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MAINIER OPTIQUE : revenue, balance sheet and financial ratios

MAINIER OPTIQUE is a French company founded 19 years ago, specialized in the sector Commerces de détail d'optique. Based in MAICHE (25120), this company of category PME shows in 2018 a revenue of 745 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 - MAINIER OPTIQUE (SIREN 499596641)
Indicator 2022 2018 2017
Revenue N/C 744 668 € N/C
Net income 52 226 € 24 289 € 10 303 €
EBITDA N/C 51 519 € N/C
Net margin N/C 3.3% N/C

Revenue and income statement

In 2022, MAINIER OPTIQUE generates positive net income of 52 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2022: 10 k€ -> 52 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

52 226 €

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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 17%. 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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.337%

Financial autonomy (2022) ?
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

72.72%

Asset age ratio (2022) ?
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

13.9%

Solvency indicators evolution
MAINIER OPTIQUE

Sector positioning

Debt ratio
17.34 2022
2017
2018
2022
Q1: 10.37
Med: 34.19
Q3: 87.48
Good -19 pts over 3 years

In 2022, the debt ratio of MAINIER OPTIQUE (17.34) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
72.72% 2022
2017
2018
2022
Q1: 28.09%
Med: 50.24%
Q3: 67.44%
Excellent +6 pts over 3 years

In 2022, the financial autonomy of MAINIER OPTIQUE (72.7%) 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.

Repayment capacity
3.97 years 2018
2018
Q1: 0.01 years
Med: 0.99 years
Q3: 3.3 years
Average

In 2018, the repayment capacity of MAINIER OPTIQUE (3.97) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 348.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

348.02

Liquidity indicators evolution
MAINIER OPTIQUE

Sector positioning

Liquidity ratio
348.02 2022
2017
2018
2022
Q1: 170.76
Med: 259.65
Q3: 390.95
Good

In 2022, the liquidity ratio of MAINIER OPTIQUE (348.02) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
19.32x 2018
2018
Q1: 0.0x
Med: 1.57x
Q3: 5.84x
Excellent

In 2018, the interest coverage of MAINIER OPTIQUE (19.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2022) ?
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 (2022) ?
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 (2022) ?
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 (2022) ?
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
MAINIER OPTIQUE

Positioning of MAINIER OPTIQUE in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 109 transactions of similar company sales in 2022, the value of MAINIER OPTIQUE is estimated at 145 671 € (range 68 348€ - 351 866€). 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.

Estimated enterprise value 2022
109 transactions
68k€ 145k€ 351k€
145 671 € Range: 68 348€ - 351 866€
NAF 5 année 2022

Valuation method used

Net Income Multiple
52 226 € × 2.8x = 145 672 €
Range: 68 349€ - 351 867€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 MAINIER OPTIQUE with other companies in the same sector:

Frequently asked questions about MAINIER OPTIQUE

What is the revenue of MAINIER OPTIQUE ?

The revenue of MAINIER OPTIQUE in 2018 is 745 k€.

Is MAINIER OPTIQUE profitable?

Yes, MAINIER OPTIQUE generated a net profit of 52 k€ in 2022.

Where is the headquarters of MAINIER OPTIQUE ?

The headquarters of MAINIER OPTIQUE is located in MAICHE (25120), in the department Doubs.

Where to find the tax return of MAINIER OPTIQUE ?

The tax return of MAINIER 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 MAINIER OPTIQUE operate?

MAINIER 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.