SIREN : 508333432
SUB is a French company founded 17 years ago, specialized in the sector Commerces de détail d'optique. Based in PARIS (75019), this company of category PME shows in 2017 a revenue of 327 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 | 2017 |
|---|---|
| Revenue | 326 684 € |
| Net income | 29 484 € |
| EBITDA | 45 215 € |
| Net margin | 9.0% |
In 2017, SUB achieves revenue of 327 k€. After deducting consumption (109 k€), gross margin stands at 218 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 45 k€, representing 13.8% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 29 k€, i.e. 9.0% of revenue. This profit can be retained or distributed to shareholders.
326 684 €
217 902 €
45 215 €
38 788 €
29 484 €
13.8%
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 61%. 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 11.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
7.563%
60.812%
10.976%
0.307
11.7%
In 2017, the debt ratio of SUB (7.56) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2017, the financial autonomy of SUB (60.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2017, the repayment capacity of SUB (0.31) 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 254.20. 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 2.3x. Financial charges are adequately covered by operations.
254.198
2.263
In 2017, the liquidity ratio of SUB (254.20) 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 2017, the interest coverage of SUB (2.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. Excellent situation: suppliers finance 65 days of the operating cycle (retail model). Inventory turnover is 55 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 95 days of revenue, i.e. 86 k€ to permanently finance.
86 323 €
0 j
65 j
55 j
95 j
Based on 144 transactions of similar company sales in 2017, the value of SUB is estimated at 185 427 € (range 100 550€ - 298 838€). With an EBITDA of 45 215€, the sector multiple of 4.5x is applied. The price/revenue ratio is 0.51x (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 144 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 SUB with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of SUB in 2017 is 327 k€.
Yes, SUB generated a net profit of 29 k€ in 2017.
The headquarters of SUB is located in PARIS (75019), in the department Paris.
The tax return of SUB 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).
SUB 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.