SIREN : 498084698
ART OPTIC JF REY is a French company founded 18 years ago, specialized in the sector Commerces de détail d'optique. Based in TOURS (37000), this company of category PME shows in 2021 a revenue of 248 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 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|
| Revenue | 248 141 € | 229 129 € | 245 342 € | 246 647 € | 239 338 € |
| Net income | 15 935 € | 3 187 € | 3 851 € | 5 326 € | 5 156 € |
| EBITDA | 17 378 € | 3 945 € | 6 597 € | 7 266 € | 6 832 € |
| Net margin | 6.4% | 1.4% | 1.6% | 2.2% | 2.2% |
In 2021, ART OPTIC JF REY achieves revenue of 248 k€. Revenue is growing positively over 5 years (CAGR: +0.9%). Vs 2020: +8%. After deducting consumption (86 k€), gross margin stands at 162 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 17 k€, representing 7.0% of revenue. Positive scissor effect: EBITDA margin improves by +5.3 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 16 k€, i.e. 6.4% of revenue. This profit can be retained or distributed to shareholders.
248 141 €
162 225 €
17 378 €
16 807 €
15 935 €
6.9%
The debt ratio (= Financial debt / Equity x 100) stands at 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
60.209%
21.318%
6.666%
1.209
10.0%
In 2021, the debt ratio of ART OPTIC JF REY (60.21) 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 2021, the financial autonomy of ART OPTIC JF REY (21.3%) 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 2021, the repayment capacity of ART OPTIC JF REY (1.21) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 123.44. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.
123.44
0.443
In 2021, the liquidity ratio of ART OPTIC JF REY (123.44) 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.
In 2021, the interest coverage of ART OPTIC JF REY (0.4x) 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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-58 days): operations structurally generate cash. Over 2017-2021, WCR increased by +38%, requiring additional financing.
-40 184 €
45 j
46 j
22 j
-58 j
Based on 105 transactions of similar company sales in 2021, the value of ART OPTIC JF REY is estimated at 75 648 € (range 45 627€ - 161 805€). With an EBITDA of 17 378€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.50x (in line with sector norms). 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 105 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 ART OPTIC JF REY with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of ART OPTIC JF REY in 2021 is 248 k€.
Yes, ART OPTIC JF REY generated a net profit of 16 k€ in 2021.
The headquarters of ART OPTIC JF REY is located in TOURS (37000), in the department Indre-et-Loire.
The tax return of ART OPTIC JF REY 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).
ART OPTIC JF REY 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.