SOCIETE D OPTIQUE LOUHANNAISE : revenue, balance sheet and financial ratios

SOCIETE D OPTIQUE LOUHANNAISE is a French company founded 39 years ago, specialized in the sector Commerces de détail d'optique. Based in LOUHANS (71500), this company of category PME shows in 2022 a revenue of 832 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 - SOCIETE D OPTIQUE LOUHANNAISE (SIREN 341225357)
Indicator 2022 2021 2020 2019 2018
Revenue 831 985 € 818 053 € 966 469 € 1 189 954 € 1 075 560 €
Net income 81 246 € 74 963 € 50 025 € 66 561 € -336 €
EBITDA 102 682 € 80 090 € -30 289 € 205 027 € 27 651 €
Net margin 9.8% 9.2% 5.2% 5.6% -0.0%

Revenue and income statement

In 2022, SOCIETE D OPTIQUE LOUHANNAISE achieves revenue of 832 k€. Revenue is declining over the period 2018-2022 (CAGR: -6.2%). Vs 2021: +2%. After deducting consumption (348 k€), gross margin stands at 484 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 103 k€, representing 12.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.6 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 81 k€, i.e. 9.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

831 985 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

484 376 €

EBITDA (2022) ?
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

102 682 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

90 142 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

81 246 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.3%

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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 283%. 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 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 10.6% 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 (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

282.829%

Financial autonomy (2022) ?
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

22.123%

Cash flow / Revenue (2022) ?
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

10.636%

Repayment capacity (2022) ?
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

9.147

Asset age ratio (2022) ?
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

2.6%

Solvency indicators evolution
SOCIETE D OPTIQUE LOUHANNAISE

Sector positioning

Debt ratio
282.83 2022
2020
2021
2022
Q1: 10.37
Med: 34.19
Q3: 87.48
Average

In 2022, the debt ratio of SOCIETE D OPTIQUE LOUHANN... (282.83) 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
22.12% 2022
2020
2021
2022
Q1: 28.09%
Med: 50.24%
Q3: 67.44%
Watch

In 2022, the financial autonomy of SOCIETE D OPTIQUE LOUHANN... (22.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
9.15 years 2022
2020
2021
2022
Q1: 0.01 years
Med: 1.19 years
Q3: 3.48 years
Watch +51 pts over 3 years

In 2022, the repayment capacity of SOCIETE D OPTIQUE LOUHANN... (9.15) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 721.00. 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 3.5x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

721.003

Interest coverage (2022) ?
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

3.539

Liquidity indicators evolution
SOCIETE D OPTIQUE LOUHANNAISE

Sector positioning

Liquidity ratio
721.0 2022
2020
2021
2022
Q1: 170.76
Med: 259.65
Q3: 390.95
Excellent +42 pts over 3 years

In 2022, the liquidity ratio of SOCIETE D OPTIQUE LOUHANN... (721.00) 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
3.54x 2022
2020
2021
2022
Q1: 0.0x
Med: 1.09x
Q3: 3.87x
Good +48 pts over 3 years

In 2022, the interest coverage of SOCIETE D OPTIQUE LOUHANN... (3.5x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). Inventory turnover is 50 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 436 days of revenue, i.e. 1.0 M€ to permanently finance. Over 2018-2022, WCR increased by +167%, requiring additional financing.

Operating WCR (2022) ?
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

1 006 585 €

Customer credit (2022) ?
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

7 j

Supplier credit (2022) ?
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

62 j

Inventory turnover (2022) ?
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

50 j

WCR in days of revenue (2022) ?
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

436 j

WCR and payment terms evolution
SOCIETE D OPTIQUE LOUHANNAISE

Positioning of SOCIETE D OPTIQUE LOUHANNAISE in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 109 transactions of similar company sales in 2022, the value of SOCIETE D OPTIQUE LOUHANNAISE is estimated at 260 007 € (range 157 705€ - 505 503€). With an EBITDA of 102 682€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.48x (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 2022
109 transactions
157k€ 260k€ 505k€
260 007 € Range: 157 705€ - 505 503€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
102 682 € × 1.8x
Estimation 188 389 €
124 505€ - 402 461€
Revenue Multiple 30%
831 985 € × 0.48x
Estimation 401 634 €
247 291€ - 649 318€
Net Income Multiple 20%
81 246 € × 2.8x
Estimation 226 616 €
106 328€ - 547 386€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 SOCIETE D OPTIQUE LOUHANNAISE with other companies in the same sector:

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

Frequently asked questions about SOCIETE D OPTIQUE LOUHANNAISE

What is the revenue of SOCIETE D OPTIQUE LOUHANNAISE ?

The revenue of SOCIETE D OPTIQUE LOUHANNAISE in 2022 is 832 k€.

Is SOCIETE D OPTIQUE LOUHANNAISE profitable?

Yes, SOCIETE D OPTIQUE LOUHANNAISE generated a net profit of 81 k€ in 2022.

Where is the headquarters of SOCIETE D OPTIQUE LOUHANNAISE ?

The headquarters of SOCIETE D OPTIQUE LOUHANNAISE is located in LOUHANS (71500), in the department Saone-et-Loire.

Where to find the tax return of SOCIETE D OPTIQUE LOUHANNAISE ?

The tax return of SOCIETE D OPTIQUE LOUHANNAISE 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 SOCIETE D OPTIQUE LOUHANNAISE operate?

SOCIETE D OPTIQUE LOUHANNAISE 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.