Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1993-07-01 (32 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: LES ARCS (83460), Var
PEFD : revenue, balance sheet and financial ratios
PEFD is a French company
founded 32 years ago,
specialized in the sector Commerces de détail d'optique.
Based in LES ARCS (83460),
this company of category PME
shows in 2024 a revenue of 1.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, PEFD generates positive net income of 127 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 35 k€ -> 127 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
126 678 €
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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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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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
51.246%
Financial autonomy (2025)
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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
55.116%
Asset age ratio (2025)
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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
2025
Debt ratio
54.093
25.381
18.814
17.877
28.677
39.674
24.093
36.93
31.242
51.246
Financial autonomy
49.02
59.256
63.608
64.126
60.233
58.605
67.431
58.207
58.874
55.116
Repayment capacity
2.213
None
None
None
None
None
None
1.133
1.261
None
Cash flow / Revenue
6.771%
None%
None%
None%
None%
None%
None%
14.386%
9.587%
None%
Sector positioning
Debt ratio
51.252025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average+17 pts over 3 years
In 2025, the debt ratio of PEFD (51.25) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
55.12%2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Average-13 pts over 3 years
In 2025, the financial autonomy of PEFD (55.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
1.26 years2024
2023
2024
Q1: 0.0 years
Med: 0.84 years
Q3: 2.71 years
Average+5 pts over 2 years
In 2024, the repayment capacity of PEFD (1.26) 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 251.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
251.826
Liquidity indicators evolution PEFD
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
115.847
159.641
177.516
180.036
211.559
338.591
340.297
240.952
196.327
251.826
Interest coverage
5.907
None
None
None
None
None
None
1.72
2.332
None
Sector positioning
Liquidity ratio
251.832025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Average
In 2025, the liquidity ratio of PEFD (251.83) 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
2.33x2024
2023
2024
Q1: 0.0x
Med: 1.37x
Q3: 5.78x
Good
In 2024, the interest coverage of PEFD (2.3x) 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 (2025)
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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 (2025)
?
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 (2025)
?
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 (2025)
?
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 PEFD
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
193 663 €
0 €
0 €
0 €
0 €
0 €
0 €
373 595 €
201 888 €
0 €
Inventory turnover (days)
43
0
0
0
0
0
0
57
54
0
Customer payment term (days)
10
0
0
0
0
0
0
7
5
0
Supplier payment term (days)
58
0
0
0
0
0
0
47
45
0
Positioning of PEFD in its sector
Comparison with sector Commerces de détail d'optique
Valuation estimate
Based on 83 transactions of similar company sales
in 2025,
the value of PEFD is estimated at
469 142 €
(range 177 249€ - 691 154€).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2025
83 tx
177k€469k€691k€
469 142 €Range: 177 249€ - 691 154€
NAF 5 année 2025
Valuation method used
Net Income Multiple
126 678 €
×
3.7x
=469 142 €
Range: 177 249€ - 691 154€
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 83 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 PEFD with other companies in the same sector:
Yes, PEFD generated a net profit of 127 k€ in 2025.
Where is the headquarters of PEFD ?
The headquarters of PEFD is located in LES ARCS (83460), in the department Var.
Where to find the tax return of PEFD ?
The tax return of PEFD 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 PEFD operate?
PEFD 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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