Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2017-07-13 (8 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: LYON (69008), Rhone
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
AC OPTIQUE : revenue, balance sheet and financial ratios
AC OPTIQUE is a French company
founded 8 years ago,
specialized in the sector Commerces de détail d'optique.
Based in LYON (69008),
this company of category PME
shows in 2018 a revenue of 790 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, AC OPTIQUE generates positive net income of 81 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 29 k€ -> 81 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
80 836 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 153%. 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 35%. The balance between equity and debt is satisfactory.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
152.773%
Financial autonomy (2024)
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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
34.77%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
2023
2024
Debt ratio
1606.48
571.215
598.676
387.707
318.979
214.785
152.773
Financial autonomy
5.143
12.799
9.715
17.081
20.637
27.54
34.77
Repayment capacity
17.896
None
None
None
None
None
None
Cash flow / Revenue
6.111%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
152.772024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Watch
In 2024, the debt ratio of AC OPTIQUE (152.77) 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
34.77%2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average+8 pts over 3 years
In 2024, the financial autonomy of AC OPTIQUE (34.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 263.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
263.311
Liquidity indicators evolution AC OPTIQUE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
239.503
179.856
152.165
247.449
265.748
253.165
263.311
Interest coverage
16.021
None
None
None
None
None
None
Sector positioning
Liquidity ratio
263.312024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Good
In 2024, the liquidity ratio of AC OPTIQUE (263.31) 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.
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 (2024)
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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 (2024)
?
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 (2024)
?
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 (2024)
?
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 AC OPTIQUE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2021
2022
2023
2024
Operating WCR
156 439 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
68
0
0
0
0
0
0
Customer payment term (days)
13
0
0
0
0
0
0
Supplier payment term (days)
42
0
0
0
0
0
0
Positioning of AC OPTIQUE in its sector
Comparison with sector Commerces de détail d'optique
Valuation estimate
Based on 117 transactions of similar company sales
in 2024,
the value of AC OPTIQUE is estimated at
196 960 €
(range 92 787€ - 610 965€).
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 value2024
117 transactions
92k€196k€610k€
196 960 €Range: 92 787€ - 610 965€
NAF 5 année 2024
Valuation method used
Net Income Multiple
80 836 €
×
2.4x
=196 960 €
Range: 92 787€ - 610 965€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 117 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 AC OPTIQUE with other companies in the same sector:
Yes, AC OPTIQUE generated a net profit of 81 k€ in 2024.
Where is the headquarters of AC OPTIQUE ?
The headquarters of AC OPTIQUE is located in LYON (69008), in the department Rhone.
Where to find the tax return of AC OPTIQUE ?
The tax return of AC 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 AC OPTIQUE operate?
AC 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.
Item evolution
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