SIREN : 420783821
PIERRE L'OPTICIEN is a French company founded 27 years ago, specialized in the sector Commerces de détail d'optique. Based in ROSHEIM (67560), this company of category PME shows in 2023 a revenue of 345 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 345 024 € | 312 333 € | 353 051 € | 299 218 € | 336 721 € | 316 837 € | 332 623 € |
| Net income | 10 595 € | -9 611 € | 41 757 € | -4 359 € | -14 074 € | 1 691 € | 12 064 € |
| EBITDA | 18 984 € | -8 563 € | 58 925 € | 1 250 € | -10 216 € | 9 554 € | 22 010 € |
| Net margin | 3.1% | -3.1% | 11.8% | -1.5% | -4.2% | 0.5% | 3.6% |
In 2023, PIERRE L'OPTICIEN achieves revenue of 345 k€. Revenue is growing positively over 7 years (CAGR: +0.6%). Vs 2022, growth of +10% (312 k€ -> 345 k€). After deducting consumption (123 k€), gross margin stands at 222 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 5.5% of revenue. Positive scissor effect: EBITDA margin improves by +8.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.
345 024 €
221 577 €
18 984 €
12 490 €
10 595 €
5.4%
The debt ratio (= Financial debt / Equity x 100) stands at 28%. 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 69%. 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 3.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
27.963%
68.626%
5.135%
3.043
24.2%
In 2023, the debt ratio of PIERRE L'OPTICIEN (27.96) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of PIERRE L'OPTICIEN (68.6%) 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.
In 2023, the repayment capacity of PIERRE L'OPTICIEN (3.04) 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 615.06. 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 3.8x. Financial charges are adequately covered by operations.
615.063
3.845
In 2023, the liquidity ratio of PIERRE L'OPTICIEN (615.06) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2023, the interest coverage of PIERRE L'OPTICIEN (3.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 114 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 118 days of revenue, i.e. 113 k€ to permanently finance. Over 2017-2023, WCR increased by +78%, requiring additional financing.
112 951 €
11 j
35 j
114 j
118 j
Based on 100 transactions of similar company sales in 2023, the value of PIERRE L'OPTICIEN is estimated at 88 593 € (range 46 030€ - 181 363€). With an EBITDA of 18 984€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (conservative valuation). 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 100 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 PIERRE L'OPTICIEN with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of PIERRE L'OPTICIEN in 2023 is 345 k€.
Yes, PIERRE L'OPTICIEN generated a net profit of 11 k€ in 2023.
The headquarters of PIERRE L'OPTICIEN is located in ROSHEIM (67560), in the department Bas-Rhin.
The tax return of PIERRE L'OPTICIEN 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).
PIERRE L'OPTICIEN 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.