Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2014-05-01 (12 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: APPRIEU (38140), Isere
L'OPTIQUE : revenue, balance sheet and financial ratios
L'OPTIQUE is a French company
founded 12 years ago,
specialized in the sector Commerces de détail d'optique.
Based in APPRIEU (38140),
this company of category PME
shows in 2018 a revenue of 759 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, L'OPTIQUE generates positive net income of 142 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 45 k€ -> 142 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
141 975 €
Loading income statement...
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
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
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 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. 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
70.656%
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
45.354%
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
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
360.85
668.312
171.319
111.873
184.948
242.36
264.076
120.9
124.58
70.656
Financial autonomy
17.204
10.639
26.514
36.892
28.094
23.184
22.785
35.621
35.872
45.354
Repayment capacity
3.089
3.556
1.539
None
None
None
None
None
None
None
Cash flow / Revenue
23.582%
13.84%
20.655%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
70.662025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average
In 2025, the debt ratio of L'OPTIQUE (70.66) 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
45.35%2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Average
In 2025, the financial autonomy of L'OPTIQUE (45.4%) 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 244.24. 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
244.238
Liquidity indicators evolution L'OPTIQUE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
144.061
120.593
172.709
231.367
212.572
240.899
269.762
226.853
268.059
244.238
Interest coverage
5.2
8.629
3.63
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
244.242025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Average
In 2025, the liquidity ratio of L'OPTIQUE (244.24) 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.
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 L'OPTIQUE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
72 311 €
130 938 €
136 966 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
75
59
62
0
0
0
0
0
0
0
Customer payment term (days)
18
13
21
0
0
0
0
0
0
0
Supplier payment term (days)
111
57
73
0
0
0
0
0
0
0
Positioning of L'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 L'OPTIQUE is estimated at
525 793 €
(range 198 652€ - 774 614€).
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
198k€525k€774k€
525 793 €Range: 198 652€ - 774 614€
NAF 5 année 2025
Valuation method used
Net Income Multiple
141 975 €
×
3.7x
=525 794 €
Range: 198 653€ - 774 614€
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 L'OPTIQUE with other companies in the same sector:
Yes, L'OPTIQUE generated a net profit of 142 k€ in 2025.
Where is the headquarters of L'OPTIQUE ?
The headquarters of L'OPTIQUE is located in APPRIEU (38140), in the department Isere.
Where to find the tax return of L'OPTIQUE ?
The tax return of L'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 L'OPTIQUE operate?
L'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
Rotate your phone to landscape mode to view the chart