SIREN : 493561542
SMPC VISION is a French company founded 19 years ago, specialized in the sector Commerces de détail d'optique. Based in PLOUER-SUR-RANCE (22490), this company of category PME shows in 2024 a revenue of 529 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
| Indicator | 2024 | 2023 | 2017 | 2016 |
|---|---|---|---|---|
| Revenue | 529 254 € | 434 572 € | 395 752 € | 415 304 € |
| Net income | 93 687 € | 71 978 € | 29 410 € | 20 642 € |
| EBITDA | 103 448 € | 112 173 € | 64 135 € | 53 422 € |
| Net margin | 17.7% | 16.6% | 7.4% | 5.0% |
In 2024, SMPC VISION achieves revenue of 529 k€. Revenue is growing positively over 4 years (CAGR: +3.1%). Vs 2023, growth of +22% (435 k€ -> 529 k€). After deducting consumption (204 k€), gross margin stands at 325 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 103 k€, representing 19.5% of revenue. Warning negative scissor effect: despite revenue change (+22%), EBITDA varies by -8%, reducing margin by 6.3 pts. This reflects costs rising faster than 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 94 k€, i.e. 17.7% of revenue. This profit can be retained or distributed to shareholders.
529 254 €
324 868 €
103 448 €
119 014 €
93 687 €
19.5%
The debt ratio (= Financial debt / Equity x 100) stands at 12%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 73%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
11.904%
72.695%
15.075%
0.334
2.4%
In 2024, the debt ratio of SMPC VISION (11.90) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of SMPC VISION (72.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of SMPC VISION (0.33) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 526.29. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.
526.295
0.541
In 2024, the liquidity ratio of SMPC VISION (526.29) 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.
In 2024, the interest coverage of SMPC VISION (0.5x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 35 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 114 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 120 days of revenue, i.e. 177 k€ to permanently finance. Over 2016-2024, WCR increased by +187%, requiring additional financing.
176 601 €
15 j
35 j
114 j
120 j
Based on 117 transactions of similar company sales in 2024, the value of SMPC VISION is estimated at 335 162 € (range 210 946€ - 653 956€). With an EBITDA of 103 448€, 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 SMPC VISION with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of SMPC VISION in 2024 is 529 k€.
Yes, SMPC VISION generated a net profit of 94 k€ in 2024.
The headquarters of SMPC VISION is located in PLOUER-SUR-RANCE (22490), in the department Cotes-d'Armor.
The tax return of SMPC VISION 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).
SMPC VISION 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.