Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2003-01-01 (23 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: GOURDON (46300), Lot
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
PUPILLE ET CORNEE : revenue, balance sheet and financial ratios
PUPILLE ET CORNEE is a French company
founded 23 years ago,
specialized in the sector Commerces de détail d'optique.
Based in GOURDON (46300),
this company of category PME
shows in 2024 a net income positive of 32 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - PUPILLE ET CORNEE (SIREN 448956268)
Indicator
2024
2022
2021
2020
2018
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
Net income
31 758 €
18 330 €
40 604 €
6 614 €
3 882 €
39 192 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2024, PUPILLE ET CORNEE generates positive net income of 32 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 39 k€ -> 32 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
31 758 €
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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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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 18%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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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
17.979%
Financial autonomy (2024)
?
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
79.216%
Asset age ratio (2024)
?
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
2018
2020
2021
2022
2024
Debt ratio
36.05
44.743
30.165
19.001
15.381
17.979
Financial autonomy
67.768
64.413
66.984
71.277
75.805
79.216
Repayment capacity
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
17.982024
2021
2022
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Good+9 pts over 3 years
In 2024, the debt ratio of PUPILLE ET CORNEE (17.98) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
79.22%2024
2021
2022
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Excellent+7 pts over 3 years
In 2024, the financial autonomy of PUPILLE ET CORNEE (79.2%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 325.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
325.034
Liquidity indicators evolution PUPILLE ET CORNEE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2020
2021
2022
2024
Liquidity ratio
307.482
327.722
152.304
152.633
152.03
325.034
Interest coverage
None
None
None
None
None
None
Sector positioning
Liquidity ratio
325.032024
2021
2022
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Good+40 pts over 3 years
In 2024, the liquidity ratio of PUPILLE ET CORNEE (325.03) 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.
Positioning of PUPILLE ET CORNEE in its sector
Comparison with sector Commerces de détail d'optique
Valuation estimate
Based on 117 transactions of similar company sales
in 2024,
the value of PUPILLE ET CORNEE is estimated at
77 379 €
(range 36 453€ - 240 029€).
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.
Estimated enterprise value2024
117 transactions
36k€77k€240k€
77 379 €Range: 36 453€ - 240 029€
NAF 5 année 2024
Valuation method used
Net Income Multiple
31 758 €
×
2.4x
=77 380 €
Range: 36 453€ - 240 030€
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 117 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 PUPILLE ET CORNEE with other companies in the same sector:
Frequently asked questions about PUPILLE ET CORNEE
What is the revenue of PUPILLE ET CORNEE ?
The revenue of PUPILLE ET CORNEE is not publicly disclosed (confidential accounts filed with INPI).
Is PUPILLE ET CORNEE profitable?
Yes, PUPILLE ET CORNEE generated a net profit of 32 k€ in 2024.
Where is the headquarters of PUPILLE ET CORNEE ?
The headquarters of PUPILLE ET CORNEE is located in GOURDON (46300), in the department Lot.
Where to find the tax return of PUPILLE ET CORNEE ?
The tax return of PUPILLE ET CORNEE 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 PUPILLE ET CORNEE operate?
PUPILLE ET CORNEE 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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