JC2V OPTIQUE : revenue, balance sheet and financial ratios

JC2V OPTIQUE is a French company founded 20 years ago, specialized in the sector Commerces de détail d'optique. Based in LIMOGES (87000), this company of category PME shows in 2019 a revenue of 7.0 M€. 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 - JC2V OPTIQUE (SIREN 488068255)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 7 026 333 € 6 304 645 € 5 086 927 € 5 178 953 €
Net income 84 987 € 645 574 € 284 754 € 423 598 € 483 204 € 74 785 € 208 303 €
EBITDA N/C N/C N/C 1 459 216 € 1 444 606 € 755 716 € 952 895 €
Net margin N/C N/C N/C 6.0% 7.7% 1.5% 4.0%

Revenue and income statement

In 2022, JC2V OPTIQUE generates positive net income of 85 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2022: 208 k€ -> 85 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

84 987 €

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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 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

54.998%

Financial autonomy (2022) ?
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

46.838%

Asset age ratio (2022) ?
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

43.1%

Solvency indicators evolution
JC2V OPTIQUE

Sector positioning

Debt ratio
55.0 2022
2020
2021
2022
Q1: 10.37
Med: 34.19
Q3: 87.48
Average

In 2022, the debt ratio of JC2V OPTIQUE (55.00) 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
46.84% 2022
2020
2021
2022
Q1: 28.09%
Med: 50.24%
Q3: 67.44%
Average -5 pts over 3 years

In 2022, the financial autonomy of JC2V OPTIQUE (46.8%) 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 260.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

260.367

Liquidity indicators evolution
JC2V OPTIQUE

Sector positioning

Liquidity ratio
260.37 2022
2020
2021
2022
Q1: 170.76
Med: 259.65
Q3: 390.95
Good

In 2022, the liquidity ratio of JC2V OPTIQUE (260.37) 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 (2022) ?
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 (2022) ?
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 (2022) ?
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 (2022) ?
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
JC2V OPTIQUE

Positioning of JC2V OPTIQUE in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 109 transactions of similar company sales in 2022, the value of JC2V OPTIQUE is estimated at 237 050 € (range 111 223€ - 572 590€). 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 2022
109 transactions
111k€ 237k€ 572k€
237 050 € Range: 111 223€ - 572 590€
NAF 5 année 2022

Valuation method used

Net Income Multiple
84 987 € × 2.8x = 237 051 €
Range: 111 223€ - 572 590€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 JC2V OPTIQUE with other companies in the same sector:

Frequently asked questions about JC2V OPTIQUE

What is the revenue of JC2V OPTIQUE ?

The revenue of JC2V OPTIQUE in 2019 is 7.0 M€.

Is JC2V OPTIQUE profitable?

Yes, JC2V OPTIQUE generated a net profit of 85 k€ in 2022.

Where is the headquarters of JC2V OPTIQUE ?

The headquarters of JC2V OPTIQUE is located in LIMOGES (87000), in the department Haute-Vienne.

Where to find the tax return of JC2V OPTIQUE ?

The tax return of JC2V 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 JC2V OPTIQUE operate?

JC2V 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.