Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2005-07-20 (20 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: LUNEVILLE (54300), Meurthe-et-Moselle
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
J.C. EST OPTIQUE : revenue, balance sheet and financial ratios
J.C. EST OPTIQUE is a French company
founded 20 years ago,
specialized in the sector Commerces de détail d'optique.
Based in LUNEVILLE (54300),
this company of category PME
shows in 2022 a revenue of 1.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - J.C. EST OPTIQUE (SIREN 483940227)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
1 167 824 €
N/C
N/C
N/C
N/C
N/C
N/C
Net income
135 041 €
184 880 €
172 081 €
123 272 €
118 275 €
147 085 €
132 225 €
103 868 €
103 339 €
EBITDA
N/C
N/C
232 164 €
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
14.7%
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2024, J.C. EST OPTIQUE generates positive net income of 135 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 103 k€ -> 135 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
135 041 €
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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 7%. 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 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
6.733%
Financial autonomy (2024)
?
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
86.433%
Asset age ratio (2024)
?
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
2020
2021
2022
2023
2024
Debt ratio
7.106
4.115
1.5
0.062
0.109
0.072
0.076
0.083
6.733
Financial autonomy
85.265
85.426
90.967
89.71
91.494
90.797
90.852
90.565
86.433
Repayment capacity
None
None
None
None
None
None
0.002
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
15.259%
None%
None%
Sector positioning
Debt ratio
6.732024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Good
In 2024, the debt ratio of J.C. EST OPTIQUE (6.73) 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
86.43%2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Excellent+12 pts over 3 years
In 2024, the financial autonomy of J.C. EST OPTIQUE (86.4%) 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
0.0 years2022
2022
Q1: 0.01 years
Med: 1.19 years
Q3: 3.48 years
Excellent
In 2022, the repayment capacity of J.C. EST OPTIQUE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 419.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
?
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
419.185
Liquidity indicators evolution J.C. EST OPTIQUE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
396.893
336.584
463.33
347.412
396.127
342.183
382.411
385.45
419.185
Interest coverage
None
None
None
None
None
None
0.003
None
None
Sector positioning
Liquidity ratio
419.192024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Excellent
In 2024, the liquidity ratio of J.C. EST OPTIQUE (419.19) 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
0.0x2022
2022
Q1: 0.0x
Med: 1.09x
Q3: 3.87x
Average
In 2022, the interest coverage of J.C. EST OPTIQUE (0.0x) 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 (2024)
?
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 (2024)
?
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 (2024)
?
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 (2024)
?
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 J.C. EST OPTIQUE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
191 406 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
53
0
0
Customer payment term (days)
127
122
109
107
122
83
14
0
0
Supplier payment term (days)
238
319
225
254
254
235
32
0
0
Positioning of J.C. EST OPTIQUE in its sector
Comparison with sector Commerces de détail d'optique
Valuation estimate
Based on 117 transactions of similar company sales
in 2024,
the value of J.C. EST OPTIQUE is estimated at
329 032 €
(range 155 006€ - 1 020 651€).
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 value2024
117 transactions
155k€329k€1020k€
329 032 €Range: 155 006€ - 1 020 651€
NAF 5 année 2024
Valuation method used
Net Income Multiple
135 041 €
×
2.4x
=329 033 €
Range: 155 006€ - 1 020 651€
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 117 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 J.C. EST OPTIQUE with other companies in the same sector:
The revenue of J.C. EST OPTIQUE in 2022 is 1.2 M€.
Is J.C. EST OPTIQUE profitable?
Yes, J.C. EST OPTIQUE generated a net profit of 135 k€ in 2024.
Where is the headquarters of J.C. EST OPTIQUE ?
The headquarters of J.C. EST OPTIQUE is located in LUNEVILLE (54300), in the department Meurthe-et-Moselle.
Where to find the tax return of J.C. EST OPTIQUE ?
The tax return of J.C. EST 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 J.C. EST OPTIQUE operate?
J.C. EST 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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