Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

OPTIQUE LUPUS : revenue, balance sheet and financial ratios

OPTIQUE LUPUS is a French company founded 30 years ago, specialized in the sector Commerces de détail d'optique. Based in MONTIGNY-LES-METZ (57950), this company of category PME shows in 2021 a net income positive of 262 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - OPTIQUE LUPUS (SIREN 402377261)
Indicator 2021
Revenue N/C
Net income 261 501 €
EBITDA N/C
Net margin N/C

Revenue and income statement

En 2021, OPTIQUE LUPUS genera un resultado neto positivo de 262 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

261 501 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 0%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 63%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.124%

Financial autonomy (2021) ?
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

62.616%

Asset age ratio (2021) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

5.9%

Solvency indicators evolution
OPTIQUE LUPUS

Sector positioning

Ratio de endeudamiento
0.12 2021
2021
Q1: 11.81
Med: 37.68
Q3: 95.53
Excelente

En 2021, el ratio de endeudamiento de OPTIQUE LUPUS (0.12) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
62.62% 2021
2021
Q1: 27.89%
Med: 48.8%
Q3: 65.49%
Bueno

En 2021, el autonomía financiera de OPTIQUE LUPUS (62.6%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Liquidity ratios

El ratio de liquidez se sitúa en 254.05. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2021) ?
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

254.053

Liquidity indicators evolution
OPTIQUE LUPUS

Sector positioning

Ratio de liquidez
254.05 2021
2021
Q1: 181.19
Med: 267.26
Q3: 375.48
Average

En 2021, el ratio de liquidez de OPTIQUE LUPUS (254.05) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 115 días. Plazo proveedores: 280 días. Excelente situación: los proveedores financian 165 días del ciclo operativo.

Operating WCR (2021) ?
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 (2021) ?
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

115 j

Supplier credit (2021) ?
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

280 j

Inventory turnover (2021) ?
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 LUPUS

Positioning of OPTIQUE LUPUS in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 105 transactions of similar company sales in 2021, the value of OPTIQUE LUPUS is estimated at 682 318 € (range 262 513€ - 2 432 605€). 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 value 2021
105 transactions
262k€ 682k€ 2432k€
682 318 € Range: 262 513€ - 2 432 605€
NAF 5 année 2021

Valuation method used

Net Income Multiple
261 501 € × 2.6x = 682 319 €
Range: 262 514€ - 2 432 606€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 105 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 LUPUS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail d'optique

Frequently asked questions about OPTIQUE LUPUS

What is the revenue of OPTIQUE LUPUS ?

The revenue of OPTIQUE LUPUS is not publicly disclosed (confidential accounts filed with INPI).

Is OPTIQUE LUPUS profitable?

Yes, OPTIQUE LUPUS generated a net profit of 262 k€ in 2021.

Where is the headquarters of OPTIQUE LUPUS ?

The headquarters of OPTIQUE LUPUS is located in MONTIGNY-LES-METZ (57950), in the department Moselle.

Where to find the tax return of OPTIQUE LUPUS ?

The tax return of OPTIQUE LUPUS 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 LUPUS operate?

OPTIQUE LUPUS 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.