OPTIC COTENTIN : revenue, balance sheet and financial ratios

OPTIC COTENTIN is a French company founded 20 years ago, specialized in the sector Commerces de détail d'optique. Based in CHERBOURG-EN-COTENTIN (50100), this company of category PME shows in 2017 a revenue of 3.3 M€. 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 - OPTIC COTENTIN (SIREN 484737481)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C 3 263 651 € 930 197 €
Net income 36 086 € 165 800 € 88 441 € 41 680 € 4 706 € 75 418 € 129 999 € 98 539 € 323 594 € 58 187 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C 501 859 € 60 901 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C 9.9% 6.3%

Revenue and income statement

In 2025, OPTIC COTENTIN generates positive net income of 36 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 58 k€ -> 36 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

36 086 €

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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 100%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory.

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

100.284%

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

39.319%

Asset age ratio (2025) ?
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

36.4%

Solvency indicators evolution
OPTIC COTENTIN

Sector positioning

Debt ratio
100.28 2025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average +17 pts over 3 years

In 2025, the debt ratio of OPTIC COTENTIN (100.28) 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
39.32% 2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Average -26 pts over 3 years

In 2025, the financial autonomy of OPTIC COTENTIN (39.3%) 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 201.81. 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

201.81

Liquidity indicators evolution
OPTIC COTENTIN

Sector positioning

Liquidity ratio
201.81 2025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Average +8 pts over 3 years

In 2025, the liquidity ratio of OPTIC COTENTIN (201.81) 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
OPTIC COTENTIN

Positioning of OPTIC COTENTIN 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 OPTIC COTENTIN is estimated at 133 641 € (range 50 491€ - 196 884€). 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 value 2025
83 tx
50k€ 133k€ 196k€
133 641 € Range: 50 491€ - 196 884€
NAF 5 année 2025

Valuation method used

Net Income Multiple
36 086 € × 3.7x = 133 642 €
Range: 50 492€ - 196 885€

Only this financial indicator is available for this company.

Valuation evolution

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 OPTIC COTENTIN with other companies in the same sector:

Frequently asked questions about OPTIC COTENTIN

What is the revenue of OPTIC COTENTIN ?

The revenue of OPTIC COTENTIN in 2017 is 3.3 M€.

Is OPTIC COTENTIN profitable?

Yes, OPTIC COTENTIN generated a net profit of 36 k€ in 2025.

Where is the headquarters of OPTIC COTENTIN ?

The headquarters of OPTIC COTENTIN is located in CHERBOURG-EN-COTENTIN (50100), in the department Manche.

Where to find the tax return of OPTIC COTENTIN ?

The tax return of OPTIC COTENTIN 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 OPTIC COTENTIN operate?

OPTIC COTENTIN 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.