Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2013-07-22 (12 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: AURILLAC (15000), Cantal
BJ OPTIQUE : revenue, balance sheet and financial ratios
BJ OPTIQUE is a French company
founded 12 years ago,
specialized in the sector Commerces de détail d'optique.
Based in AURILLAC (15000),
this company of category PME
shows in 2023 a revenue of 1.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, BJ OPTIQUE generates positive net income of 186 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 104 k€ -> 186 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
186 063 €
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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 12%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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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
12.177%
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
77.09%
Asset age ratio (2025)
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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
2017
2019
2020
2021
2022
2023
2024
2025
Debt ratio
107.818
47.43
40.225
49.83
21.991
14.281
8.032
12.177
Financial autonomy
38.793
53.03
59.389
58.304
68.496
72.489
69.888
77.09
Repayment capacity
1.813
1.097
1.8
None
None
0.45
None
None
Cash flow / Revenue
16.648%
17.038%
9.177%
None%
None%
15.044%
None%
None%
Sector positioning
Debt ratio
12.182025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Good
In 2025, the debt ratio of BJ OPTIQUE (12.18) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
77.09%2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Excellent
In 2025, the financial autonomy of BJ OPTIQUE (77.1%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
0.45 years2023
2023
Q1: 0.04 years
Med: 1.1 years
Q3: 2.99 years
Good
In 2023, the repayment capacity of BJ OPTIQUE (0.45) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 545.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
545.057
Liquidity indicators evolution BJ OPTIQUE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
287.78
291.967
354.008
540.99
411.55
334.023
260.273
545.057
Interest coverage
2.613
2.447
3.267
None
None
0.365
None
None
Sector positioning
Liquidity ratio
545.062025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Excellent+10 pts over 3 years
In 2025, the liquidity ratio of BJ OPTIQUE (545.06) 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
0.36x2023
2023
Q1: 0.0x
Med: 1.15x
Q3: 3.97x
Average
In 2023, the interest coverage of BJ OPTIQUE (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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
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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 (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 BJ OPTIQUE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2019
2020
2021
2022
2023
2024
2025
Operating WCR
134 723 €
164 106 €
207 547 €
0 €
0 €
168 903 €
0 €
0 €
Inventory turnover (days)
50
50
46
0
0
41
0
0
Customer payment term (days)
23
30
28
0
0
21
0
0
Supplier payment term (days)
38
60
44
0
0
37
0
0
Positioning of BJ 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 BJ OPTIQUE is estimated at
689 070 €
(range 260 341€ - 1 015 158€).
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 value2025
83 tx
260k€689k€1015k€
689 070 €Range: 260 341€ - 1 015 158€
NAF 5 année 2025
Valuation method used
Net Income Multiple
186 063 €
×
3.7x
=689 070 €
Range: 260 341€ - 1 015 158€
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 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 BJ OPTIQUE with other companies in the same sector:
Yes, BJ OPTIQUE generated a net profit of 186 k€ in 2025.
Where is the headquarters of BJ OPTIQUE ?
The headquarters of BJ OPTIQUE is located in AURILLAC (15000), in the department Cantal.
Where to find the tax return of BJ OPTIQUE ?
The tax return of BJ 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 BJ OPTIQUE operate?
BJ 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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