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JRK OPTIQUE AUDITION : revenue, balance sheet and financial ratios

JRK OPTIQUE AUDITION is a French company founded 35 years ago, specialized in the sector Commerces de détail d'optique. Based in PLENEUF-VAL-ANDRE (22370), this company of category PME shows in 2016 a revenue of 1.1 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 - JRK OPTIQUE AUDITION (SIREN 379880537)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C 1 146 601 €
Net income 252 631 € 123 221 € 27 398 € 105 649 € 152 340 € 45 900 € 106 102 € 24 352 € 38 302 € 215 436 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C 100 003 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C 18.8%

Revenue and income statement

In 2025, JRK OPTIQUE AUDITION generates positive net income of 253 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 215 k€ -> 253 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

252 631 €

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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 0%. 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 88%. 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

0.0%

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

87.67%

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

28.4%

Solvency indicators evolution
JRK OPTIQUE AUDITION

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Excellent

In 2025, the debt ratio of JRK OPTIQUE AUDITION (0.00) 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
87.67% 2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Excellent +12 pts over 3 years

In 2025, the financial autonomy of JRK OPTIQUE AUDITION (87.7%) 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 496.49. 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

496.494

Liquidity indicators evolution
JRK OPTIQUE AUDITION

Sector positioning

Liquidity ratio
496.49 2025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Excellent

In 2025, the liquidity ratio of JRK OPTIQUE AUDITION (496.49) 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.

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
JRK OPTIQUE AUDITION

Positioning of JRK OPTIQUE AUDITION 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 JRK OPTIQUE AUDITION is estimated at 935 599 € (range 353 483€ - 1 378 352€). 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 value 2025
83 tx
353k€ 935k€ 1378k€
935 599 € Range: 353 483€ - 1 378 352€
NAF 5 année 2025

Valuation method used

Net Income Multiple
252 631 € × 3.7x = 935 600 €
Range: 353 484€ - 1 378 353€

Only this financial indicator is available for this company.

Valuation evolution

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 JRK OPTIQUE AUDITION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail d'optique

Frequently asked questions about JRK OPTIQUE AUDITION

What is the revenue of JRK OPTIQUE AUDITION ?

The revenue of JRK OPTIQUE AUDITION in 2016 is 1.1 M€.

Is JRK OPTIQUE AUDITION profitable?

Yes, JRK OPTIQUE AUDITION generated a net profit of 253 k€ in 2025.

Where is the headquarters of JRK OPTIQUE AUDITION ?

The headquarters of JRK OPTIQUE AUDITION is located in PLENEUF-VAL-ANDRE (22370), in the department Cotes-d'Armor.

Where to find the tax return of JRK OPTIQUE AUDITION ?

The tax return of JRK OPTIQUE AUDITION 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 JRK OPTIQUE AUDITION operate?

JRK OPTIQUE AUDITION 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.