SIREN : 408892529
POINT FOCAL is a French company founded 29 years ago, specialized in the sector Commerces de détail d'optique. Based in MANOSQUE (04100), this company of category PME shows in 2024 a revenue of 723 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 723 318 € | 638 698 € | 639 341 € | 649 096 € | 600 266 € | 721 807 € | 714 443 € | 740 584 € | 734 543 € |
| Net income | 76 684 € | 62 310 € | 86 315 € | 113 811 € | 77 599 € | 105 497 € | 92 414 € | 84 859 € | 55 718 € |
| EBITDA | 121 733 € | 92 601 € | 121 717 € | 156 780 € | 109 270 € | 151 311 € | 133 722 € | 127 557 € | 76 830 € |
| Net margin | 10.6% | 9.8% | 13.5% | 17.5% | 12.9% | 14.6% | 12.9% | 11.5% | 7.6% |
In 2024, POINT FOCAL achieves revenue of 723 k€. Activity remains stable over the period (CAGR: -0.2%). Vs 2023, growth of +13% (639 k€ -> 723 k€). After deducting consumption (304 k€), gross margin stands at 420 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 122 k€, representing 16.8% of revenue. Positive scissor effect: EBITDA margin improves by +2.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 77 k€, i.e. 10.6% of revenue. This profit can be retained or distributed to shareholders.
723 318 €
419 541 €
121 733 €
114 112 €
76 684 €
16.8%
The debt ratio (= Financial debt / Equity x 100) stands at 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 4.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 11.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
87.588%
47.308%
11.579%
4.147
14.1%
In 2024, the debt ratio of POINT FOCAL (87.59) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of POINT FOCAL (47.3%) 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 POINT FOCAL (4.15) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 267.07. 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 14.1x. Operating income very largely covers interest expenses: high safety margin.
267.072
14.063
In 2024, the liquidity ratio of POINT FOCAL (267.07) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of POINT FOCAL (14.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 73 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 128 days of revenue, i.e. 258 k€ to permanently finance.
257 574 €
42 j
50 j
73 j
128 j
Based on 117 transactions of similar company sales in 2024, the value of POINT FOCAL is estimated at 394 014 € (range 249 583€ - 742 552€). With an EBITDA of 121 733€, 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 POINT FOCAL with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of POINT FOCAL in 2024 is 723 k€.
Yes, POINT FOCAL generated a net profit of 77 k€ in 2024.
The headquarters of POINT FOCAL is located in MANOSQUE (04100), in the department Alpes-de-Haute-Provence.
The tax return of POINT FOCAL 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).
POINT FOCAL 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.