OPTIQUE LAURY : revenue, balance sheet and financial ratios
OPTIQUE LAURY is a French company
founded 29 years ago,
specialized in the sector Commerces de détail d'optique.
Based in L'ARBRESLE (69210),
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 LAURY (SIREN 411891922)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
1 136 304 €
N/C
N/C
N/C
832 978 €
796 028 €
Net income
-6 610 €
-11 414 €
62 390 €
90 142 €
50 575 €
37 961 €
36 777 €
49 754 €
19 247 €
39 928 €
EBITDA
N/C
N/C
N/C
N/C
138 738 €
N/C
N/C
N/C
42 420 €
60 957 €
Net margin
N/C
N/C
N/C
N/C
4.5%
N/C
N/C
N/C
2.3%
5.0%
Revenue and income statement
In 2025, OPTIQUE LAURY records a net loss of 7 k€. This deficit will reduce equity on the balance sheet.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-6 610 €
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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 26%. 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 61%. 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
25.77%
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
60.731%
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
2020
2021
2022
2023
2024
2025
Debt ratio
79.248
104.891
60.159
43.4
85.708
56.638
38.38
27.483
20.298
25.77
Financial autonomy
42.257
38.55
46.449
52.752
45.938
50.061
60.201
65.831
68.106
60.731
Repayment capacity
3.968
6.641
None
None
None
2.12
None
None
None
None
Cash flow / Revenue
5.258%
4.495%
None%
None%
None%
9.722%
None%
None%
None%
None%
Sector positioning
Debt ratio
25.772025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average
In 2025, the debt ratio of OPTIQUE LAURY (25.77) 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
60.73%2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Good-16 pts over 3 years
In 2025, the financial autonomy of OPTIQUE LAURY (60.7%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 177.32. 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
177.322
Liquidity indicators evolution OPTIQUE LAURY
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
126.276
148.946
132.382
131.635
337.22
185.243
269.592
244.716
212.945
177.322
Interest coverage
11.077
8.437
None
None
None
1.359
None
None
None
None
Sector positioning
Liquidity ratio
177.322025
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 LAURY (177.32) 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 LAURY
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
131 361 €
147 662 €
0 €
0 €
0 €
178 627 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
57
57
0
0
0
43
0
0
0
0
Customer payment term (days)
9
9
0
0
0
1
0
0
0
0
Supplier payment term (days)
41
38
0
0
0
44
0
0
0
0
Positioning of OPTIQUE LAURY in its sector
Comparison with sector Commerces de détail d'optique
Similar companies (Commerces de détail d'optique)
Compare OPTIQUE LAURY with other companies in the same sector:
The headquarters of OPTIQUE LAURY is located in L'ARBRESLE (69210), in the department Rhone.
Where to find the tax return of OPTIQUE LAURY ?
The tax return of OPTIQUE LAURY 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 LAURY operate?
OPTIQUE LAURY 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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