SIREN : 343236550
SARL OPTIQUE PENILLARD is a French company founded 38 years ago, specialized in the sector Commerces de détail d'optique. Based in BOURG-EN-BRESSE (01000), this company of category PME shows in 2024 a revenue of 1.3 M€. 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 272 469 € | 1 239 185 € | 1 216 179 € | 1 265 998 € | 1 012 173 € | 1 171 942 € | 1 137 843 € | 1 064 491 € | N/C |
| Net income | 88 945 € | 98 262 € | 132 378 € | 158 053 € | 127 742 € | 138 499 € | 138 547 € | 143 093 € | -10 176 € |
| EBITDA | 186 845 € | 152 095 € | 201 127 € | 242 599 € | 196 761 € | 206 099 € | 193 465 € | 202 076 € | N/C |
| Net margin | 7.0% | 7.9% | 10.9% | 12.5% | 12.6% | 11.8% | 12.2% | 13.4% | N/C |
In 2024, SARL OPTIQUE PENILLARD achieves revenue of 1.3 M€. Revenue is growing positively over 9 years (CAGR: +2.6%). Vs 2023: +3%. After deducting consumption (468 k€), gross margin stands at 805 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 187 k€, representing 14.7% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 89 k€, i.e. 7.0% of revenue. This profit can be retained or distributed to shareholders.
1 272 469 €
804 661 €
186 845 €
121 850 €
88 945 €
14.7%
The debt ratio (= Financial debt / Equity x 100) stands at 78%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 10.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
77.792%
42.756%
10.251%
3.41
76.2%
In 2024, the debt ratio of SARL OPTIQUE PENILLARD (77.79) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SARL OPTIQUE PENILLARD (42.8%) 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 2024, the repayment capacity of SARL OPTIQUE PENILLARD (3.41) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 170.94. 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 10.3x. Operating income very largely covers interest expenses: high safety margin.
170.939
10.275
In 2024, the liquidity ratio of SARL OPTIQUE PENILLARD (170.94) 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.
In 2024, the interest coverage of SARL OPTIQUE PENILLARD (10.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 106 days. Excellent situation: suppliers finance 92 days of the operating cycle (retail model). Inventory turnover is 61 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 94 days of revenue, i.e. 331 k€ to permanently finance.
330 995 €
14 j
106 j
61 j
94 j
Based on 117 transactions of similar company sales in 2024, the value of SARL OPTIQUE PENILLARD is estimated at 616 523 € (range 391 098€ - 1 134 582€). With an EBITDA of 186 845€, 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.
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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.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SARL OPTIQUE PENILLARD with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of SARL OPTIQUE PENILLARD in 2024 is 1.3 M€.
Yes, SARL OPTIQUE PENILLARD generated a net profit of 89 k€ in 2024.
The headquarters of SARL OPTIQUE PENILLARD is located in BOURG-EN-BRESSE (01000), in the department Ain.
The tax return of SARL OPTIQUE PENILLARD 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).
SARL OPTIQUE PENILLARD 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.