KM OPTIQUE : revenue, balance sheet and financial ratios

KM OPTIQUE is a French company founded 13 years ago, specialized in the sector Commerces de détail d'optique. Based in NANTEUIL-LES-MEAUX (77100), this company of category PME shows in 2020 a revenue of 482 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

Financial history - KM OPTIQUE (SIREN 790101646)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 481 852 € 505 288 € 456 221 € 442 006 € 403 101 €
Net income 0 € 0 € 0 € 48 930 € 41 474 € 34 118 € 36 648 € 29 923 €
EBITDA N/C N/C N/C 70 321 € 61 748 € 48 760 € 55 346 € 52 843 €
Net margin N/C N/C N/C 10.2% 8.2% 7.5% 8.3% 7.4%

Revenue and income statement

In 2024, KM OPTIQUE records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2016-2020: 30 k€ -> 0 €.

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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 69%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

68.657%

Financial autonomy (2024) ?
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

33.125%

Asset age ratio (2024) ?
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

62.8%

Solvency indicators evolution
KM OPTIQUE

Sector positioning

Debt ratio
68.66 2024
2021
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Average +7 pts over 3 years

In 2024, the debt ratio of KM OPTIQUE (68.66) 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
33.12% 2024
2021
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average

In 2024, the financial autonomy of KM OPTIQUE (33.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 159.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

159.424

Liquidity indicators evolution
KM OPTIQUE

Sector positioning

Liquidity ratio
159.42 2024
2021
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Watch -13 pts over 3 years

In 2024, the liquidity ratio of KM OPTIQUE (159.42) 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 (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
KM OPTIQUE

Positioning of KM OPTIQUE in its sector

Comparison with sector Commerces de détail d'optique

Similar companies (Commerces de détail d'optique)

Compare KM OPTIQUE with other companies in the same sector:

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

Frequently asked questions about KM OPTIQUE

What is the revenue of KM OPTIQUE ?

The revenue of KM OPTIQUE in 2020 is 482 k€.

Is KM OPTIQUE profitable?

Yes, KM OPTIQUE generated a net profit of 49 k€ in 2020.

Where is the headquarters of KM OPTIQUE ?

The headquarters of KM OPTIQUE is located in NANTEUIL-LES-MEAUX (77100), in the department Seine-et-Marne.

Where to find the tax return of KM OPTIQUE ?

The tax return of KM 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 KM OPTIQUE operate?

KM 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.