SIREN : 398402354
REFLET PHOTO is a French company founded 31 years ago, specialized in the sector Commerces de détail d'optique. Based in VIARMES (95270), this company of category PME shows in 2025 a revenue of 618 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 617 968 € | 598 977 € | 607 987 € | 536 529 € | 488 726 € | 402 441 € | 469 465 € | 458 098 € | 432 404 € | 440 510 € |
| Net income | 48 415 € | 34 387 € | 112 455 € | 73 057 € | 61 888 € | 32 480 € | 42 045 € | 15 036 € | 2 721 € | 6 147 € |
| EBITDA | 102 990 € | 72 676 € | 102 449 € | 109 136 € | 98 367 € | 48 066 € | 59 995 € | 13 090 € | 10 374 € | 14 381 € |
| Net margin | 7.8% | 5.7% | 18.5% | 13.6% | 12.7% | 8.1% | 9.0% | 3.3% | 0.6% | 1.4% |
In 2025, REFLET PHOTO achieves revenue of 618 k€. Revenue is growing positively over 10 years (CAGR: +3.8%). Vs 2024: +3%. After deducting consumption (62 k€), gross margin stands at 556 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 103 k€, representing 16.7% of revenue. Positive scissor effect: EBITDA margin improves by +4.5 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 48 k€, i.e. 7.8% of revenue. This profit can be retained or distributed to shareholders.
617 968 €
556 062 €
102 990 €
64 980 €
48 415 €
16.7%
The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 53%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
4.869%
52.615%
9.382%
0.2
24.6%
In 2025, the debt ratio of REFLET PHOTO (4.87) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2025, the financial autonomy of REFLET PHOTO (52.6%) 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 2025, the repayment capacity of REFLET PHOTO (0.20) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 108.88. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.
108.879
0.949
In 2025, the liquidity ratio of REFLET PHOTO (108.88) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2025, the interest coverage of REFLET PHOTO (0.9x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-88 days): operations structurally generate cash. Notable WCR improvement over the period (-97%), freeing up cash.
-151 192 €
0 j
5 j
25 j
-88 j
Based on 83 transactions of similar company sales
in 2025,
the value of REFLET PHOTO is estimated at
200 213 €
(range 92 999€ - 321 949€).
With an EBITDA of 102 990€, the sector multiple of 2.2x is applied.
The price/revenue ratio is 0.26x
(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.
Ajustez les pondérations selon votre analyse
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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare REFLET PHOTO with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of REFLET PHOTO in 2025 is 618 k€.
Yes, REFLET PHOTO generated a net profit of 48 k€ in 2025.
The headquarters of REFLET PHOTO is located in VIARMES (95270), in the department Val-d'Oise.
The tax return of REFLET PHOTO 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).
REFLET PHOTO 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.