SARL OPTIQUE B. DUBREUIL : revenue, balance sheet and financial ratios

SARL OPTIQUE B. DUBREUIL is a French company founded 59 years ago, specialized in the sector Commerces de détail d'optique. Based in THONON-LES-BAINS (74200), this company of category PME shows in 2024 a revenue of 910 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 OPTIQUE B. DUBREUIL (SIREN 796780328)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 910 262 € 1 200 806 € 1 656 872 € 1 474 561 € 1 310 717 € 1 486 806 € 1 548 141 € 1 467 346 € 1 483 796 € 1 505 254 €
Net income 6 105 € 309 734 € 111 781 € 97 796 € 34 533 € 50 547 € 99 598 € 94 929 € 121 254 € 114 590 €
EBITDA -26 552 € 62 648 € 182 630 € 159 092 € 65 420 € 96 511 € 174 508 € 133 338 € 186 233 € 164 226 €
Net margin 0.7% 25.8% 6.7% 6.6% 2.6% 3.4% 6.4% 6.5% 8.2% 7.6%

Revenue and income statement

In 2024, SARL OPTIQUE B. DUBREUIL achieves revenue of 910 k€. Revenue is declining over the period 2015-2024 (CAGR: -5.4%). Significant drop of -24% vs 2023. After deducting consumption (293 k€), gross margin stands at 618 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -27 k€, representing -2.9% of revenue. Warning negative scissor effect: despite revenue change (-24%), EBITDA varies by -142%, reducing margin by 8.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 0.7% 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

910 262 €

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

617 650 €

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

-26 552 €

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

1 479 €

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

6 105 €

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

-2.9%

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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 139%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

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

138.942%

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

33.213%

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

-2.408%

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

-25.961

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

40.4%

Solvency indicators evolution
SARL OPTIQUE B. DUBREUIL

Sector positioning

Debt ratio
138.94 2024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Watch +11 pts over 3 years

In 2024, the debt ratio of SARL OPTIQUE B. DUBREUIL (138.94) 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
33.21% 2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average -14 pts over 3 years

In 2024, the financial autonomy of SARL OPTIQUE B. DUBREUIL (33.2%) 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
-25.96 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.84 years
Q3: 2.71 years
Excellent -45 pts over 3 years

In 2024, the repayment capacity of SARL OPTIQUE B. DUBREUIL (-25.96) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 362.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

361.996

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

-25.079

Liquidity indicators evolution
SARL OPTIQUE B. DUBREUIL

Sector positioning

Liquidity ratio
362.0 2024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Good +20 pts over 3 years

In 2024, the liquidity ratio of SARL OPTIQUE B. DUBREUIL (362.00) 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.

Interest coverage
-25.08x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.37x
Q3: 5.78x
Watch -50 pts over 3 years

In 2024, the interest coverage of SARL OPTIQUE B. DUBREUIL (-25.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 94 days. Excellent situation: suppliers finance 74 days of the operating cycle (retail model). Inventory turnover is 72 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 182 days of revenue, i.e. 460 k€ to permanently finance. Over 2015-2024, WCR increased by +523%, requiring additional financing.

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

460 483 €

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

20 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

94 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

72 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

182 j

WCR and payment terms evolution
SARL OPTIQUE B. DUBREUIL

Positioning of SARL OPTIQUE B. DUBREUIL 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 SARL OPTIQUE B. DUBREUIL is estimated at 295 110 € (range 166 832€ - 448 429€). 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
166k€ 295k€ 448k€
295 110 € Range: 166 832€ - 448 429€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
910 262 € × 0.53x
Estimation 481 935 €
273 383€ - 716 621€
Net Income Multiple 20%
6 105 € × 2.4x
Estimation 14 875 €
7 008€ - 46 142€

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 SARL OPTIQUE B. DUBREUIL with other companies in the same sector:

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

Frequently asked questions about SARL OPTIQUE B. DUBREUIL

What is the revenue of SARL OPTIQUE B. DUBREUIL ?

The revenue of SARL OPTIQUE B. DUBREUIL in 2024 is 910 k€.

Is SARL OPTIQUE B. DUBREUIL profitable?

Yes, SARL OPTIQUE B. DUBREUIL generated a net profit of 6 k€ in 2024.

Where is the headquarters of SARL OPTIQUE B. DUBREUIL ?

The headquarters of SARL OPTIQUE B. DUBREUIL is located in THONON-LES-BAINS (74200), in the department Haute-Savoie.

Where to find the tax return of SARL OPTIQUE B. DUBREUIL ?

The tax return of SARL OPTIQUE B. DUBREUIL 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 OPTIQUE B. DUBREUIL operate?

SARL OPTIQUE B. DUBREUIL 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.