Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

MARTIN OPTICIENS COUTANCES : revenue, balance sheet and financial ratios

MARTIN OPTICIENS COUTANCES is a French company founded 7 years ago, specialized in the sector Commerces de détail d'optique. Based in COUTANCES (50200), this company of category PME shows in 2023 a net income positive of 59 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 - MARTIN OPTICIENS COUTANCES (SIREN 843658899)
Indicator 2023 2019
Revenue N/C N/C
Net income 59 193 € 5 775 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2023, MARTIN OPTICIENS COUTANCES generates positive net income of 59 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2023: 6 k€ -> 59 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

59 193 €

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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 131%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

131.159%

Financial autonomy (2023) ?
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

35.966%

Asset age ratio (2023) ?
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

51.1%

Solvency indicators evolution
MARTIN OPTICIENS COUTANCES

Sector positioning

Debt ratio
131.16 2023
2019
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Average -5 pts over 2 years

In 2023, the debt ratio of MARTIN OPTICIENS COUTANCES (131.16) 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
35.97% 2023
2019
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Average +9 pts over 2 years

In 2023, the financial autonomy of MARTIN OPTICIENS COUTANCES (36.0%) 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 401.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

401.677

Liquidity indicators evolution
MARTIN OPTICIENS COUTANCES

Sector positioning

Liquidity ratio
401.68 2023
2019
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Excellent +53 pts over 2 years

In 2023, the liquidity ratio of MARTIN OPTICIENS COUTANCES (401.68) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Positioning of MARTIN OPTICIENS COUTANCES in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of MARTIN OPTICIENS COUTANCES is estimated at 247 107 € (range 118 727€ - 561 603€). 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 2023
100 transactions
118k€ 247k€ 561k€
247 107 € Range: 118 727€ - 561 603€
NAF 5 année 2023

Valuation method used

Net Income Multiple
59 193 € × 4.2x = 247 107 €
Range: 118 728€ - 561 603€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 MARTIN OPTICIENS COUTANCES with other companies in the same sector:

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

Frequently asked questions about MARTIN OPTICIENS COUTANCES

What is the revenue of MARTIN OPTICIENS COUTANCES ?

The revenue of MARTIN OPTICIENS COUTANCES is not publicly disclosed (confidential accounts filed with INPI).

Is MARTIN OPTICIENS COUTANCES profitable?

Yes, MARTIN OPTICIENS COUTANCES generated a net profit of 59 k€ in 2023.

Where is the headquarters of MARTIN OPTICIENS COUTANCES ?

The headquarters of MARTIN OPTICIENS COUTANCES is located in COUTANCES (50200), in the department Manche.

Where to find the tax return of MARTIN OPTICIENS COUTANCES ?

The tax return of MARTIN OPTICIENS COUTANCES 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 MARTIN OPTICIENS COUTANCES operate?

MARTIN OPTICIENS COUTANCES 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.