OPTIQUE EUGENIE ET POUTEAUX : revenue, balance sheet and financial ratios

OPTIQUE EUGENIE ET POUTEAUX is a French company founded 20 years ago, specialized in the sector Commerces de détail d'optique. Based in LA CHATRE (36400), this company of category PME shows in 2022 a revenue of 1.3 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

Financial history - OPTIQUE EUGENIE ET POUTEAUX (SIREN 490497294)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 1 327 027 € N/C N/C 1 092 970 € N/C N/C N/C
Net income 17 685 € 235 047 € 616 374 € 196 278 € 276 068 € 204 623 € 73 159 € 73 673 €
EBITDA N/C 73 514 € N/C N/C 152 529 € N/C N/C N/C
Net margin N/C 17.7% N/C N/C 25.3% N/C N/C N/C

Revenue and income statement

In 2023, OPTIQUE EUGENIE ET POUTEAUX generates positive net income of 18 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 74 k€ -> 18 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

17 685 €

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Chart evolution

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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 26%. 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 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

25.535%

Financial autonomy (2023) ?
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

69.138%

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

39.6%

Solvency indicators evolution
OPTIQUE EUGENIE ET POUTEAUX

Sector positioning

Debt ratio
25.54 2023
2021
2022
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Good +6 pts over 3 years

In 2023, the debt ratio of OPTIQUE EUGENIE ET POUTEAUX (25.54) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
69.14% 2023
2021
2022
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Excellent

In 2023, the financial autonomy of OPTIQUE EUGENIE ET POUTEAUX (69.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-41.54 years 2022
2022
Q1: 0.01 years
Med: 1.19 years
Q3: 3.48 years
Excellent

In 2022, the repayment capacity of OPTIQUE EUGENIE ET POUTEAUX (-41.54) 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 595.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

595.258

Liquidity indicators evolution
OPTIQUE EUGENIE ET POUTEAUX

Sector positioning

Liquidity ratio
595.26 2023
2021
2022
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Excellent

In 2023, the liquidity ratio of OPTIQUE EUGENIE ET POUTEAUX (595.26) 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.

Interest coverage
5.83x 2022
2022
Q1: 0.0x
Med: 1.09x
Q3: 3.87x
Excellent

In 2022, the interest coverage of OPTIQUE EUGENIE ET POUTEAUX (5.8x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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 EUGENIE ET POUTEAUX

Positioning of OPTIQUE EUGENIE ET POUTEAUX in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of OPTIQUE EUGENIE ET POUTEAUX is estimated at 73 827 € (range 35 472€ - 167 789€). 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 2023
100 transactions
35k€ 73k€ 167k€
73 827 € Range: 35 472€ - 167 789€
NAF 5 année 2023

Valuation method used

Net Income Multiple
17 685 € × 4.2x = 73 828 €
Range: 35 472€ - 167 789€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 EUGENIE ET POUTEAUX with other companies in the same sector:

Frequently asked questions about OPTIQUE EUGENIE ET POUTEAUX

What is the revenue of OPTIQUE EUGENIE ET POUTEAUX ?

The revenue of OPTIQUE EUGENIE ET POUTEAUX in 2022 is 1.3 M€.

Is OPTIQUE EUGENIE ET POUTEAUX profitable?

Yes, OPTIQUE EUGENIE ET POUTEAUX generated a net profit of 18 k€ in 2023.

Where is the headquarters of OPTIQUE EUGENIE ET POUTEAUX ?

The headquarters of OPTIQUE EUGENIE ET POUTEAUX is located in LA CHATRE (36400), in the department Indre.

Where to find the tax return of OPTIQUE EUGENIE ET POUTEAUX ?

The tax return of OPTIQUE EUGENIE ET POUTEAUX 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 EUGENIE ET POUTEAUX operate?

OPTIQUE EUGENIE ET POUTEAUX 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.