SIREN : 483220695
B &P OPTICIEN is a French company founded 20 years ago, specialized in the sector Commerces de détail d'optique. Based in COUZEIX (87270), this company of category PME shows in 2018 a revenue of 419 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
| Indicador | 2018 | 2017 | 2016 |
|---|---|---|---|
| Ingresos | 418 802 € | 401 626 € | 373 770 € |
| Resultado neto | 26 800 € | 33 078 € | 13 381 € |
| EBITDA | 44 644 € | 51 099 € | 38 630 € |
| Margen neto | 6.4% | 8.2% | 3.6% |
In 2018, B &P OPTICIEN achieves revenue of 419 k€. Over the period 2016-2018, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Vs 2017: +4%. After deducting consumption (183 k€), gross margin stands at 236 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 45 k€, representing 10.7% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -13%, reducing margin by 2.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 27 k€, i.e. 6.4% of revenue. This profit can be retained or distributed to shareholders.
418 802 €
236 262 €
44 644 €
23 690 €
26 800 €
10.7%
The debt ratio (= Financial debt / Equity x 100) stands at 301%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
301.141%
17.381%
9.247%
3.367
30.3%
In 2018, the debt ratio of B &P OPTICIEN (301.14) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2018, the financial autonomy of B &P OPTICIEN (17.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2018, the repayment capacity of B &P OPTICIEN (3.37) 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 198.35. 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.
198.348
0.455
In 2018, the liquidity ratio of B &P OPTICIEN (198.35) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2018, the interest coverage of B &P OPTICIEN (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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Excellent situation: suppliers finance 46 days of the operating cycle (retail model). Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 52 days of revenue, i.e. 60 k€ to permanently finance.
60 161 €
2 j
48 j
60 j
52 j
Based on 123 transactions of similar company sales in 2018, the value of B &P OPTICIEN is estimated at 176 829 € (range 69 994€ - 344 441€). With an EBITDA of 44 644€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.43x (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 123 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 B &P OPTICIEN with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of B &P OPTICIEN in 2018 is 419 k€.
Yes, B &P OPTICIEN generated a net profit of 27 k€ in 2018.
The headquarters of B &P OPTICIEN is located in COUZEIX (87270), in the department Haute-Vienne.
The tax return of B &P OPTICIEN 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).
B &P OPTICIEN 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.