SIREN : 950447573
OPTIQUE YVES LEGRAND is a French company founded 36 years ago, specialized in the sector Commerces de détail d'optique. Based in BEAUPREAU-EN-MAUGES (49110), this company of category PME shows in 2024 a revenue of 1.2 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 | 1 202 429 € | 1 266 109 € | 1 228 889 € | 1 304 767 € | 1 150 128 € | 1 284 422 € | 1 300 270 € | 1 245 736 € | 1 301 560 € |
| Net income | 175 973 € | 234 686 € | 215 329 € | 205 231 € | 120 611 € | 183 370 € | 180 140 € | 189 558 € | 157 616 € |
| EBITDA | 221 059 € | 328 474 € | 293 769 € | 299 748 € | 181 961 € | 277 625 € | 268 020 € | 286 874 € | 253 391 € |
| Net margin | 14.6% | 18.5% | 17.5% | 15.7% | 10.5% | 14.3% | 13.9% | 15.2% | 12.1% |
In 2024, OPTIQUE YVES LEGRAND achieves revenue of 1.2 M€. Activity remains stable over the period (CAGR: -1.0%). Slight decline of -5% vs 2023. After deducting consumption (379 k€), gross margin stands at 823 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 221 k€, representing 18.4% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -33%, reducing margin by 7.6 pts. This reflects costs rising faster than 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 176 k€, i.e. 14.6% of revenue. This profit can be retained or distributed to shareholders.
1 202 429 €
823 041 €
221 059 €
217 579 €
175 973 €
18.4%
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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 14.9% 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%
71.588%
14.911%
0.0
2.7%
In 2024, the debt ratio of OPTIQUE YVES LEGRAND (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 YVES LEGRAND (71.6%) 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 YVES LEGRAND (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 129.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
129.632
0.0
In 2024, the liquidity ratio of OPTIQUE YVES LEGRAND (129.63) 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 YVES LEGRAND (0.0x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 133 days. Excellent situation: suppliers finance 127 days of the operating cycle (retail model). Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 34 days of revenue, i.e. 114 k€ to permanently finance. Notable WCR improvement over the period (-47%), freeing up cash.
113 726 €
6 j
133 j
27 j
34 j
Based on 117 transactions of similar company sales in 2024, the value of OPTIQUE YVES LEGRAND is estimated at 715 756 € (range 451 650€ - 1 377 699€). With an EBITDA of 221 059€, 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 YVES LEGRAND with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of OPTIQUE YVES LEGRAND in 2024 is 1.2 M€.
Yes, OPTIQUE YVES LEGRAND generated a net profit of 176 k€ in 2024.
The headquarters of OPTIQUE YVES LEGRAND is located in BEAUPREAU-EN-MAUGES (49110), in the department Maine-et-Loire.
The tax return of OPTIQUE YVES LEGRAND 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 YVES LEGRAND 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.