OPTIQUE FONTAINE LES DIJON : revenue, balance sheet and financial ratios

OPTIQUE FONTAINE LES DIJON is a French company founded 16 years ago, specialized in the sector Commerces de détail d'optique. Based in FONTAINE-LES-DIJON (21121), this company of category PME shows in 2025 a revenue of 1.6 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 FONTAINE LES DIJON (SIREN 518372099)
Indicator 2025 2024 2023 2021 2020 2019 2017 2016
Revenue 1 550 598 € 1 520 694 € 1 537 555 € 1 671 521 € 1 216 092 € 1 172 721 € 966 731 € N/C
Net income 78 445 € 67 953 € 65 922 € 229 927 € 135 555 € 106 558 € 136 759 € 83 552 €
EBITDA 154 207 € 106 361 € 164 247 € 368 992 € 224 904 € 163 313 € 218 570 € N/C
Net margin 5.1% 4.5% 4.3% 13.8% 11.1% 9.1% 14.1% N/C

Revenue and income statement

In 2025, OPTIQUE FONTAINE LES DIJON achieves revenue of 1.6 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Vs 2024: +2%. After deducting consumption (556 k€), gross margin stands at 994 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 154 k€, representing 9.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 78 k€, i.e. 5.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 550 598 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

994 261 €

EBITDA (2025) ?
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

154 207 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

86 427 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

78 445 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.9%

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

39.402%

Financial autonomy (2025) ?
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

49.278%

Cash flow / Revenue (2025) ?
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

8.045%

Repayment capacity (2025) ?
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

1.429

Asset age ratio (2025) ?
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

34.0%

Solvency indicators evolution
OPTIQUE FONTAINE LES DIJON

Sector positioning

Debt ratio
39.4 2025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average

In 2025, the debt ratio of OPTIQUE FONTAINE LES DIJON (39.40) 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
49.28% 2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Average -8 pts over 3 years

In 2025, the financial autonomy of OPTIQUE FONTAINE LES DIJON (49.3%) 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
1.43 years 2025
2023
2024
2025
Q1: 0.15 years
Med: 0.89 years
Q3: 2.64 years
Average

In 2025, the repayment capacity of OPTIQUE FONTAINE LES DIJON (1.43) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 218.29. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

218.295

Interest coverage (2025) ?
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

0.913

Liquidity indicators evolution
OPTIQUE FONTAINE LES DIJON

Sector positioning

Liquidity ratio
218.29 2025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Average

In 2025, the liquidity ratio of OPTIQUE FONTAINE LES DIJON (218.29) 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
0.91x 2025
2023
2024
2025
Q1: 0.06x
Med: 1.72x
Q3: 6.2x
Average -18 pts over 3 years

In 2025, the interest coverage of OPTIQUE FONTAINE LES DIJON (0.9x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 43 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 52 days of revenue, i.e. 223 k€ to permanently finance.

Operating WCR (2025) ?
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

222 852 €

Customer credit (2025) ?
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

19 j

Supplier credit (2025) ?
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

47 j

Inventory turnover (2025) ?
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

43 j

WCR in days of revenue (2025) ?
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

52 j

WCR and payment terms evolution
OPTIQUE FONTAINE LES DIJON

Positioning of OPTIQUE FONTAINE LES DIJON in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of OPTIQUE FONTAINE LES DIJON is estimated at 353 273 € (range 171 146€ - 585 595€). With an EBITDA of 154 207€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.26x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
83 tx
171k€ 353k€ 585k€
353 273 € Range: 171 146€ - 585 595€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
154 207 € × 2.2x
Estimation 346 914 €
148 455€ - 518 710€
Revenue Multiple 30%
1 550 598 € × 0.26x
Estimation 405 711 €
249 888€ - 802 137€
Net Income Multiple 20%
78 445 € × 3.7x
Estimation 290 515 €
109 761€ - 427 995€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 FONTAINE LES DIJON with other companies in the same sector:

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

Frequently asked questions about OPTIQUE FONTAINE LES DIJON

What is the revenue of OPTIQUE FONTAINE LES DIJON ?

The revenue of OPTIQUE FONTAINE LES DIJON in 2025 is 1.6 M€.

Is OPTIQUE FONTAINE LES DIJON profitable?

Yes, OPTIQUE FONTAINE LES DIJON generated a net profit of 78 k€ in 2025.

Where is the headquarters of OPTIQUE FONTAINE LES DIJON ?

The headquarters of OPTIQUE FONTAINE LES DIJON is located in FONTAINE-LES-DIJON (21121), in the department Cote-d'Or.

Where to find the tax return of OPTIQUE FONTAINE LES DIJON ?

The tax return of OPTIQUE FONTAINE LES DIJON 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 FONTAINE LES DIJON operate?

OPTIQUE FONTAINE LES DIJON 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.