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

OPTIQUE DE LA BORNE : revenue, balance sheet and financial ratios

OPTIQUE DE LA BORNE is a French company founded 10 years ago, specialized in the sector Commerces de détail d'optique. Based in LE PUY-EN-VELAY (43000), this company of category PME shows in 2024 a net income positive of 403 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 - OPTIQUE DE LA BORNE (SIREN 819023300)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue N/C N/C N/C N/C N/C N/C N/C
Net income 403 356 € 363 456 € 316 990 € 278 750 € 230 677 € 166 419 € 335 296 €
EBITDA N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, OPTIQUE DE LA BORNE generates positive net income of 403 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 335 k€ -> 403 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

403 356 €

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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 6%. 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 75%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.608%

Financial autonomy (2024) ?
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

74.937%

Asset age ratio (2024) ?
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

49.9%

Solvency indicators evolution
OPTIQUE DE LA BORNE

Sector positioning

Debt ratio
5.61 2024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Excellent -11 pts over 3 years

In 2024, the debt ratio of OPTIQUE DE LA BORNE (5.61) 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
74.94% 2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Excellent

In 2024, the financial autonomy of OPTIQUE DE LA BORNE (74.9%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 351.66. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

351.658

Liquidity indicators evolution
OPTIQUE DE LA BORNE

Sector positioning

Liquidity ratio
351.66 2024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Good

In 2024, the liquidity ratio of OPTIQUE DE LA BORNE (351.66) 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.

Positioning of OPTIQUE DE LA BORNE in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of OPTIQUE DE LA BORNE is estimated at 982 793 € (range 462 991€ - 3 048 598€). 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 2024
117 transactions
462k€ 982k€ 3048k€
982 793 € Range: 462 991€ - 3 048 598€
NAF 5 année 2024

Valuation method used

Net Income Multiple
403 356 € × 2.4x = 982 793 €
Range: 462 991€ - 3 048 598€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 OPTIQUE DE LA BORNE with other companies in the same sector:

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

Frequently asked questions about OPTIQUE DE LA BORNE

What is the revenue of OPTIQUE DE LA BORNE ?

The revenue of OPTIQUE DE LA BORNE is not publicly disclosed (confidential accounts filed with INPI).

Is OPTIQUE DE LA BORNE profitable?

Yes, OPTIQUE DE LA BORNE generated a net profit of 403 k€ in 2024.

Where is the headquarters of OPTIQUE DE LA BORNE ?

The headquarters of OPTIQUE DE LA BORNE is located in LE PUY-EN-VELAY (43000), in the department Haute-Loire.

Where to find the tax return of OPTIQUE DE LA BORNE ?

The tax return of OPTIQUE DE LA BORNE 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 OPTIQUE DE LA BORNE operate?

OPTIQUE DE LA BORNE 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.