OPTIQUE GARDAN : revenue, balance sheet and financial ratios
OPTIQUE GARDAN is a French company
founded 28 years ago,
specialized in the sector Gestion de fonds.
Based in QUESTEMBERT (56230),
this company of category PME
shows in 2021 a revenue of 1.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - OPTIQUE GARDAN (SIREN 412765570)
Indicator
2025
2024
2023
2021
2020
2019
2018
2016
Revenue
N/C
N/C
N/C
1 091 848 €
N/C
N/C
N/C
925 025 €
Net income
140 489 €
196 260 €
187 445 €
25 637 €
-122 533 €
-80 539 €
-60 508 €
563 524 €
EBITDA
N/C
N/C
N/C
15 421 €
N/C
N/C
N/C
15 792 €
Net margin
N/C
N/C
N/C
2.3%
N/C
N/C
N/C
60.9%
Revenue and income statement
In 2025, OPTIQUE GARDAN generates positive net income of 140 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 564 k€ -> 140 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
140 489 €
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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 11%. 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 83%. 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
11.248%
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
82.936%
Asset age ratio (2025)
?
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
2016
2018
2019
2020
2021
2023
2024
2025
Debt ratio
0.0
15.892
14.297
10.831
23.224
19.143
14.075
11.248
Financial autonomy
78.169
79.383
81.41
82.116
72.363
77.108
82.144
82.936
Repayment capacity
0.0
None
None
None
8.828
None
None
None
Cash flow / Revenue
3.013%
None%
None%
None%
2.406%
None%
None%
None%
Sector positioning
Debt ratio
11.252025
2023
2024
2025
Q1: 0.0
Med: 11.05
Q3: 95.39
Average
In 2025, the debt ratio of OPTIQUE GARDAN (11.25) 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
82.94%2025
2023
2024
2025
Q1: 9.39%
Med: 52.08%
Q3: 89.29%
Good
In 2025, the financial autonomy of OPTIQUE GARDAN (82.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 514.21. 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
514.207
Liquidity indicators evolution OPTIQUE GARDAN
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
2020
2021
2023
2024
2025
Liquidity ratio
3005.4
574.446
598.344
378.736
379.356
443.521
595.471
514.207
Interest coverage
18.826
None
None
None
12.943
None
None
None
Sector positioning
Liquidity ratio
514.212025
2023
2024
2025
Q1: 117.65
Med: 590.18
Q3: 4189.62
Average
In 2025, the liquidity ratio of OPTIQUE GARDAN (514.21) 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 OPTIQUE GARDAN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
2023
2024
2025
Operating WCR
388 982 €
0 €
0 €
0 €
137 966 €
0 €
0 €
0 €
Inventory turnover (days)
81
0
0
0
54
0
0
0
Customer payment term (days)
14
0
0
0
12
0
69
0
Supplier payment term (days)
22
0
0
0
32
0
183
0
Positioning of OPTIQUE GARDAN in its sector
Comparison with sector Gestion de fonds
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions).
This range of 182 403€ to 1 051 195€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
182k€359k€1051k€
359 788 €Range: 182 403€ - 1 051 195€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 40 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 (Gestion de fonds)
Compare OPTIQUE GARDAN with other companies in the same sector:
Yes, OPTIQUE GARDAN generated a net profit of 140 k€ in 2025.
Where is the headquarters of OPTIQUE GARDAN ?
The headquarters of OPTIQUE GARDAN is located in QUESTEMBERT (56230), in the department Morbihan.
Where to find the tax return of OPTIQUE GARDAN ?
The tax return of OPTIQUE GARDAN 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 GARDAN operate?
OPTIQUE GARDAN operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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