SIREN : 319582052
OPTIQUE LACHAL is a French company founded 58 years ago, specialized in the sector Commerces de détail d'optique. Based in PERIGUEUX (24000), this company of category PME shows in 2024 a revenue of 1.7 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 711 954 € | 1 713 228 € | 1 691 375 € | 1 815 563 € | 1 475 785 € | 1 727 170 € | 1 614 368 € | 1 659 837 € | 1 704 154 € |
| Net income | 380 645 € | 335 712 € | 331 268 € | 265 533 € | 287 945 € | 300 648 € | 278 788 € | 385 060 € | 283 549 € |
| EBITDA | 158 166 € | 111 960 € | 39 233 € | 128 587 € | 75 384 € | 116 322 € | 79 132 € | 158 916 € | 198 763 € |
| Net margin | 22.2% | 19.6% | 19.6% | 14.6% | 19.5% | 17.4% | 17.3% | 23.2% | 16.6% |
In 2024, OPTIQUE LACHAL achieves revenue of 1.7 M€. Revenue is growing positively over 9 years (CAGR: +0.1%). Slight decline of -0% vs 2023. After deducting consumption (602 k€), gross margin stands at 1.1 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 158 k€, representing 9.2% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 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 381 k€, i.e. 22.2% of revenue. This profit can be retained or distributed to shareholders.
1 711 954 €
1 109 609 €
158 166 €
143 003 €
380 645 €
9.2%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 94%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 23.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
94.038%
23.118%
0.0
14.7%
In 2024, the debt ratio of OPTIQUE LACHAL (0.00) 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 LACHAL (94.0%) 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.
In 2024, the repayment capacity of OPTIQUE LACHAL (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 804.99. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.
804.99
0.555
In 2024, the liquidity ratio of OPTIQUE LACHAL (804.99) 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 LACHAL (0.6x) 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. The company must finance 17 days of gap between collections and payments. Inventory turnover is 66 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 196 days of revenue, i.e. 932 k€ to permanently finance. Over 2016-2024, WCR increased by +105%, requiring additional financing.
932 296 €
29 j
12 j
66 j
196 j
Based on 117 transactions of similar company sales in 2024, the value of OPTIQUE LACHAL is estimated at 771 520 € (range 458 363€ - 1 571 936€). With an EBITDA of 158 166€, 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.
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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 LACHAL with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of OPTIQUE LACHAL in 2024 is 1.7 M€.
Yes, OPTIQUE LACHAL generated a net profit of 381 k€ in 2024.
The headquarters of OPTIQUE LACHAL is located in PERIGUEUX (24000), in the department Dordogne.
The tax return of OPTIQUE LACHAL 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 LACHAL 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.