JULIEN OPTIQUE 2 : revenue, balance sheet and financial ratios
JULIEN OPTIQUE 2 is a French company
founded 7 years ago,
specialized in the sector Commerces de détail d'optique.
Based in MAURIAC (15200),
this company of category PME
shows in 2023 a revenue of 768 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - JULIEN OPTIQUE 2 (SIREN 848918652)
Indicator
2025
2024
2023
2022
2021
2020
Revenue
N/C
N/C
767 690 €
763 704 €
707 176 €
813 748 €
Net income
43 069 €
77 374 €
74 521 €
96 694 €
57 325 €
102 461 €
EBITDA
N/C
N/C
104 974 €
142 562 €
111 083 €
136 562 €
Net margin
N/C
N/C
9.7%
12.7%
8.1%
12.6%
Revenue and income statement
In 2025, JULIEN OPTIQUE 2 generates positive net income of 43 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2025: 102 k€ -> 43 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
43 069 €
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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 1%. 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 50%. 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
0.535%
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
49.916%
Asset age ratio (2025)
?
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
2020
2021
2022
2023
2024
2025
Debt ratio
4.251
5.731
3.21
1.663
1.072
0.535
Financial autonomy
67.272
67.468
64.952
60.729
55.151
49.916
Repayment capacity
0.225
0.409
0.179
0.118
None
None
Cash flow / Revenue
17.337%
14.014%
17.879%
13.546%
None%
None%
Sector positioning
Debt ratio
0.542025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Excellent
In 2025, the debt ratio of JULIEN OPTIQUE 2 (0.54) 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
49.92%2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Average-24 pts over 3 years
In 2025, the financial autonomy of JULIEN OPTIQUE 2 (49.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Repayment capacity
0.12 years2023
2023
Q1: 0.04 years
Med: 1.1 years
Q3: 2.99 years
Good
In 2023, the repayment capacity of JULIEN OPTIQUE 2 (0.12) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 121.07. 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
121.069
Liquidity indicators evolution JULIEN OPTIQUE 2
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
2022
2023
2024
2025
Liquidity ratio
156.423
151.626
147.11
136.218
134.861
121.069
Interest coverage
0.097
0.162
-0.001
1.404
None
None
Sector positioning
Liquidity ratio
121.072025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Watch
In 2025, the liquidity ratio of JULIEN OPTIQUE 2 (121.07) 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.
Interest coverage
1.4x2023
2023
Q1: 0.0x
Med: 1.15x
Q3: 3.97x
Good
In 2023, the interest coverage of JULIEN OPTIQUE 2 (1.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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 JULIEN OPTIQUE 2
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
2024
2025
Operating WCR
427 022 €
271 761 €
359 598 €
462 602 €
0 €
0 €
Inventory turnover (days)
57
71
77
79
0
0
Customer payment term (days)
30
29
18
20
0
0
Supplier payment term (days)
148
115
160
248
0
0
Positioning of JULIEN OPTIQUE 2 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 JULIEN OPTIQUE 2 is estimated at
159 502 €
(range 60 262€ - 234 984€).
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
60k€159k€234k€
159 502 €Range: 60 262€ - 234 984€
NAF 5 année 2025
Valuation method used
Net Income Multiple
43 069 €
×
3.7x
=159 503 €
Range: 60 263€ - 234 984€
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 JULIEN OPTIQUE 2 with other companies in the same sector:
The revenue of JULIEN OPTIQUE 2 in 2023 is 768 k€.
Is JULIEN OPTIQUE 2 profitable?
Yes, JULIEN OPTIQUE 2 generated a net profit of 43 k€ in 2025.
Where is the headquarters of JULIEN OPTIQUE 2 ?
The headquarters of JULIEN OPTIQUE 2 is located in MAURIAC (15200), in the department Cantal.
Where to find the tax return of JULIEN OPTIQUE 2 ?
The tax return of JULIEN OPTIQUE 2 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 JULIEN OPTIQUE 2 operate?
JULIEN OPTIQUE 2 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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