BARALLE OPTIQUE : revenue, balance sheet and financial ratios

BARALLE OPTIQUE is a French company founded 21 years ago, specialized in the sector Commerces de détail d'optique. Based in BARALLE (62860), this company of category PME shows in 2023 a revenue of 703 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 - BARALLE OPTIQUE (SIREN 482559432)
Indicator 2025 2024 2023 2022
Revenue N/C N/C 703 413 € 767 144 €
Net income 364 128 € 376 454 € 318 522 € 431 916 €
EBITDA N/C N/C 263 937 € 262 220 €
Net margin N/C N/C 45.3% 56.3%

Revenue and income statement

In 2025, BARALLE OPTIQUE generates positive net income of 364 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2025: 432 k€ -> 364 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

364 128 €

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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

49.443%

Financial autonomy (2025) ?
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

64.228%

Asset age ratio (2025) ?
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

11.6%

Solvency indicators evolution
BARALLE OPTIQUE

Sector positioning

Debt ratio
49.44 2025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average

In 2025, the debt ratio of BARALLE OPTIQUE (49.44) 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
64.23% 2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Good +22 pts over 3 years

In 2025, the financial autonomy of BARALLE OPTIQUE (64.2%) 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
2.74 years 2023
2023
Q1: 0.04 years
Med: 1.1 years
Q3: 2.99 years
Average

In 2023, the repayment capacity of BARALLE OPTIQUE (2.74) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 546.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

546.133

Liquidity indicators evolution
BARALLE OPTIQUE

Sector positioning

Liquidity ratio
546.13 2025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Excellent +17 pts over 3 years

In 2025, the liquidity ratio of BARALLE OPTIQUE (546.13) 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
1.97x 2023
2023
Q1: 0.0x
Med: 1.15x
Q3: 3.97x
Good

In 2023, the interest coverage of BARALLE OPTIQUE (2.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
BARALLE OPTIQUE

Positioning of BARALLE OPTIQUE in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of BARALLE OPTIQUE is estimated at 1 348 520 € (range 509 491€ - 1 986 679€). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
83 tx
509k€ 1348k€ 1986k€
1 348 520 € Range: 509 491€ - 1 986 679€
NAF 5 année 2025

Valuation method used

Net Income Multiple
364 128 € × 3.7x = 1 348 520 €
Range: 509 492€ - 1 986 679€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 BARALLE OPTIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail d'optique

Frequently asked questions about BARALLE OPTIQUE

What is the revenue of BARALLE OPTIQUE ?

The revenue of BARALLE OPTIQUE in 2023 is 703 k€.

Is BARALLE OPTIQUE profitable?

Yes, BARALLE OPTIQUE generated a net profit of 364 k€ in 2025.

Where is the headquarters of BARALLE OPTIQUE ?

The headquarters of BARALLE OPTIQUE is located in BARALLE (62860), in the department Pas-de-Calais.

Where to find the tax return of BARALLE OPTIQUE ?

The tax return of BARALLE 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 BARALLE OPTIQUE operate?

BARALLE 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.