Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2004-04-01 (22 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: GAP (05000), Hautes-Alpes
OPTIQUE JAVOUREZ : revenue, balance sheet and financial ratios
OPTIQUE JAVOUREZ is a French company
founded 22 years ago,
specialized in the sector Commerces de détail d'optique.
Based in GAP (05000),
this company of category PME
shows in 2023 a revenue of 1.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - OPTIQUE JAVOUREZ (SIREN 452565179)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
1 047 473 €
N/C
N/C
N/C
N/C
N/C
847 322 €
Net income
136 765 €
152 274 €
168 324 €
70 224 €
73 547 €
83 751 €
29 647 €
44 694 €
37 607 €
EBITDA
N/C
N/C
208 000 €
N/C
N/C
N/C
N/C
N/C
46 941 €
Net margin
N/C
N/C
16.1%
N/C
N/C
N/C
N/C
N/C
4.4%
Revenue and income statement
In 2025, OPTIQUE JAVOUREZ generates positive net income of 137 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 38 k€ -> 137 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
136 765 €
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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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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
75.716%
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
48.863%
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
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
18.174
34.607
25.259
14.503
4.392
101.041
74.215
63.329
75.716
Financial autonomy
48.921
47.493
49.231
57.913
61.339
41.119
43.927
52.364
48.863
Repayment capacity
0.773
None
None
None
None
None
2.343
None
None
Cash flow / Revenue
5.153%
None%
None%
None%
None%
None%
14.914%
None%
None%
Sector positioning
Debt ratio
75.722025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average
In 2025, the debt ratio of OPTIQUE JAVOUREZ (75.72) 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
48.86%2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Average
In 2025, the financial autonomy of OPTIQUE JAVOUREZ (48.9%) 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
2.34 years2023
2023
Q1: 0.04 years
Med: 1.1 years
Q3: 2.99 years
Average
In 2023, the repayment capacity of OPTIQUE JAVOUREZ (2.34) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 236.51. 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
236.512
Liquidity indicators evolution OPTIQUE JAVOUREZ
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
186.302
210.475
199.501
225.053
230.483
184.669
162.425
238.17
236.512
Interest coverage
1.327
None
None
None
None
None
1.525
None
None
Sector positioning
Liquidity ratio
236.512025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Average+19 pts over 3 years
In 2025, the liquidity ratio of OPTIQUE JAVOUREZ (236.51) 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
1.52x2023
2023
Q1: 0.0x
Med: 1.15x
Q3: 3.97x
Good
In 2023, the interest coverage of OPTIQUE JAVOUREZ (1.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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 JAVOUREZ
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
48 119 €
0 €
0 €
0 €
0 €
0 €
120 470 €
0 €
0 €
Inventory turnover (days)
33
0
0
0
0
0
25
0
0
Customer payment term (days)
3
0
0
0
0
0
6
0
0
Supplier payment term (days)
66
0
0
0
0
0
94
0
0
Positioning of OPTIQUE JAVOUREZ 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 JAVOUREZ is estimated at
506 498 €
(range 191 362€ - 746 188€).
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
191k€506k€746k€
506 498 €Range: 191 362€ - 746 188€
NAF 5 année 2025
Valuation method used
Net Income Multiple
136 765 €
×
3.7x
=506 499 €
Range: 191 363€ - 746 189€
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 JAVOUREZ with other companies in the same sector:
The revenue of OPTIQUE JAVOUREZ in 2023 is 1.0 M€.
Is OPTIQUE JAVOUREZ profitable?
Yes, OPTIQUE JAVOUREZ generated a net profit of 137 k€ in 2025.
Where is the headquarters of OPTIQUE JAVOUREZ ?
The headquarters of OPTIQUE JAVOUREZ is located in GAP (05000), in the department Hautes-Alpes.
Where to find the tax return of OPTIQUE JAVOUREZ ?
The tax return of OPTIQUE JAVOUREZ 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 JAVOUREZ operate?
OPTIQUE JAVOUREZ 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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