S ET A OPTIQUE BOUGEROLLES : revenue, balance sheet and financial ratios

S ET A OPTIQUE BOUGEROLLES is a French company founded 8 years ago, specialized in the sector Commerces de détail d'optique. Based in SAINT-GERVAIS-LA-FORET (41350), this company of category PME shows in 2024 a revenue of 840 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 - S ET A OPTIQUE BOUGEROLLES (SIREN 837939289)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 840 195 € 755 795 € 696 710 € 677 008 € 449 067 € 487 477 € 152 514 €
Net income 55 813 € 49 203 € 30 965 € 1 € -146 € 313 € -50 €
EBITDA 75 852 € 81 380 € 73 265 € 77 803 € 4 398 € 2 845 € 13 555 €
Net margin 6.6% 6.5% 4.4% 0.0% -0.0% 0.1% -0.0%

Revenue and income statement

In 2024, S ET A OPTIQUE BOUGEROLLES achieves revenue of 840 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +32.9%. Vs 2023, growth of +11% (756 k€ -> 840 k€). After deducting consumption (307 k€), gross margin stands at 533 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 76 k€, representing 9.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 56 k€, i.e. 6.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

840 195 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

532 791 €

EBITDA (2024) ?
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

75 852 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

73 792 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

55 813 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 142%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

142.156%

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

29.114%

Cash flow / Revenue (2024) ?
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

6.805%

Repayment capacity (2024) ?
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

3.719

Asset age ratio (2024) ?
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

51.8%

Solvency indicators evolution
S ET A OPTIQUE BOUGEROLLES

Sector positioning

Debt ratio
142.16 2024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Watch

In 2024, the debt ratio of S ET A OPTIQUE BOUGEROLLES (142.16) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
29.11% 2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average

In 2024, the financial autonomy of S ET A OPTIQUE BOUGEROLLES (29.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
3.72 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.84 years
Q3: 2.71 years
Watch

In 2024, the repayment capacity of S ET A OPTIQUE BOUGEROLLES (3.72) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 199.52. 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 7.9x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

199.518

Interest coverage (2024) ?
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

7.91

Liquidity indicators evolution
S ET A OPTIQUE BOUGEROLLES

Sector positioning

Liquidity ratio
199.52 2024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Average -11 pts over 3 years

In 2024, the liquidity ratio of S ET A OPTIQUE BOUGEROLLES (199.52) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
7.91x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.37x
Q3: 5.78x
Excellent

In 2024, the interest coverage of S ET A OPTIQUE BOUGEROLLES (7.9x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 66 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 63 days of revenue, i.e. 146 k€ to permanently finance.

Operating WCR (2024) ?
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

146 337 €

Customer credit (2024) ?
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

17 j

Supplier credit (2024) ?
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

48 j

Inventory turnover (2024) ?
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

66 j

WCR in days of revenue (2024) ?
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

63 j

WCR and payment terms evolution
S ET A OPTIQUE BOUGEROLLES

Positioning of S ET A OPTIQUE BOUGEROLLES 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 S ET A OPTIQUE BOUGEROLLES is estimated at 311 289 € (range 192 453€ - 566 816€). With an EBITDA of 75 852€, 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.

Estimated enterprise value 2024
117 transactions
192k€ 311k€ 566k€
311 289 € Range: 192 453€ - 566 816€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
75 852 € × 4.0x
Estimation 301 280 €
207 877€ - 568 021€
Revenue Multiple 30%
840 195 € × 0.53x
Estimation 444 838 €
252 339€ - 661 459€
Net Income Multiple 20%
55 813 € × 2.4x
Estimation 135 991 €
64 065€ - 421 839€

Valuation evolution

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 S ET A OPTIQUE BOUGEROLLES with other companies in the same sector:

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

Frequently asked questions about S ET A OPTIQUE BOUGEROLLES

What is the revenue of S ET A OPTIQUE BOUGEROLLES ?

The revenue of S ET A OPTIQUE BOUGEROLLES in 2024 is 840 k€.

Is S ET A OPTIQUE BOUGEROLLES profitable?

Yes, S ET A OPTIQUE BOUGEROLLES generated a net profit of 56 k€ in 2024.

Where is the headquarters of S ET A OPTIQUE BOUGEROLLES ?

The headquarters of S ET A OPTIQUE BOUGEROLLES is located in SAINT-GERVAIS-LA-FORET (41350), in the department Loir-et-Cher.

Where to find the tax return of S ET A OPTIQUE BOUGEROLLES ?

The tax return of S ET A OPTIQUE BOUGEROLLES 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 S ET A OPTIQUE BOUGEROLLES operate?

S ET A OPTIQUE BOUGEROLLES 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.