SIREN : 349956854
OPTIQUE MARECHAL is a French company founded 37 years ago, specialized in the sector Commerces de détail d'optique. Based in PONT-DE-VAUX (01190), this company of category PME shows in 2024 a revenue of 389 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
| Indicator | 2024 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 389 007 € | 874 140 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Net income | 46 391 € | 81 715 € | 137 361 € | 247 193 € | 89 261 € | 118 714 € | 90 562 € | 89 024 € |
| EBITDA | 58 476 € | 134 407 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Net margin | 11.9% | 9.3% | N/C | N/C | N/C | N/C | N/C | N/C |
In 2024, OPTIQUE MARECHAL achieves revenue of 389 k€. Significant drop of -55% vs 2024. After deducting consumption (128 k€), gross margin stands at 261 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 58 k€, representing 15.0% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 46 k€, i.e. 11.9% of revenue. This profit can be retained or distributed to shareholders.
389 007 €
260 869 €
58 476 €
52 494 €
46 391 €
15.0%
The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 51%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
13.509%
50.957%
12.622%
0.852
15.2%
In 2024, the debt ratio of OPTIQUE MARECHAL (13.51) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of OPTIQUE MARECHAL (51.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of OPTIQUE MARECHAL (0.85) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 146.96. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.
146.96
0.653
In 2024, the liquidity ratio of OPTIQUE MARECHAL (146.96) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of OPTIQUE MARECHAL (0.7x) 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 277 days. Excellent situation: suppliers finance 260 days of the operating cycle (retail model). Inventory turnover is 87 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 256 days of revenue, i.e. 277 k€ to permanently finance.
276 510 €
17 j
277 j
87 j
256 j
Based on 117 transactions of similar company sales in 2024, the value of OPTIQUE MARECHAL is estimated at 200 525 € (range 125 828€ - 380 951€). With an EBITDA of 58 476€, 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.
Ajustez les pondérations selon votre analyse
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 MARECHAL with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of OPTIQUE MARECHAL in 2024 is 389 k€.
Yes, OPTIQUE MARECHAL generated a net profit of 46 k€ in 2024.
The headquarters of OPTIQUE MARECHAL is located in PONT-DE-VAUX (01190), in the department Ain.
The tax return of OPTIQUE MARECHAL 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 MARECHAL 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.