Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
INSTITUT SUPERIEUR D'OPTIQUE DE LYON : revenue, balance sheet and financial ratios
INSTITUT SUPERIEUR D'OPTIQUE DE LYON is a French company
founded 25 years ago,
specialized in the sector Enseignement supérieur.
Based in LYON (69007),
this company of category PME
shows in 2015 a revenue of 2.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - INSTITUT SUPERIEUR D'OPTIQUE DE LYON (SIREN 433285384)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
2015
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
2 562 610 €
Net income
684 201 €
414 021 €
1 170 656 €
1 236 535 €
980 429 €
223 187 €
117 392 €
127 722 €
197 012 €
79 504 €
409 449 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
635 872 €
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
16.0%
Revenue and income statement
In 2025, INSTITUT SUPERIEUR D'OPTIQUE DE LYON generates positive net income of 684 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2025: 409 k€ -> 684 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
684 201 €
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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 203%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
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
203.046%
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
18.907%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution INSTITUT SUPERIEUR D'OPTIQUE DE LYON
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
40.611
128.498
64.137
116.828
60.191
70.158
23.209
29.284
36.759
216.047
203.046
Financial autonomy
30.725
12.322
19.421
16.591
17.674
24.635
43.19
37.186
53.32
15.353
18.907
Repayment capacity
0.438
None
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
17.557%
None%
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
203.052025
2023
2024
2025
Q1: 0.01
Med: 16.33
Q3: 62.74
Watch+6 pts over 3 years
In 2025, the debt ratio of INSTITUT SUPERIEUR D'OPTI... (203.05) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
18.91%2025
2023
2024
2025
Q1: 12.12%
Med: 37.64%
Q3: 50.22%
Average-43 pts over 3 years
In 2025, the financial autonomy of INSTITUT SUPERIEUR D'OPTI... (18.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 263.33. 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
263.331
Liquidity indicators evolution INSTITUT SUPERIEUR D'OPTIQUE DE LYON
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
154.277
119.611
125.926
136.083
118.086
148.051
197.675
177.512
310.642
172.641
263.331
Interest coverage
0.574
None
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
263.332025
2023
2024
2025
Q1: 136.39
Med: 253.74
Q3: 487.88
Good-16 pts over 3 years
In 2025, the liquidity ratio of INSTITUT SUPERIEUR D'OPTI... (263.33) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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 INSTITUT SUPERIEUR D'OPTIQUE DE LYON
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
236 836 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
0
0
Customer payment term (days)
38
0
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
61
0
0
0
0
0
0
0
0
0
0
Positioning of INSTITUT SUPERIEUR D'OPTIQUE DE LYON in its sector
Comparison with sector Enseignement supérieur
Valuation estimate
Based on 412 transactions of similar company sales
(all years),
the value of INSTITUT SUPERIEUR D'OPTIQUE DE LYON is estimated at
2 623 284 €
(range 1 017 037€ - 9 744 555€).
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 value2025
412 transactions
1017k€2623k€9744k€
2 623 284 €Range: 1 017 037€ - 9 744 555€
Section all-time
Aggregated at NAF section level
Valuation method used
Net Income Multiple
684 201 €
×
3.8x
=2 623 284 €
Range: 1 017 038€ - 9 744 556€
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 412 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 (Enseignement supérieur)
Compare INSTITUT SUPERIEUR D'OPTIQUE DE LYON with other companies in the same sector:
Frequently asked questions about INSTITUT SUPERIEUR D'OPTIQUE DE LYON
What is the revenue of INSTITUT SUPERIEUR D'OPTIQUE DE LYON ?
The revenue of INSTITUT SUPERIEUR D'OPTIQUE DE LYON in 2015 is 2.6 M€.
Is INSTITUT SUPERIEUR D'OPTIQUE DE LYON profitable?
Yes, INSTITUT SUPERIEUR D'OPTIQUE DE LYON generated a net profit of 684 k€ in 2025.
Where is the headquarters of INSTITUT SUPERIEUR D'OPTIQUE DE LYON ?
The headquarters of INSTITUT SUPERIEUR D'OPTIQUE DE LYON is located in LYON (69007), in the department Rhone.
Where to find the tax return of INSTITUT SUPERIEUR D'OPTIQUE DE LYON ?
The tax return of INSTITUT SUPERIEUR D'OPTIQUE DE LYON 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 INSTITUT SUPERIEUR D'OPTIQUE DE LYON operate?
INSTITUT SUPERIEUR D'OPTIQUE DE LYON operates in the sector Enseignement supérieur (NAF code 85.42Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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