OPTIQUE GASNE : revenue, balance sheet and financial ratios
OPTIQUE GASNE is a French company
founded 40 years ago,
specialized in the sector Commerces de détail d'optique.
Based in COMMENTRY (03600),
this company of category PME
shows in 2023 a revenue of 985 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - OPTIQUE GASNE (SIREN 338470420)
Indicator
2025
2024
2023
2022
2021
2019
2018
2017
2016
Revenue
N/C
N/C
985 395 €
949 635 €
813 421 €
793 688 €
788 342 €
763 318 €
862 903 €
Net income
121 586 €
119 735 €
143 503 €
102 838 €
104 864 €
73 501 €
61 775 €
49 032 €
111 183 €
EBITDA
N/C
N/C
215 466 €
182 991 €
162 868 €
124 454 €
109 004 €
98 099 €
187 269 €
Net margin
N/C
N/C
14.6%
10.8%
12.9%
9.3%
7.8%
6.4%
12.9%
Revenue and income statement
In 2025, OPTIQUE GASNE generates positive net income of 122 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 111 k€ -> 122 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
121 586 €
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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 69%. 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
31.79%
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
68.707%
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
2017
2018
2019
2021
2022
2023
2024
2025
Debt ratio
6.367
13.875
10.118
11.712
22.483
21.48
22.258
41.058
31.79
Financial autonomy
74.789
75.719
77.31
72.75
69.878
69.695
71.549
64.707
68.707
Repayment capacity
0.217
0.776
0.516
0.554
1.029
0.932
0.895
None
None
Cash flow / Revenue
15.786%
10.315%
10.886%
11.88%
14.455%
14.026%
16.532%
None%
None%
Sector positioning
Debt ratio
31.792025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average+15 pts over 3 years
In 2025, the debt ratio of OPTIQUE GASNE (31.79) 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
68.71%2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Good-7 pts over 3 years
In 2025, the financial autonomy of OPTIQUE GASNE (68.7%) 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.
Repayment capacity
0.9 years2023
2023
Q1: 0.04 years
Med: 1.1 years
Q3: 2.99 years
Good
In 2023, the repayment capacity of OPTIQUE GASNE (0.90) 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 502.26. 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
502.264
Liquidity indicators evolution OPTIQUE GASNE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2021
2022
2023
2024
2025
Liquidity ratio
247.135
327.613
310.941
274.256
464.346
365.231
448.428
547.953
502.264
Interest coverage
0.354
0.728
0.567
0.471
0.386
0.558
0.569
None
None
Sector positioning
Liquidity ratio
502.262025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Excellent
In 2025, the liquidity ratio of OPTIQUE GASNE (502.26) 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.
Interest coverage
0.57x2023
2023
Q1: 0.0x
Med: 1.15x
Q3: 3.97x
Average
In 2023, the interest coverage of OPTIQUE GASNE (0.6x) 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 GASNE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2021
2022
2023
2024
2025
Operating WCR
135 329 €
172 449 €
150 368 €
143 785 €
103 036 €
102 570 €
130 338 €
0 €
0 €
Inventory turnover (days)
44
46
46
46
49
43
49
0
0
Customer payment term (days)
20
12
17
19
14
8
7
0
0
Supplier payment term (days)
31
32
30
52
32
32
35
0
0
Positioning of OPTIQUE GASNE 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 GASNE is estimated at
450 284 €
(range 170 124€ - 663 372€).
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 value2025
83 tx
170k€450k€663k€
450 284 €Range: 170 124€ - 663 372€
NAF 5 année 2025
Valuation method used
Net Income Multiple
121 586 €
×
3.7x
=450 284 €
Range: 170 124€ - 663 372€
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 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 GASNE with other companies in the same sector:
Yes, OPTIQUE GASNE generated a net profit of 122 k€ in 2025.
Where is the headquarters of OPTIQUE GASNE ?
The headquarters of OPTIQUE GASNE is located in COMMENTRY (03600), in the department Allier.
Where to find the tax return of OPTIQUE GASNE ?
The tax return of OPTIQUE GASNE 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 GASNE operate?
OPTIQUE GASNE 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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