Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
OPTIQUE DELESSARD : revenue, balance sheet and financial ratios
OPTIQUE DELESSARD is a French company
founded 36 years ago,
specialized in the sector Commerces de détail d'optique.
Based in FALAISE (14700),
this company of category PME
shows in 2024 a net income positive of 44 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - OPTIQUE DELESSARD (SIREN 377884739)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
43 589 €
29 880 €
22 408 €
48 651 €
427 €
38 973 €
2 583 €
30 450 €
EBITDA
N/C
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
N/C
Revenue and income statement
In 2024, OPTIQUE DELESSARD generates positive net income of 44 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 30 k€ -> 44 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
43 589 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory.
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
31.781%
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
37.176%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
296.283
432.119
194.651
333.094
160.345
146.011
71.043
31.781
Financial autonomy
15.866
11.097
18.747
13.094
19.485
20.549
30.755
37.176
Repayment capacity
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
31.782024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Average-21 pts over 3 years
In 2024, the debt ratio of OPTIQUE DELESSARD (31.78) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
37.18%2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average+10 pts over 3 years
In 2024, the financial autonomy of OPTIQUE DELESSARD (37.2%) 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 119.88. 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
119.879
Liquidity indicators evolution OPTIQUE DELESSARD
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
147.676
136.845
136.607
146.547
141.636
124.808
122.382
119.879
Interest coverage
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
119.882024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Watch-6 pts over 3 years
In 2024, the liquidity ratio of OPTIQUE DELESSARD (119.88) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Positioning of OPTIQUE DELESSARD 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 DELESSARD is estimated at
106 206 €
(range 50 033€ - 329 449€).
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 value2024
117 transactions
50k€106k€329k€
106 206 €Range: 50 033€ - 329 449€
NAF 5 année 2024
Valuation method used
Net Income Multiple
43 589 €
×
2.4x
=106 206 €
Range: 50 034€ - 329 449€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 DELESSARD with other companies in the same sector:
Frequently asked questions about OPTIQUE DELESSARD
What is the revenue of OPTIQUE DELESSARD ?
The revenue of OPTIQUE DELESSARD is not publicly disclosed (confidential accounts filed with INPI).
Is OPTIQUE DELESSARD profitable?
Yes, OPTIQUE DELESSARD generated a net profit of 44 k€ in 2024.
Where is the headquarters of OPTIQUE DELESSARD ?
The headquarters of OPTIQUE DELESSARD is located in FALAISE (14700), in the department Calvados.
Where to find the tax return of OPTIQUE DELESSARD ?
The tax return of OPTIQUE DELESSARD 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 DELESSARD operate?
OPTIQUE DELESSARD 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.
Item evolution
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