OPTIQUE LEFEVRE : revenue, balance sheet and financial ratios
OPTIQUE LEFEVRE is a French company
founded 54 years ago,
specialized in the sector Commerces de détail d'optique.
Based in BARENTIN (76360),
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.
Financial history - OPTIQUE LEFEVRE (SIREN 723650131)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
1 322 246 €
N/C
1 279 068 €
1 271 235 €
1 374 286 €
1 400 859 €
1 390 392 €
Net income
50 790 €
-57 573 €
27 004 €
131 963 €
51 134 €
77 747 €
126 544 €
110 081 €
30 550 €
EBITDA
N/C
N/C
78 555 €
N/C
121 162 €
134 776 €
220 284 €
194 775 €
89 857 €
Net margin
N/C
N/C
2.0%
N/C
4.0%
6.1%
9.2%
7.9%
2.2%
Revenue and income statement
In 2024, OPTIQUE LEFEVRE generates positive net income of 51 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 31 k€ -> 51 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
50 790 €
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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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Item
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 16%. 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 68%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
16.205%
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
67.844%
Asset age ratio (2024)
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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
2018
2019
2020
2021
2022
2023
2024
Debt ratio
66.018
35.756
23.046
33.834
55.575
50.788
17.186
16.372
16.205
Financial autonomy
48.417
58.461
66.61
62.281
53.89
58.588
64.679
60.455
67.844
Repayment capacity
3.249
1.166
0.752
1.5
3.107
None
1.41
None
None
Cash flow / Revenue
5.814%
11.11%
12.589%
10.156%
7.728%
None%
5.275%
None%
None%
Sector positioning
Debt ratio
16.22024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Good+6 pts over 3 years
In 2024, the debt ratio of OPTIQUE LEFEVRE (16.20) 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
67.84%2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Good
In 2024, the financial autonomy of OPTIQUE LEFEVRE (67.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
1.41 years2022
2022
Q1: 0.01 years
Med: 1.19 years
Q3: 3.48 years
Average
In 2022, the repayment capacity of OPTIQUE LEFEVRE (1.41) 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 233.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
233.296
Liquidity indicators evolution OPTIQUE LEFEVRE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
208.758
216.626
233.595
262.185
327.282
460.307
206.135
154.556
233.296
Interest coverage
5.331
2.492
1.479
2.647
2.101
None
3.161
None
None
Sector positioning
Liquidity ratio
233.32024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Average+10 pts over 3 years
In 2024, the liquidity ratio of OPTIQUE LEFEVRE (233.30) 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
3.16x2022
2022
Q1: 0.0x
Med: 1.09x
Q3: 3.87x
Good
In 2022, the interest coverage of OPTIQUE LEFEVRE (3.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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 (2024)
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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 (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
0 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
0 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
0 j
WCR and payment terms evolution OPTIQUE LEFEVRE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
168 043 €
155 005 €
165 382 €
207 186 €
173 237 €
0 €
102 752 €
0 €
0 €
Inventory turnover (days)
44
51
49
60
48
0
48
0
0
Customer payment term (days)
15
16
17
24
28
0
21
0
0
Supplier payment term (days)
24
31
30
29
38
0
24
0
0
Positioning of OPTIQUE LEFEVRE 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 LEFEVRE is estimated at
123 751 €
(range 58 299€ - 383 875€).
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
58k€123k€383k€
123 751 €Range: 58 299€ - 383 875€
NAF 5 année 2024
Valuation method used
Net Income Multiple
50 790 €
×
2.4x
=123 752 €
Range: 58 299€ - 383 875€
Only this financial indicator is available for this company.
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 LEFEVRE with other companies in the same sector:
Yes, OPTIQUE LEFEVRE generated a net profit of 51 k€ in 2024.
Where is the headquarters of OPTIQUE LEFEVRE ?
The headquarters of OPTIQUE LEFEVRE is located in BARENTIN (76360), in the department Seine-Maritime.
Where to find the tax return of OPTIQUE LEFEVRE ?
The tax return of OPTIQUE LEFEVRE 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 LEFEVRE operate?
OPTIQUE LEFEVRE 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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