Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1989-02-01 (37 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: LE LAMENTIN (97232), Martinique
ACAJOU OPTIQUE : revenue, balance sheet and financial ratios
ACAJOU OPTIQUE is a French company
founded 37 years ago,
specialized in the sector Commerces de détail d'optique.
Based in LE LAMENTIN (97232),
this company of category PME
shows in 2021 a revenue of 1.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - ACAJOU OPTIQUE (SIREN 349047589)
Indicator
2023
2022
2021
2020
Revenue
N/C
N/C
1 643 659 €
1 643 691 €
Net income
282 289 €
229 841 €
59 028 €
156 452 €
EBITDA
N/C
N/C
84 695 €
212 723 €
Net margin
N/C
N/C
3.6%
9.5%
Revenue and income statement
In 2023, ACAJOU OPTIQUE generates positive net income of 282 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2023: 156 k€ -> 282 k€.
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
282 289 €
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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 42%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 ratio (2023)
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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
41.83%
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
61.331%
Asset age ratio (2023)
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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
2020
2021
2022
2023
Debt ratio
28.645
42.42
45.939
41.83
Financial autonomy
53.738
49.314
58.151
61.331
Repayment capacity
2.459
7.452
None
None
Cash flow / Revenue
9.689%
4.958%
None%
None%
Sector positioning
Debt ratio
41.832023
2021
2022
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Average
In 2023, the debt ratio of ACAJOU OPTIQUE (41.83) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
61.33%2023
2021
2022
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Good+13 pts over 3 years
In 2023, the financial autonomy of ACAJOU OPTIQUE (61.3%) 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.
Repayment capacity
7.45 years2021
2021
Q1: 0.07 years
Med: 1.27 years
Q3: 3.47 years
Watch
In 2021, the repayment capacity of ACAJOU OPTIQUE (7.45) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 729.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
729.644
Liquidity indicators evolution ACAJOU OPTIQUE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
2022
2023
Liquidity ratio
306.929
321.287
627.728
729.644
Interest coverage
3.253
3.325
None
None
Sector positioning
Liquidity ratio
729.642023
2021
2022
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Excellent+12 pts over 3 years
In 2023, the liquidity ratio of ACAJOU OPTIQUE (729.64) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Interest coverage
3.33x2021
2021
Q1: 0.0x
Med: 0.82x
Q3: 2.87x
Excellent
In 2021, the interest coverage of ACAJOU OPTIQUE (3.3x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2023)
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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 (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)
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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 ACAJOU OPTIQUE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
Operating WCR
2 047 151 €
2 528 194 €
0 €
0 €
Inventory turnover (days)
34
27
0
0
Customer payment term (days)
39
58
0
0
Supplier payment term (days)
162
168
0
0
Positioning of ACAJOU 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 ACAJOU OPTIQUE is estimated at
1 178 443 €
(range 566 208€ - 2 678 263€).
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 value2023
100 transactions
566k€1178k€2678k€
1 178 443 €Range: 566 208€ - 2 678 263€
NAF 5 année 2023
Valuation method used
Net Income Multiple
282 289 €
×
4.2x
=1 178 443 €
Range: 566 209€ - 2 678 264€
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 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 ACAJOU OPTIQUE with other companies in the same sector:
Yes, ACAJOU OPTIQUE generated a net profit of 282 k€ in 2023.
Where is the headquarters of ACAJOU OPTIQUE ?
The headquarters of ACAJOU OPTIQUE is located in LE LAMENTIN (97232), in the department Martinique.
Where to find the tax return of ACAJOU OPTIQUE ?
The tax return of ACAJOU 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 ACAJOU OPTIQUE operate?
ACAJOU 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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