Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1993-04-01 (33 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: CHALON-SUR-SAONE (71100), Saone-et-Loire
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
OPTIQUE JF L'HOTE : revenue, balance sheet and financial ratios
OPTIQUE JF L'HOTE is a French company
founded 33 years ago,
specialized in the sector Commerces de détail d'optique.
Based in CHALON-SUR-SAONE (71100),
this company of category PME
shows in 2024 a net income positive of 18 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - OPTIQUE JF L'HOTE (SIREN 390975886)
Indicator
2024
2023
2022
2021
2020
2019
2017
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
18 337 €
64 479 €
68 730 €
70 596 €
111 557 €
137 308 €
130 852 €
EBITDA
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
Revenue and income statement
In 2024, OPTIQUE JF L'HOTE generates positive net income of 18 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 131 k€ -> 18 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
18 337 €
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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 15%. 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
15.496%
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
72.005%
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
2019
2020
2021
2022
2023
2024
Debt ratio
4.72
8.77
10.823
16.658
10.928
10.935
15.496
Financial autonomy
82.87
77.08
81.225
74.929
79.255
81.586
72.005
Repayment capacity
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
15.52024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Good+12 pts over 3 years
In 2024, the debt ratio of OPTIQUE JF L'HOTE (15.50) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
72.0%2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Excellent
In 2024, the financial autonomy of OPTIQUE JF L'HOTE (72.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 198.67. 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
198.668
Liquidity indicators evolution OPTIQUE JF L'HOTE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2019
2020
2021
2022
2023
2024
Liquidity ratio
216.071
209.767
299.206
260.489
246.867
294.411
198.668
Interest coverage
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
198.672024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Average-11 pts over 3 years
In 2024, the liquidity ratio of OPTIQUE JF L'HOTE (198.67) 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 (2024)
?
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 (2024)
?
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 (2024)
?
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 (2024)
?
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 JF L'HOTE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
Customer payment term (days)
75
76
91
116
2779
0
0
Supplier payment term (days)
156
295
107
202
126
0
0
Positioning of OPTIQUE JF L'HOTE 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 JF L'HOTE is estimated at
44 678 €
(range 21 048€ - 138 592€).
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
21k€44k€138k€
44 678 €Range: 21 048€ - 138 592€
NAF 5 année 2024
Valuation method used
Net Income Multiple
18 337 €
×
2.4x
=44 679 €
Range: 21 048€ - 138 593€
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 JF L'HOTE with other companies in the same sector:
Frequently asked questions about OPTIQUE JF L'HOTE
What is the revenue of OPTIQUE JF L'HOTE ?
The revenue of OPTIQUE JF L'HOTE is not publicly disclosed (confidential accounts filed with INPI).
Is OPTIQUE JF L'HOTE profitable?
Yes, OPTIQUE JF L'HOTE generated a net profit of 18 k€ in 2024.
Where is the headquarters of OPTIQUE JF L'HOTE ?
The headquarters of OPTIQUE JF L'HOTE is located in CHALON-SUR-SAONE (71100), in the department Saone-et-Loire.
Where to find the tax return of OPTIQUE JF L'HOTE ?
The tax return of OPTIQUE JF L'HOTE 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 JF L'HOTE operate?
OPTIQUE JF L'HOTE 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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