JCC OPTIQUE : revenue, balance sheet and financial ratios
JCC OPTIQUE is a French company
founded 16 years ago,
specialized in the sector Commerces de détail d'optique.
Based in PLERIN (22190),
this company of category PME
shows in 2015 a revenue of 1.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, JCC OPTIQUE generates positive net income of 98 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2025: 92 k€ -> 98 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
98 199 €
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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 5%. 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 78%. 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
5.499%
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
77.805%
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
2014
2015
2016
2017
2019
2020
2021
2022
2023
2025
Debt ratio
875.446
451.872
240.078
196.582
78.081
52.196
28.029
18.487
19.758
5.499
Financial autonomy
8.219
14.401
24.11
27.53
46.915
54.766
66.627
71.969
69.041
77.805
Repayment capacity
7.957
9.441
None
None
None
None
None
None
None
None
Cash flow / Revenue
12.084%
9.075%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
5.52025
2022
2023
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Excellent-8 pts over 3 years
In 2025, the debt ratio of JCC OPTIQUE (5.50) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
77.81%2025
2022
2023
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Excellent
In 2025, the financial autonomy of JCC OPTIQUE (77.8%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 110.52. 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
110.518
Liquidity indicators evolution JCC OPTIQUE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2014
2015
2016
2017
2019
2020
2021
2022
2023
2025
Liquidity ratio
109.298
110.478
98.046
124.707
104.291
100.339
117.527
132.411
135.716
110.518
Interest coverage
14.293
13.351
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
110.522025
2022
2023
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Watch-8 pts over 3 years
In 2025, the liquidity ratio of JCC OPTIQUE (110.52) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
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)
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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 JCC OPTIQUE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2014
2015
2016
2017
2019
2020
2021
2022
2023
2025
Operating WCR
227 212 €
235 582 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
55
57
0
0
0
0
0
0
0
0
Customer payment term (days)
20
14
41
0
0
77
0
44
0
0
Supplier payment term (days)
84
93
422
0
0
432
0
288
0
0
Positioning of JCC 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 JCC OPTIQUE is estimated at
363 672 €
(range 137 401€ - 535 772€).
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
137k€363k€535k€
363 672 €Range: 137 401€ - 535 772€
NAF 5 année 2025
Valuation method used
Net Income Multiple
98 199 €
×
3.7x
=363 673 €
Range: 137 401€ - 535 773€
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 JCC OPTIQUE with other companies in the same sector:
Yes, JCC OPTIQUE generated a net profit of 98 k€ in 2025.
Where is the headquarters of JCC OPTIQUE ?
The headquarters of JCC OPTIQUE is located in PLERIN (22190), in the department Cotes-d'Armor.
Where to find the tax return of JCC OPTIQUE ?
The tax return of JCC 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 JCC OPTIQUE operate?
JCC 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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