SIREN : 494665466
SB OPTIQUE is a French company founded 19 years ago, specialized in the sector Commerces de détail d'optique. Based in AUXERRE (89000), this company of category PME shows in 2019 a revenue of 2.7 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 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|
| Revenue | 2 731 080 € | 2 285 046 € | 2 148 974 € | 1 824 154 € |
| Net income | 42 367 € | 45 546 € | 50 387 € | 48 713 € |
| EBITDA | 493 788 € | 361 595 € | 354 602 € | 283 705 € |
| Net margin | 1.6% | 2.0% | 2.3% | 2.7% |
In 2019, SB OPTIQUE achieves revenue of 2.7 M€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +14.4%. Vs 2018, growth of +20% (2.3 M€ -> 2.7 M€). After deducting consumption (766 k€), gross margin stands at 2.0 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 494 k€, representing 18.1% of revenue. Positive scissor effect: EBITDA margin improves by +2.3 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 42 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.
2 731 080 €
1 965 006 €
493 788 €
47 334 €
42 367 €
18.1%
The debt ratio (= Financial debt / Equity x 100) stands at 218%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
217.78%
18.82%
7.832%
2.771
29.6%
In 2019, the debt ratio of SB OPTIQUE (217.78) 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.
In 2019, the financial autonomy of SB OPTIQUE (18.8%) 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 2019, the repayment capacity of SB OPTIQUE (2.77) 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 286.54. 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 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.
286.54
1.284
In 2019, the liquidity ratio of SB OPTIQUE (286.54) 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.
In 2019, the interest coverage of SB OPTIQUE (1.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 485 k€ to permanently finance. Over 2016-2019, WCR increased by +44%, requiring additional financing.
484 767 €
15 j
49 j
35 j
64 j
Based on 128 transactions of similar company sales in 2019, the value of SB OPTIQUE is estimated at 1 438 767 € (range 764 872€ - 2 886 664€). With an EBITDA of 493 788€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.46x (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.
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This estimate is based on the analysis of 128 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 SB OPTIQUE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of SB OPTIQUE in 2019 is 2.7 M€.
Yes, SB OPTIQUE generated a net profit of 42 k€ in 2019.
The headquarters of SB OPTIQUE is located in AUXERRE (89000), in the department Yonne.
The tax return of SB OPTIQUE 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).
SB OPTIQUE 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.