OPTIQUE DU MARSALOU : revenue, balance sheet and financial ratios

OPTIQUE DU MARSALOU is a French company founded 13 years ago, specialized in the sector Commerces de détail d'optique. Based in MAURIAC (15200), this company of category PME shows in 2023 a revenue of 818 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 DU MARSALOU (SIREN 788576320)
Indicator 2025 2024 2023 2022 2021
Revenue N/C N/C 818 070 € 778 803 € N/C
Net income 175 784 € 142 058 € 115 893 € 107 136 € 60 707 €
EBITDA N/C N/C 150 840 € 153 301 € N/C
Net margin N/C N/C 14.2% 13.8% N/C

Revenue and income statement

In 2025, OPTIQUE DU MARSALOU generates positive net income of 176 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2025: 61 k€ -> 176 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

175 784 €

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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 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

68.142%

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

47.283%

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

56.1%

Solvency indicators evolution
OPTIQUE DU MARSALOU

Sector positioning

Debt ratio
68.14 2025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average +24 pts over 3 years

In 2025, the debt ratio of OPTIQUE DU MARSALOU (68.14) 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
47.28% 2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Average -25 pts over 3 years

In 2025, the financial autonomy of OPTIQUE DU MARSALOU (47.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.59 years 2023
2023
Q1: 0.04 years
Med: 1.1 years
Q3: 2.99 years
Good

In 2023, the repayment capacity of OPTIQUE DU MARSALOU (0.59) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 203.59. 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

203.587

Liquidity indicators evolution
OPTIQUE DU MARSALOU

Sector positioning

Liquidity ratio
203.59 2025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Average -28 pts over 3 years

In 2025, the liquidity ratio of OPTIQUE DU MARSALOU (203.59) 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.

Interest coverage
0.01x 2023
2023
Q1: 0.0x
Med: 1.15x
Q3: 3.97x
Average

In 2023, the interest coverage of OPTIQUE DU MARSALOU (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.

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
OPTIQUE DU MARSALOU

Positioning of OPTIQUE DU MARSALOU 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 OPTIQUE DU MARSALOU is estimated at 651 002 € (range 245 958€ - 959 075€). 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
245k€ 651k€ 959k€
651 002 € Range: 245 958€ - 959 075€
NAF 5 année 2025

Valuation method used

Net Income Multiple
175 784 € × 3.7x = 651 003 €
Range: 245 959€ - 959 076€

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 OPTIQUE DU MARSALOU with other companies in the same sector:

Frequently asked questions about OPTIQUE DU MARSALOU

What is the revenue of OPTIQUE DU MARSALOU ?

The revenue of OPTIQUE DU MARSALOU in 2023 is 818 k€.

Is OPTIQUE DU MARSALOU profitable?

Yes, OPTIQUE DU MARSALOU generated a net profit of 176 k€ in 2025.

Where is the headquarters of OPTIQUE DU MARSALOU ?

The headquarters of OPTIQUE DU MARSALOU is located in MAURIAC (15200), in the department Cantal.

Where to find the tax return of OPTIQUE DU MARSALOU ?

The tax return of OPTIQUE DU MARSALOU 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 DU MARSALOU operate?

OPTIQUE DU MARSALOU 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.