SARL GRAVELINES OPTIC BOSSCHAERT : revenue, balance sheet and financial ratios

SARL GRAVELINES OPTIC BOSSCHAERT is a French company founded 28 years ago, specialized in the sector Commerces de détail d'optique. Based in GRAVELINES (59820), this company of category PME shows in 2018 a revenue of 436 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 - SARL GRAVELINES OPTIC BOSSCHAERT (SIREN 413352675)
Indicator 2018 2017 2016
Revenue 435 919 € 414 782 € 431 559 €
Net income 65 294 € 69 005 € 58 843 €
EBITDA 92 511 € 88 032 € 88 948 €
Net margin 15.0% 16.6% 13.6%

Revenue and income statement

In 2018, SARL GRAVELINES OPTIC BOSSCHAERT achieves revenue of 436 k€. Revenue is growing positively over 3 years (CAGR: +0.5%). Vs 2017: +5%. After deducting consumption (157 k€), gross margin stands at 279 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 93 k€, representing 21.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 65 k€, i.e. 15.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

435 919 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

278 702 €

EBITDA (2018) ?
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

92 511 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

86 462 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

65 294 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.2%

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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 95%. 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 2.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

95.319%

Financial autonomy (2018) ?
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

46.501%

Cash flow / Revenue (2018) ?
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

15.934%

Repayment capacity (2018) ?
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

2.542

Asset age ratio (2018) ?
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

19.1%

Solvency indicators evolution
SARL GRAVELINES OPTIC BOSSCHAERT

Sector positioning

Debt ratio
95.32 2018
2016
2017
2018
Q1: 5.39
Med: 27.18
Q3: 85.63
Average

In 2018, the debt ratio of SARL GRAVELINES OPTIC BOS... (95.32) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
46.5% 2018
2016
2017
2018
Q1: 22.34%
Med: 48.75%
Q3: 68.56%
Average

In 2018, the financial autonomy of SARL GRAVELINES OPTIC BOS... (46.5%) 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
2.54 years 2018
2016
2017
2018
Q1: 0.01 years
Med: 0.99 years
Q3: 3.3 years
Average

In 2018, the repayment capacity of SARL GRAVELINES OPTIC BOS... (2.54) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 739.92. 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 2.9x. Financial charges are adequately covered by operations.

Liquidity ratio (2018) ?
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

739.921

Interest coverage (2018) ?
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

2.932

Liquidity indicators evolution
SARL GRAVELINES OPTIC BOSSCHAERT

Sector positioning

Liquidity ratio
739.92 2018
2016
2017
2018
Q1: 141.19
Med: 218.34
Q3: 343.84
Excellent

In 2018, the liquidity ratio of SARL GRAVELINES OPTIC BOS... (739.92) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
2.93x 2018
2016
2017
2018
Q1: 0.0x
Med: 1.57x
Q3: 5.84x
Good

In 2018, the interest coverage of SARL GRAVELINES OPTIC BOS... (2.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 32 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 82 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 109 days of revenue, i.e. 132 k€ to permanently finance. Over 2016-2018, WCR increased by +33%, requiring additional financing.

Operating WCR (2018) ?
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

132 227 €

Customer credit (2018) ?
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

32 j

Supplier credit (2018) ?
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

29 j

Inventory turnover (2018) ?
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

82 j

WCR in days of revenue (2018) ?
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

109 j

WCR and payment terms evolution
SARL GRAVELINES OPTIC BOSSCHAERT

Positioning of SARL GRAVELINES OPTIC BOSSCHAERT in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 123 transactions of similar company sales in 2018, the value of SARL GRAVELINES OPTIC BOSSCHAERT is estimated at 322 046 € (range 130 136€ - 638 494€). With an EBITDA of 92 511€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.43x (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.

Estimated enterprise value 2018
123 transactions
130k€ 322k€ 638k€
322 046 € Range: 130 136€ - 638 494€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
92 511 € × 4.2x
Estimation 384 851 €
179 343€ - 781 473€
Revenue Multiple 30%
435 919 € × 0.43x
Estimation 186 360 €
61 249€ - 328 239€
Net Income Multiple 20%
65 294 € × 5.6x
Estimation 368 565 €
110 453€ - 746 430€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 123 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 SARL GRAVELINES OPTIC BOSSCHAERT with other companies in the same sector:

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

Frequently asked questions about SARL GRAVELINES OPTIC BOSSCHAERT

What is the revenue of SARL GRAVELINES OPTIC BOSSCHAERT ?

The revenue of SARL GRAVELINES OPTIC BOSSCHAERT in 2018 is 436 k€.

Is SARL GRAVELINES OPTIC BOSSCHAERT profitable?

Yes, SARL GRAVELINES OPTIC BOSSCHAERT generated a net profit of 65 k€ in 2018.

Where is the headquarters of SARL GRAVELINES OPTIC BOSSCHAERT ?

The headquarters of SARL GRAVELINES OPTIC BOSSCHAERT is located in GRAVELINES (59820), in the department Nord.

Where to find the tax return of SARL GRAVELINES OPTIC BOSSCHAERT ?

The tax return of SARL GRAVELINES OPTIC BOSSCHAERT 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 SARL GRAVELINES OPTIC BOSSCHAERT operate?

SARL GRAVELINES OPTIC BOSSCHAERT 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.