ART OPTIQUE : revenue, balance sheet and financial ratios
ART OPTIQUE is a French company
founded 36 years ago,
specialized in the sector Commerces de détail d'optique.
Based in MEUDON (92360),
this company of category PME
shows in 2018 a revenue of 386 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Im Jahr 2019 erzielt ART OPTIQUE ein positives Nettoergebnis von 19 k€. Entwicklung 2016-2019: 25 k€ -> 19 k€.
Net income (2019)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
18 533 €
Loading income statement...
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
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 0%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 90%. Diese hohe Autonomie bedeutet, dass das Unternehmen den Großteil seiner Vermögenswerte durch Eigenkapital finanziert.
Debt ratio (2019)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.046%
Financial autonomy (2019)
?
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
90.16%
Asset age ratio (2019)
?
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
2016
2017
2018
2019
Debt ratio
9.812
6.502
15.016
0.046
Financial autonomy
79.861
83.563
76.363
90.16
Repayment capacity
1.646
4.689
8.903
None
Cash flow / Revenue
8.1%
1.999%
2.348%
None%
Sector positioning
Verschuldungsgrad
0.052019
2017
2018
2019
Q1: 4.53
Med: 24.86
Q3: 78.66
Ausgezeichnet
Im Jahr 2019 liegt in den unteren 25% der Branche, was positiv ist das verschuldungsgrad von ART OPTIQUE (0.05). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Ein niedriges Verhältnis zeigt eine solide Finanzstruktur mit geringer Abhängigkeit von Gläubigern.
Finanzielle Autonomie
90.16%2019
2017
2018
2019
Q1: 24.38%
Med: 50.24%
Q3: 69.05%
Ausgezeichnet
Im Jahr 2019 liegt in den oberen 25% der Branche das finanzielle autonomie von ART OPTIQUE (90.2%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Hohe Autonomie spiegelt finanzielle Unabhängigkeit und Fähigkeit wider, Schocks zu absorbieren.
Rückzahlungsfähigkeit
8.9 ans2018
2017
2018
Q1: 0.01 ans
Med: 0.99 ans
Q3: 3.3 ans
Beobachten
Im Jahr 2018 liegt in den oberen 25% der Branche das rückzahlungsfähigkeit von ART OPTIQUE (8.9 ans). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine lange Dauer kann auf hohe Verschuldung im Verhältnis zur Rückzahlungskapazität hinweisen.
Liquidity ratios
Die Liquiditätsquote beträgt 245.58. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.
Liquidity ratio (2019)
?
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
245.582
Liquidity indicators evolution ART OPTIQUE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
Liquidity ratio
312.481
335.771
300.333
245.582
Interest coverage
0.0
0.0
0.0
None
Sector positioning
Liquiditätsquote
245.582019
2017
2018
2019
Q1: 142.01
Med: 225.79
Q3: 355.09
Gut-21 pts over 3 years
Im Jahr 2019 liegt über dem Median der Branche das liquiditätsquote von ART OPTIQUE (245.58). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.
Zinsdeckung
0.0x2018
2017
2018
Q1: 0.0x
Med: 1.57x
Q3: 5.84x
Average
Im Jahr 2018 liegt unter dem Median der Branche das zinsdeckung von ART OPTIQUE (0.0x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.
Working capital requirement (WCR) and payment terms
Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke.
Operating WCR (2019)
?
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 (2019)
?
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 (2019)
?
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 (2019)
?
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 ART OPTIQUE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
Operating WCR
45 051 €
47 961 €
37 616 €
0 €
Inventory turnover (days)
43
43
37
0
Customer payment term (days)
18
10
18
0
Supplier payment term (days)
58
56
61
0
Positioning of ART OPTIQUE in its sector
Comparison with sector Commerces de détail d'optique
Valuation estimate
Based on 128 transactions of similar company sales
in 2019,
the value of ART OPTIQUE is estimated at
100 276 €
(range 46 268€ - 206 586€).
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 value2019
128 transactions
46k€100k€206k€
100 276 €Range: 46 268€ - 206 586€
NAF 5 année 2019
Valuation method used
Net Income Multiple
18 533 €
×
5.4x
=100 276 €
Range: 46 269€ - 206 586€
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 128 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 ART OPTIQUE with other companies in the same sector:
Yes, ART OPTIQUE generated a net profit of 19 k€ in 2019.
Where is the headquarters of ART OPTIQUE ?
The headquarters of ART OPTIQUE is located in MEUDON (92360), in the department Hauts-de-Seine.
Where to find the tax return of ART OPTIQUE ?
The tax return of ART 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 ART OPTIQUE operate?
ART 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
Rotate your phone to landscape mode to view the chart