Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

2MA OPTIQUE : revenue, balance sheet and financial ratios

2MA OPTIQUE is a French company founded 9 years ago, specialized in the sector Commerces de détail d'optique. Based in PARIS (75014), this company of category PME shows in 2017 a revenue of 595 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 - 2MA OPTIQUE (SIREN 828146878)
Indicator 2023 2022 2019 2018 2017
Revenue N/C N/C N/C N/C 594 539 €
Net income 818 € 7 199 € 22 862 € 38 515 € 14 058 €
EBITDA N/C N/C N/C N/C 16 742 €
Net margin N/C N/C N/C N/C 2.4%

Revenue and income statement

In 2023, 2MA OPTIQUE generates positive net income of 818 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2023: 14 k€ -> 818 €.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

818 €

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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 233%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

232.903%

Financial autonomy (2023) ?
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

12.366%

Asset age ratio (2023) ?
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

16.7%

Solvency indicators evolution
2MA OPTIQUE

Sector positioning

Debt ratio
232.9 2023
2019
2022
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Watch

In 2023, the debt ratio of 2MA OPTIQUE (232.90) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
12.37% 2023
2019
2022
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Watch

In 2023, the financial autonomy of 2MA OPTIQUE (12.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 76.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

76.023

Liquidity indicators evolution
2MA OPTIQUE

Sector positioning

Liquidity ratio
76.02 2023
2019
2022
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Watch

In 2023, the liquidity ratio of 2MA OPTIQUE (76.02) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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 (2023) ?
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

0 j

Inventory turnover (2023) ?
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

0 j

WCR and payment terms evolution
2MA OPTIQUE

Positioning of 2MA OPTIQUE in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of 2MA OPTIQUE is estimated at 3 414 € (range 1 640€ - 7 760€). 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 2023
100 transactions
1k€ 3k€ 7k€
3 414 € Range: 1 640€ - 7 760€
NAF 5 année 2023

Valuation method used

Net Income Multiple
818 € × 4.2x = 3 415 €
Range: 1 641€ - 7 761€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 2MA OPTIQUE with other companies in the same sector:

Frequently asked questions about 2MA OPTIQUE

What is the revenue of 2MA OPTIQUE ?

The revenue of 2MA OPTIQUE in 2017 is 595 k€.

Is 2MA OPTIQUE profitable?

Yes, 2MA OPTIQUE generated a net profit of 818€ in 2023.

Where is the headquarters of 2MA OPTIQUE ?

The headquarters of 2MA OPTIQUE is located in PARIS (75014), in the department Paris.

Where to find the tax return of 2MA OPTIQUE ?

The tax return of 2MA OPTIQUE 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 2MA OPTIQUE operate?

2MA OPTIQUE 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.