OC'TTICA GROUP : revenue, balance sheet and financial ratios

OC'TTICA GROUP is a French company founded 16 years ago, specialized in the sector Commerces de détail d'optique. Based in MERVILLE (31330), this company of category PME shows in 2021 a revenue of 285 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 - OC'TTICA GROUP (SIREN 520570995)
Indicator 2022 2021 2020 2019 2017 2016
Revenue N/C 284 694 € 266 699 € 345 600 € 456 622 € 679 828 €
Net income 153 727 € 107 516 € 49 928 € 88 117 € 6 356 € 34 183 €
EBITDA -9 771 € 10 564 € 4 938 € 12 097 € -89 233 € 87 177 €
Net margin N/C 37.8% 18.7% 25.5% 1.4% 5.0%

Revenue and income statement

In 2022, OC'TTICA GROUP generates positive net income of 154 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2022: 34 k€ -> 154 k€.

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-20 €

EBITDA (2022) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-9 771 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-12 404 €

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

153 727 €

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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 0%. 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 100%. 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

0.0%

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

99.57%

Repayment capacity (2022) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

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

11.9%

Solvency indicators evolution
OC'TTICA GROUP

Sector positioning

Debt ratio
0.0 2022
2020
2021
2022
Q1: 10.37
Med: 34.19
Q3: 87.48
Excellent

In 2022, the debt ratio of OC'TTICA GROUP (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
99.57% 2022
2020
2021
2022
Q1: 28.09%
Med: 50.24%
Q3: 67.44%
Excellent

In 2022, the financial autonomy of OC'TTICA GROUP (99.6%) 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
0.0 years 2022
2020
2021
2022
Q1: 0.01 years
Med: 1.19 years
Q3: 3.48 years
Excellent

In 2022, the repayment capacity of OC'TTICA GROUP (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2368.01. 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

2368.006

Interest coverage (2022) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
OC'TTICA GROUP

Sector positioning

Liquidity ratio
2368.01 2022
2020
2021
2022
Q1: 170.76
Med: 259.65
Q3: 390.95
Excellent +50 pts over 3 years

In 2022, the liquidity ratio of OC'TTICA GROUP (2368.01) 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.

Interest coverage
0.0x 2022
2020
2021
2022
Q1: 0.0x
Med: 1.09x
Q3: 3.87x
Average -50 pts over 3 years

In 2022, the interest coverage of OC'TTICA GROUP (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 150 days. Excellent situation: suppliers finance 150 days of the operating cycle (retail model).

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

150 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
OC'TTICA GROUP

Positioning of OC'TTICA GROUP 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 OC'TTICA GROUP is estimated at 428 784 € (range 201 184€ - 1 035 717€). 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
201k€ 428k€ 1035k€
428 784 € Range: 201 184€ - 1 035 717€
NAF 5 année 2022

Valuation method used

Net Income Multiple
153 727 € × 2.8x = 428 784 €
Range: 201 184€ - 1 035 718€

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 OC'TTICA GROUP with other companies in the same sector:

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

Frequently asked questions about OC'TTICA GROUP

What is the revenue of OC'TTICA GROUP ?

The revenue of OC'TTICA GROUP in 2021 is 285 k€.

Is OC'TTICA GROUP profitable?

Yes, OC'TTICA GROUP generated a net profit of 154 k€ in 2022.

Where is the headquarters of OC'TTICA GROUP ?

The headquarters of OC'TTICA GROUP is located in MERVILLE (31330), in the department Haute-Garonne.

Where to find the tax return of OC'TTICA GROUP ?

The tax return of OC'TTICA GROUP 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 OC'TTICA GROUP operate?

OC'TTICA GROUP 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.