OPTIQUE MATIGNON : revenue, balance sheet and financial ratios
OPTIQUE MATIGNON is a French company
founded 47 years ago,
specialized in the sector Commerces de détail d'optique.
Based in MONTCEAU-LES-MINES (71300),
this company of category PME
shows in 2023 a revenue of 1.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - OPTIQUE MATIGNON (SIREN 315985424)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
Revenue
N/C
N/C
1 062 649 €
1 114 732 €
1 039 060 €
947 474 €
N/C
N/C
N/C
Net income
93 614 €
198 811 €
209 549 €
241 974 €
230 032 €
172 220 €
209 366 €
186 151 €
207 673 €
EBITDA
N/C
N/C
287 323 €
348 035 €
339 487 €
243 467 €
N/C
N/C
N/C
Net margin
N/C
N/C
19.7%
21.7%
22.1%
18.2%
N/C
N/C
N/C
Revenue and income statement
In 2025, OPTIQUE MATIGNON generates positive net income of 94 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 208 k€ -> 94 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
93 614 €
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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 6%. 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 65%. 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
5.694%
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
65.111%
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
18.131
4.82
3.728
16.927
29.86
8.297
11.874
2.825
5.694
Financial autonomy
61.58
70.265
74.917
72.48
61.805
76.359
78.412
83.285
65.111
Repayment capacity
None
None
None
0.456
0.672
0.213
0.356
None
None
Cash flow / Revenue
None%
None%
None%
19.875%
24.542%
23.089%
20.823%
None%
None%
Sector positioning
Debt ratio
5.692025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Excellent
In 2025, the debt ratio of OPTIQUE MATIGNON (5.69) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
65.11%2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Good-13 pts over 3 years
In 2025, the financial autonomy of OPTIQUE MATIGNON (65.1%) 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.
Repayment capacity
0.36 years2023
2023
Q1: 0.04 years
Med: 1.1 years
Q3: 2.99 years
Good
In 2023, the repayment capacity of OPTIQUE MATIGNON (0.36) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 238.97. 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
238.965
Liquidity indicators evolution OPTIQUE MATIGNON
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
252.9
250.409
304.795
387.512
369.241
427.314
615.069
527.12
238.965
Interest coverage
None
None
None
0.169
0.184
0.142
0.144
None
None
Sector positioning
Liquidity ratio
238.972025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Average-31 pts over 3 years
In 2025, the liquidity ratio of OPTIQUE MATIGNON (238.97) 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
0.14x2023
2023
Q1: 0.0x
Med: 1.15x
Q3: 3.97x
Average
In 2023, the interest coverage of OPTIQUE MATIGNON (0.1x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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 MATIGNON
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
0 €
0 €
247 802 €
183 363 €
143 979 €
101 908 €
0 €
0 €
Inventory turnover (days)
0
0
0
47
45
41
43
0
0
Customer payment term (days)
0
0
0
1
5
2
3
0
0
Supplier payment term (days)
0
0
0
42
68
58
35
0
0
Positioning of OPTIQUE MATIGNON 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 MATIGNON is estimated at
346 692 €
(range 130 985€ - 510 757€).
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
130k€346k€510k€
346 692 €Range: 130 985€ - 510 757€
NAF 5 année 2025
Valuation method used
Net Income Multiple
93 614 €
×
3.7x
=346 692 €
Range: 130 986€ - 510 757€
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 MATIGNON with other companies in the same sector:
The revenue of OPTIQUE MATIGNON in 2023 is 1.1 M€.
Is OPTIQUE MATIGNON profitable?
Yes, OPTIQUE MATIGNON generated a net profit of 94 k€ in 2025.
Where is the headquarters of OPTIQUE MATIGNON ?
The headquarters of OPTIQUE MATIGNON is located in MONTCEAU-LES-MINES (71300), in the department Saone-et-Loire.
Where to find the tax return of OPTIQUE MATIGNON ?
The tax return of OPTIQUE MATIGNON 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 MATIGNON operate?
OPTIQUE MATIGNON 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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