheet and financial ratios

OPTIQUE DES PRES HAUTS is a French company founded 15 years ago, specialized in the sector Commerces de détail d'optique. Based in VERRIERES-LE-BUISSON (91370), this company of category PME shows in 2024 a revenue of 121 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

Financial history - OPTIQUE DES PRES HAUTS (SIREN 523185981)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 120 990 € 117 729 € 153 382 € 119 058 € 139 007 € 156 620 € 155 890 € 177 741 €
Net income -29 543 € -21 727 € 14 636 € -5 134 € 2 344 € 7 505 € 13 840 € 32 512 €
EBITDA -22 629 € -14 718 € 25 669 € 5 406 € 14 688 € 20 480 € 28 919 € 43 089 €
Net margin -24.4% -18.5% 9.5% -4.3% 1.7% 4.8% 8.9% 18.3%

Revenue and income statement

In 2024, OPTIQUE DES PRES HAUTS achieves revenue of 121 k€. Activity remains stable over the period (CAGR: -4.7%). Vs 2023: +3%. After deducting consumption (45 k€), gross margin stands at 76 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -23 k€, representing -18.7% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -54%, reducing margin by 6.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -30 k€ (-24.4% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

120 990 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

76 002 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-22 629 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-29 543 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-29 543 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-18.7%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory.

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

72.075%

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

36.432%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-18.632%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-0.839

Solvency indicators evolution
OPTIQUE DES PRES HAUTS

Sector positioning

Debt ratio
72.08 2024
2021
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Average +50 pts over 3 years

In 2024, the debt ratio of OPTIQUE DES PRES HAUTS (72.08) 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
36.43% 2024
2021
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average -41 pts over 3 years

In 2024, the financial autonomy of OPTIQUE DES PRES HAUTS (36.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-0.84 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.84 years
Q3: 2.71 years
Excellent

In 2024, the repayment capacity of OPTIQUE DES PRES HAUTS (-0.84) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 180.51. 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

180.513

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
OPTIQUE DES PRES HAUTS

Sector positioning

Liquidity ratio
180.51 2024
2021
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Average -26 pts over 3 years

In 2024, the liquidity ratio of OPTIQUE DES PRES HAUTS (180.51) 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.

Interest coverage
0.0x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.37x
Q3: 5.78x
Average

In 2024, the interest coverage of OPTIQUE DES PRES HAUTS (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Inventory turnover is 134 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 111 days of revenue, i.e. 37 k€ to permanently finance. Over 2016-2024, WCR increased by +25%, requiring additional financing.

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

37 445 €

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

54 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

134 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

111 j

WCR and payment terms evolution
OPTIQUE DES PRES HAUTS

Positioning of OPTIQUE DES PRES HAUTS 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 DES PRES HAUTS is estimated at 64 057 € (range 36 337€ - 95 251€). 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.

Estimated enterprise value 2024
117 transactions
36k€ 64k€ 95k€
64 057 € Range: 36 337€ - 95 251€
NAF 5 année 2024

Valuation method used

Revenue Multiple
120 990 € × 0.53x = 64 058 €
Range: 36 337€ - 95 252€

Only this financial indicator is available for this company.

Valuation evolution

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 DES PRES HAUTS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail d'optique

Frequently asked questions about OPTIQUE DES PRES HAUTS

What is the revenue of OPTIQUE DES PRES HAUTS ?

The revenue of OPTIQUE DES PRES HAUTS in 2024 is 121 k€.

Is OPTIQUE DES PRES HAUTS profitable?

OPTIQUE DES PRES HAUTS recorded a net loss in 2024.

Where is the headquarters of OPTIQUE DES PRES HAUTS ?

The headquarters of OPTIQUE DES PRES HAUTS is located in VERRIERES-LE-BUISSON (91370), in the department Essonne.

Where to find the tax return of OPTIQUE DES PRES HAUTS ?

The tax return of OPTIQUE DES PRES HAUTS 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 DES PRES HAUTS operate?

OPTIQUE DES PRES HAUTS 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.