SIREN : 353038037
VATON is a French company founded 36 years ago, specialized in the sector Commerces de détail d'optique. Based in SENS (89100), this company of category PME shows in 2023 a revenue of 735 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 735 167 € | 777 138 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Net income | 34 746 € | 47 433 € | 61 333 € | 48 992 € | 47 823 € | 19 296 € | 151 405 € | -124 102 € |
| EBITDA | 43 532 € | 17 515 € | N/C | N/C | N/C | N/C | N/C | N/C |
| Net margin | 4.7% | 6.1% | N/C | N/C | N/C | N/C | N/C | N/C |
In 2023, VATON achieves revenue of 735 k€. Revenue is declining over the period 2022-2023 (CAGR: -5.4%). Slight decline of -5% vs 2022. After deducting consumption (274 k€), gross margin stands at 461 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 5.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.7 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 35 k€, i.e. 4.7% of revenue. This profit can be retained or distributed to shareholders.
735 167 €
461 345 €
43 532 €
39 036 €
34 746 €
5.9%
The debt ratio (= Financial debt / Equity x 100) stands at 16%. 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 78%. 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 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
16.403%
78.236%
5.189%
3.307
19.0%
In 2023, the debt ratio of VATON (16.40) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of VATON (78.2%) 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 2023, the repayment capacity of VATON (3.31) 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 279.78. 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 6.0x. Operating income very largely covers interest expenses: high safety margin.
279.782
5.95
In 2023, the liquidity ratio of VATON (279.78) 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 2023, the interest coverage of VATON (6.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 71 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 86 days of revenue, i.e. 175 k€ to permanently finance.
175 095 €
11 j
39 j
71 j
86 j
Based on 100 transactions of similar company sales in 2023, the value of VATON is estimated at 204 869 € (range 105 689€ - 422 331€). With an EBITDA of 43 532€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (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 100 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 VATON with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of VATON in 2023 is 735 k€.
Yes, VATON generated a net profit of 35 k€ in 2023.
The headquarters of VATON is located in SENS (89100), in the department Yonne.
The tax return of VATON 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).
VATON 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.