SIREN : 448225292
OPTIQUE A.C. is a French company founded 23 years ago, specialized in the sector Commerces de détail d'optique. Based in SAINT-AVERTIN (37550), this company of category PME shows in 2024 a revenue of 992 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
| Indicator | 2024 | 2022 | 2021 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 992 477 € | N/C | N/C | 620 681 € | 695 109 € |
| Net income | 99 979 € | 85 449 € | 153 875 € | 31 244 € | 9 672 € |
| EBITDA | 153 896 € | N/C | N/C | 56 392 € | 32 631 € |
| Net margin | 10.1% | N/C | N/C | 5.0% | 1.4% |
In 2024, OPTIQUE A.C. achieves revenue of 992 k€. Revenue is growing positively over 5 years (CAGR: +4.6%). After deducting consumption (365 k€), gross margin stands at 628 k€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 154 k€, representing 15.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 100 k€, i.e. 10.1% of revenue. This profit can be retained or distributed to shareholders.
992 477 €
627 624 €
153 896 €
127 497 €
99 979 €
15.5%
The debt ratio (= Financial debt / Equity x 100) stands at 62%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
61.783%
50.751%
12.387%
1.41
30.3%
In 2024, the debt ratio of OPTIQUE A.C. (61.78) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of OPTIQUE A.C. (50.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of OPTIQUE A.C. (1.41) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 398.79. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.
398.791
0.751
In 2024, the liquidity ratio of OPTIQUE A.C. (398.79) 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.
In 2024, the interest coverage of OPTIQUE A.C. (0.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 93 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 79 days of revenue, i.e. 218 k€ to permanently finance. Over 2016-2024, WCR increased by +163%, requiring additional financing.
217 531 €
12 j
31 j
93 j
79 j
Based on 117 transactions of similar company sales in 2024, the value of OPTIQUE A.C. is estimated at 511 992 € (range 323 255€ - 961 762€). With an EBITDA of 153 896€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (in line with sector norms). 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.
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This estimate is based on the analysis of 117 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare OPTIQUE A.C. with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of OPTIQUE A.C. in 2024 is 992 k€.
Yes, OPTIQUE A.C. generated a net profit of 100 k€ in 2024.
The headquarters of OPTIQUE A.C. is located in SAINT-AVERTIN (37550), in the department Indre-et-Loire.
The tax return of OPTIQUE A.C. 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).
OPTIQUE A.C. 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.