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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.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

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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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 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
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

17.4%

Solvency indicators evolution
OPTIQUE LAFAYETTE CHAMBON

Sector positioning

Debt ratio
9.73 2024
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 years 2024
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.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

6.131

Liquidity indicators evolution
OPTIQUE LAFAYETTE CHAMBON

Sector positioning

Liquidity ratio
376.12 2024
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
6.13x 2024
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

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 value 2024
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 Multiple 50%
8 841 € × 4.0x
Estimation 35 116 €
24 229€ - 66 206€
Revenue Multiple 30%
512 392 € × 0.53x
Estimation 271 284 €
153 889€ - 403 390€
Net Income Multiple 20%
10 482 € × 2.4x
Estimation 25 540 €
12 032€ - 79 224€

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 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.