QUATRO : revenue, balance sheet and financial ratios

QUATRO is a French company founded 21 years ago, specialized in the sector Commerces de détail d'optique. Based in SEDAN (08200), this company of category PME shows in 2020 a revenue of 516 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

Financial history - QUATRO (SIREN 481226728)
Indicator 2020 2019 2018
Revenue 516 057 € 550 786 € 530 309 €
Net income 25 469 € 22 915 € 58 592 €
EBITDA 49 603 € 49 080 € 90 995 €
Net margin 4.9% 4.2% 11.0%

Revenue and income statement

En 2020, QUATRO alcanza unos ingresos de 516 k€. La actividad permanece estable durante el período (TCAC: -1.4%). Ligera caída de -6% vs 2019. Tras deducir el consumo (167 k€), el margen bruto se sitúa en 350 k€, es decir, una tasa del 68%. El EBITDA alcanza 50 k€, representando el 9.6% de los ingresos. Este nivel de margen operativo es satisfactorio para el sector. El resultado neto asciende a 25 k€, es decir, el 4.9% de los ingresos.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

516 057 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

349 520 €

EBITDA (2020) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

49 603 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

26 073 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

25 469 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.6%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 65%. La deuda permanece bajo control. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 55%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 4.0 años de flujo de caja. Este ratio permanece dentro de los estándares bancarios habituales. El flujo de caja representa el 8.9% de los ingresos. Nivel satisfactorio que permite financiar parcialmente el crecimiento.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

65.22%

Financial autonomy (2020) ?
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

54.712%

Cash flow / Revenue (2020) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

8.897%

Repayment capacity (2020) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

4.009

Asset age ratio (2020) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

48.2%

Solvency indicators evolution
QUATRO

Sector positioning

Ratio de endeudamiento
65.22 2020
2018
2019
2020
Q1: 13.46
Med: 44.89
Q3: 112.65
Average -18 pts over 3 years

En 2020, el ratio de endeudamiento de QUATRO (65.22) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
54.71% 2020
2018
2019
2020
Q1: 24.32%
Med: 45.46%
Q3: 63.81%
Bueno +15 pts over 3 years

En 2020, el autonomía financiera de QUATRO (54.7%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Capacidad de reembolso
4.01 ans 2020
2018
2019
2020
Q1: 0.0 ans
Med: 1.7 ans
Q3: 4.49 ans
Average

En 2020, el capacidad de reembolso de QUATRO (4.0 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.

Liquidity ratios

El ratio de liquidez se sitúa en 692.65. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 2.9x. Los gastos financieros están adecuadamente cubiertos por las operaciones.

Liquidity ratio (2020) ?
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

692.65

Interest coverage (2020) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

2.863

Liquidity indicators evolution
QUATRO

Sector positioning

Ratio de liquidez
692.65 2020
2018
2019
2020
Q1: 175.54
Med: 266.29
Q3: 390.33
Excelente

En 2020, el ratio de liquidez de QUATRO (692.65) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Cobertura de intereses
2.86x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.86x
Q3: 3.56x
Bueno +16 pts over 3 years

En 2020, el cobertura de intereses de QUATRO (2.9x) se sitúa por encima de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Esta posición cómoda ofrece un margen de seguridad apreciable.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 2 días. Plazo proveedores: 25 días. Situación favorable. La rotación de existencias es de 48 días. El FM representa 70 días de ingresos. Notable mejora del FM durante el período (-26%), liberando tesorería.

Operating WCR (2020) ?
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

99 826 €

Customer credit (2020) ?
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

2 j

Supplier credit (2020) ?
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

25 j

Inventory turnover (2020) ?
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

48 j

WCR in days of revenue (2020) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

70 j

WCR and payment terms evolution
QUATRO

Positioning of QUATRO in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 84 transactions of similar company sales in 2020, the value of QUATRO is estimated at 144 923 € (range 75 276€ - 289 660€). With an EBITDA of 49 603€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.37x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2020
84 tx
75k€ 144k€ 289k€
144 923 € Range: 75 276€ - 289 660€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
49 603 € × 2.6x
Estimation 126 795 €
71 271€ - 277 366€
Revenue Multiple 30%
516 057 € × 0.37x
Estimation 188 804 €
92 693€ - 372 873€
Net Income Multiple 20%
25 469 € × 4.9x
Estimation 124 424 €
59 168€ - 195 578€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 84 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 QUATRO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail d'optique

Frequently asked questions about QUATRO

What is the revenue of QUATRO ?

The revenue of QUATRO in 2020 is 516 k€.

Is QUATRO profitable?

Yes, QUATRO generated a net profit of 25 k€ in 2020.

Where is the headquarters of QUATRO ?

The headquarters of QUATRO is located in SEDAN (08200), in the department Ardennes.

Where to find the tax return of QUATRO ?

The tax return of QUATRO 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 QUATRO operate?

QUATRO 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.