Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1988-01-04 (38 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: NICE (06000), Alpes-Maritimes
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
OPTIQUE LAFAYETTE CHAMBON : revenue, balance sheet and financial ratios
OPTIQUE LAFAYETTE CHAMBON is a French company
founded 38 years ago,
specialized in the sector Commerces de détail d'optique.
Based in NICE (06000),
this company of category PME
shows in 2024 a revenue of 512 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - OPTIQUE LAFAYETTE CHAMBON (SIREN 343346979)
Indicator
2024
2023
2019
2017
2016
Revenue
512 392 €
N/C
N/C
N/C
N/C
Net income
10 482 €
-9 138 €
5 698 €
4 607 €
10 958 €
EBITDA
8 841 €
N/C
N/C
N/C
N/C
Net margin
2.0%
N/C
N/C
N/C
N/C
Revenue and income statement
In 2024, OPTIQUE LAFAYETTE CHAMBON achieves revenue of 512 k€. After deducting consumption (188 k€), gross margin stands at 324 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 9 k€, representing 1.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
512 392 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
324 227 €
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
8 841 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-1 483 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
10 482 €
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
1.7%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 79%. 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 62.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
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
9.726%
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
78.96%
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
0.138%
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
62.89
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2019
2023
2024
Debt ratio
12.965
9.071
1.38
18.886
9.726
Financial autonomy
75.22
76.472
81.937
73.356
78.96
Repayment capacity
None
None
None
None
62.89
Cash flow / Revenue
None%
None%
None%
None%
0.138%
Sector positioning
Debt ratio
9.732024
2019
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Good
In 2024, the debt ratio of OPTIQUE LAFAYETTE CHAMBON (9.73) 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
78.96%2024
2019
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Excellent+7 pts over 3 years
In 2024, the financial autonomy of OPTIQUE LAFAYETTE CHAMBON (79.0%) 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.
Repayment capacity
62.89 years2024
2024
Q1: 0.0 years
Med: 0.84 years
Q3: 2.71 years
Watch
In 2024, the repayment capacity of OPTIQUE LAFAYETTE CHAMBON (62.89) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 376.12. 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 6.1x. Operating income very largely covers interest expenses: high safety margin.
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
376.12
Interest coverage (2024)
?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2019
2023
2024
Liquidity ratio
265.72
254.861
264.797
422.209
376.12
Interest coverage
None
None
None
None
6.131
Sector positioning
Liquidity ratio
376.122024
2019
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Good+17 pts over 3 years
In 2024, the liquidity ratio of OPTIQUE LAFAYETTE CHAMBON (376.12) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
6.13x2024
2024
Q1: 0.0x
Med: 1.37x
Q3: 5.78x
Excellent
In 2024, the interest coverage of OPTIQUE LAFAYETTE CHAMBON (6.1x) 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. 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 107 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 148 days of revenue, i.e. 211 k€ to permanently finance.
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
210 506 €
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
19 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
47 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
107 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
148 j
WCR and payment terms evolution OPTIQUE LAFAYETTE CHAMBON
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2019
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
210 506 €
Inventory turnover (days)
0
0
0
0
107
Customer payment term (days)
40
82
55
187
19
Supplier payment term (days)
362
164
545
376
47
Positioning of OPTIQUE LAFAYETTE CHAMBON 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 LAFAYETTE CHAMBON is estimated at
104 051 €
(range 60 687€ - 169 964€).
With an EBITDA of 8 841€, 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.
Estimated enterprise value2024
117 transactions
60k€104k€169k€
104 051 €Range: 60 687€ - 169 964€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
8 841 €×4.0x
Estimation35 116 €
24 229€ - 66 206€
Revenue Multiple30%
512 392 €×0.53x
Estimation271 284 €
153 889€ - 403 390€
Net Income Multiple20%
10 482 €×2.4x
Estimation25 540 €
12 032€ - 79 224€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 LAFAYETTE CHAMBON with other companies in the same sector:
Frequently asked questions about OPTIQUE LAFAYETTE CHAMBON
What is the revenue of OPTIQUE LAFAYETTE CHAMBON ?
The revenue of OPTIQUE LAFAYETTE CHAMBON in 2024 is 512 k€.
Is OPTIQUE LAFAYETTE CHAMBON profitable?
Yes, OPTIQUE LAFAYETTE CHAMBON generated a net profit of 10 k€ in 2024.
Where is the headquarters of OPTIQUE LAFAYETTE CHAMBON ?
The headquarters of OPTIQUE LAFAYETTE CHAMBON is located in NICE (06000), in the department Alpes-Maritimes.
Where to find the tax return of OPTIQUE LAFAYETTE CHAMBON ?
The tax return of OPTIQUE LAFAYETTE CHAMBON 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 LAFAYETTE CHAMBON operate?
OPTIQUE LAFAYETTE CHAMBON 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.
Item evolution
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