Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2001-09-15 (24 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: LAMBALLE-ARMOR (22400), Cotes-d'Armor
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
OPTIQUE LEROY : revenue, balance sheet and financial ratios
OPTIQUE LEROY is a French company
founded 24 years ago,
specialized in the sector Commerces de détail d'optique.
Based in LAMBALLE-ARMOR (22400),
this company of category PME
shows in 2025 a net income positive of 147 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - OPTIQUE LEROY (SIREN 439387234)
Indicator
2025
2024
2023
2021
2018
2017
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
Net income
146 649 €
96 139 €
100 230 €
130 702 €
116 036 €
82 723 €
EBITDA
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
Revenue and income statement
In 2025, OPTIQUE LEROY generates positive net income of 147 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 83 k€ -> 147 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
146 649 €
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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 13%. 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 (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
13.212%
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
72.343%
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
2021
2023
2024
2025
Debt ratio
79.195
56.1
10.686
0.043
18.377
13.212
Financial autonomy
49.161
59.314
70.347
71.966
69.429
72.343
Repayment capacity
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
13.212025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Good+11 pts over 3 years
In 2025, the debt ratio of OPTIQUE LEROY (13.21) 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
72.34%2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Good
In 2025, the financial autonomy of OPTIQUE LEROY (72.3%) 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 324.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
324.461
Liquidity indicators evolution OPTIQUE LEROY
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2021
2023
2024
2025
Liquidity ratio
553.223
913.221
307.558
247.433
307.427
324.461
Interest coverage
None
None
None
None
None
None
Sector positioning
Liquidity ratio
324.462025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Good+17 pts over 3 years
In 2025, the liquidity ratio of OPTIQUE LEROY (324.46) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Positioning of OPTIQUE LEROY 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 LEROY is estimated at
543 103 €
(range 205 192€ - 800 115€).
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
205k€543k€800k€
543 103 €Range: 205 192€ - 800 115€
NAF 5 année 2025
Valuation method used
Net Income Multiple
146 649 €
×
3.7x
=543 103 €
Range: 205 193€ - 800 116€
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 LEROY with other companies in the same sector:
The revenue of OPTIQUE LEROY is not publicly disclosed (confidential accounts filed with INPI).
Is OPTIQUE LEROY profitable?
Yes, OPTIQUE LEROY generated a net profit of 147 k€ in 2025.
Where is the headquarters of OPTIQUE LEROY ?
The headquarters of OPTIQUE LEROY is located in LAMBALLE-ARMOR (22400), in the department Cotes-d'Armor.
Where to find the tax return of OPTIQUE LEROY ?
The tax return of OPTIQUE LEROY 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 LEROY operate?
OPTIQUE LEROY 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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