SIREN : 794106575
JUSTINE OPTICIENNE is a French company founded 12 years ago, specialized in the sector Commerces de détail d'optique. Based in NICE (06000), this company of category PME shows in 2023 a revenue of 551 k€. 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 551 350 € | 472 969 € | 453 318 € | 328 228 € | 414 009 € | 390 334 € | 150 156 € | 291 937 € | 236 068 € |
| Net income | 42 558 € | 32 833 € | 25 034 € | 2 602 € | 43 082 € | 49 708 € | -90 085 € | 38 279 € | 13 701 € |
| EBITDA | 66 098 € | 46 321 € | 44 752 € | 14 134 € | 58 572 € | 52 720 € | 8 129 € | 66 184 € | 32 857 € |
| Net margin | 7.7% | 6.9% | 5.5% | 0.8% | 10.4% | 12.7% | -60.0% | 13.1% | 5.8% |
In 2023, JUSTINE OPTICIENNE achieves revenue of 551 k€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +11.2%. Vs 2022, growth of +17% (473 k€ -> 551 k€). After deducting consumption (316 k€), gross margin stands at 235 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 66 k€, representing 12.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 7.7% of revenue. This profit can be retained or distributed to shareholders.
551 350 €
235 294 €
66 098 €
57 481 €
42 558 €
12.0%
The debt ratio (= Financial debt / Equity x 100) stands at 111%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 8.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
110.919%
43.148%
8.89%
7.453
55.3%
In 2023, the debt ratio of JUSTINE OPTICIENNE (110.92) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of JUSTINE OPTICIENNE (43.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of JUSTINE OPTICIENNE (7.45) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 170.20. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 9.6x. Operating income very largely covers interest expenses: high safety margin.
170.197
9.566
In 2023, the liquidity ratio of JUSTINE OPTICIENNE (170.20) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2023, the interest coverage of JUSTINE OPTICIENNE (9.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Excellent situation: suppliers finance 80 days of the operating cycle (retail model). Inventory turnover is 56 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 10 days of revenue, i.e. 15 k€ to permanently finance. Notable WCR improvement over the period (-68%), freeing up cash.
14 809 €
4 j
84 j
56 j
10 j
Based on 100 transactions of similar company sales in 2023, the value of JUSTINE OPTICIENNE is estimated at 231 860 € (range 115 471€ - 486 924€). With an EBITDA of 66 098€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (conservative valuation). 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.
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This estimate is based on the analysis of 100 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare JUSTINE OPTICIENNE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of JUSTINE OPTICIENNE in 2023 is 551 k€.
Yes, JUSTINE OPTICIENNE generated a net profit of 43 k€ in 2023.
The headquarters of JUSTINE OPTICIENNE is located in NICE (06000), in the department Alpes-Maritimes.
The tax return of JUSTINE OPTICIENNE 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).
JUSTINE OPTICIENNE 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.