INSTITUT SUPERIEUR D'OPTIQUE DE NANCY : revenue, balance sheet and financial ratios

INSTITUT SUPERIEUR D'OPTIQUE DE NANCY is a French company founded 18 years ago, specialized in the sector Enseignement supérieur. Based in NANCY (54000), this company of category PME shows in 2017 a revenue of 814 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 - INSTITUT SUPERIEUR D'OPTIQUE DE NANCY (SIREN 499377836)
Indicator 2025 2024 2023 2022 2019 2018 2017 2016 2015
Revenue N/C N/C N/C N/C N/C N/C 813 653 € 644 431 € 800 082 €
Net income 455 381 € 327 907 € 257 302 € 545 580 € -16 655 € -30 840 € -26 895 € -65 783 € 65 010 €
EBITDA N/C N/C N/C N/C N/C N/C -21 951 € -57 151 € 110 222 €
Net margin N/C N/C N/C N/C N/C N/C -3.3% -10.2% 8.1%

Revenue and income statement

In 2025, INSTITUT SUPERIEUR D'OPTIQUE DE NANCY generates positive net income of 455 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2025: 65 k€ -> 455 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

455 381 €

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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 20%. 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 45%. 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

20.498%

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

45.185%

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

12.2%

Solvency indicators evolution
INSTITUT SUPERIEUR D'OPTIQUE DE NANCY

Sector positioning

Debt ratio
20.5 2025
2023
2024
2025
Q1: 0.01
Med: 16.33
Q3: 62.74
Average

In 2025, the debt ratio of INSTITUT SUPERIEUR D'OPTI... (20.50) 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
45.19% 2025
2023
2024
2025
Q1: 12.12%
Med: 37.64%
Q3: 50.22%
Good -13 pts over 3 years

In 2025, the financial autonomy of INSTITUT SUPERIEUR D'OPTI... (45.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 322.27. 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

322.268

Liquidity indicators evolution
INSTITUT SUPERIEUR D'OPTIQUE DE NANCY

Sector positioning

Liquidity ratio
322.27 2025
2023
2024
2025
Q1: 136.39
Med: 253.74
Q3: 487.88
Good

In 2025, the liquidity ratio of INSTITUT SUPERIEUR D'OPTI... (322.27) 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 NANCY

Positioning of INSTITUT SUPERIEUR D'OPTIQUE DE NANCY 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 NANCY is estimated at 1 745 969 € (range 676 906€ - 6 485 646€). 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 value 2025
412 transactions
676k€ 1745k€ 6485k€
1 745 969 € Range: 676 906€ - 6 485 646€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
455 381 € × 3.8x = 1 745 969 €
Range: 676 906€ - 6 485 646€

Only this financial indicator is available for this company.

Valuation evolution

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 NANCY with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement supérieur

Frequently asked questions about INSTITUT SUPERIEUR D'OPTIQUE DE NANCY

What is the revenue of INSTITUT SUPERIEUR D'OPTIQUE DE NANCY ?

The revenue of INSTITUT SUPERIEUR D'OPTIQUE DE NANCY in 2017 is 814 k€.

Is INSTITUT SUPERIEUR D'OPTIQUE DE NANCY profitable?

Yes, INSTITUT SUPERIEUR D'OPTIQUE DE NANCY generated a net profit of 455 k€ in 2025.

Where is the headquarters of INSTITUT SUPERIEUR D'OPTIQUE DE NANCY ?

The headquarters of INSTITUT SUPERIEUR D'OPTIQUE DE NANCY is located in NANCY (54000), in the department Meurthe-et-Moselle.

Where to find the tax return of INSTITUT SUPERIEUR D'OPTIQUE DE NANCY ?

The tax return of INSTITUT SUPERIEUR D'OPTIQUE DE NANCY 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 NANCY operate?

INSTITUT SUPERIEUR D'OPTIQUE DE NANCY operates in the sector Enseignement supérieur (NAF code 85.42Z). See the 'Sector positioning' section above to compare the company with its competitors.