STEPHEN J ENRIQUEZ VISION INVEST : revenue, balance sheet and financial ratios

STEPHEN J ENRIQUEZ VISION INVEST is a French company founded 18 years ago, specialized in the sector Commerces de détail d'optique. Based in LE KREMLIN-BICETRE (94270), this company of category PME shows in 2019 a revenue of 381 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 - STEPHEN J ENRIQUEZ VISION INVEST (SIREN 503008823)
Indicator 2019 2016 2015
Revenue 381 090 € 391 057 € 416 722 €
Net income 7 645 € -11 774 € -4 080 €
EBITDA 23 901 € 10 362 € 19 859 €
Net margin 2.0% -3.0% -1.0%

Revenue and income statement

In 2019, STEPHEN J ENRIQUEZ VISION INVEST achieves revenue of 381 k€. Activity remains stable over the period (CAGR: -2.2%). Slight decline of -3% vs 2016. After deducting consumption (100 k€), gross margin stands at 281 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 6.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.6 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

381 090 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

281 155 €

EBITDA (2019) ?
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

23 901 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

8 490 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

7 645 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.3%

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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 -62%. 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 -172%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-61.609%

Financial autonomy (2019) ?
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

-172.384%

Cash flow / Revenue (2019) ?
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

4.323%

Repayment capacity (2019) ?
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

13.013

Asset age ratio (2019) ?
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

12.4%

Solvency indicators evolution
STEPHEN J ENRIQUEZ VISION INVEST

Sector positioning

Debt ratio
-61.61 2019
2015
2016
2019
Q1: 4.53
Med: 24.86
Q3: 78.66
Excellent

In 2019, the debt ratio of STEPHEN J ENRIQUEZ VISION... (-61.61) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-172.38% 2019
2015
2016
2019
Q1: 24.38%
Med: 50.24%
Q3: 69.05%
Average +11 pts over 3 years

In 2019, the financial autonomy of STEPHEN J ENRIQUEZ VISION... (-172.4%) 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
13.01 years 2019
2015
2016
2019
Q1: 0.0 years
Med: 0.9 years
Q3: 2.94 years
Watch -19 pts over 3 years

In 2019, the repayment capacity of STEPHEN J ENRIQUEZ VISION... (13.01) 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 44.17. 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 5.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2019) ?
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

44.167

Interest coverage (2019) ?
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

5.447

Liquidity indicators evolution
STEPHEN J ENRIQUEZ VISION INVEST

Sector positioning

Liquidity ratio
44.17 2019
2015
2016
2019
Q1: 142.01
Med: 225.79
Q3: 355.09
Watch -8 pts over 3 years

In 2019, the liquidity ratio of STEPHEN J ENRIQUEZ VISION... (44.17) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
5.45x 2019
2015
2016
2019
Q1: 0.0x
Med: 1.11x
Q3: 4.09x
Excellent

In 2019, the interest coverage of STEPHEN J ENRIQUEZ VISION... (5.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 354 days. Excellent situation: suppliers finance 354 days of the operating cycle (retail model). Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 82 days of revenue, i.e. 87 k€ to permanently finance.

Operating WCR (2019) ?
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

87 289 €

Customer credit (2019) ?
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

0 j

Supplier credit (2019) ?
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

354 j

Inventory turnover (2019) ?
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

51 j

WCR in days of revenue (2019) ?
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

82 j

WCR and payment terms evolution
STEPHEN J ENRIQUEZ VISION INVEST

Positioning of STEPHEN J ENRIQUEZ VISION INVEST in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 128 transactions of similar company sales in 2019, the value of STEPHEN J ENRIQUEZ VISION INVEST is estimated at 110 148 € (range 57 056€ - 203 169€). With an EBITDA of 23 901€, 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.

Estimated enterprise value 2019
128 transactions
57k€ 110k€ 203k€
110 148 € Range: 57 056€ - 203 169€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
23 901 € × 4.1x
Estimation 98 246 €
53 683€ - 216 159€
Revenue Multiple 30%
381 090 € × 0.46x
Estimation 175 842 €
87 993€ - 260 154€
Net Income Multiple 20%
7 645 € × 5.4x
Estimation 41 365 €
19 086€ - 85 218€

Valuation evolution

How is this estimate calculated?

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.

  • 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 STEPHEN J ENRIQUEZ VISION INVEST with other companies in the same sector:

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

Frequently asked questions about STEPHEN J ENRIQUEZ VISION INVEST

What is the revenue of STEPHEN J ENRIQUEZ VISION INVEST ?

The revenue of STEPHEN J ENRIQUEZ VISION INVEST in 2019 is 381 k€.

Is STEPHEN J ENRIQUEZ VISION INVEST profitable?

Yes, STEPHEN J ENRIQUEZ VISION INVEST generated a net profit of 8 k€ in 2019.

Where is the headquarters of STEPHEN J ENRIQUEZ VISION INVEST ?

The headquarters of STEPHEN J ENRIQUEZ VISION INVEST is located in LE KREMLIN-BICETRE (94270), in the department Val-de-Marne.

Where to find the tax return of STEPHEN J ENRIQUEZ VISION INVEST ?

The tax return of STEPHEN J ENRIQUEZ VISION INVEST 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 STEPHEN J ENRIQUEZ VISION INVEST operate?

STEPHEN J ENRIQUEZ VISION INVEST 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.