Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
OPTIQUE PAUTONNIER : revenue, balance sheet and financial ratios
OPTIQUE PAUTONNIER is a French company
founded 40 years ago,
specialized in the sector Commerces de détail d'optique.
Based in L'ISLE-JOURDAIN (32600),
this company of category PME
shows in 2022 a revenue of 799 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - OPTIQUE PAUTONNIER (SIREN 338105398)
Indicator
2024
2023
2022
2021
2020
2019
2018
2016
Revenue
N/C
N/C
799 399 €
N/C
N/C
N/C
N/C
N/C
Net income
88 942 €
54 285 €
-16 881 €
-33 732 €
-18 876 €
1 081 €
8 154 €
28 963 €
EBITDA
N/C
N/C
10 676 €
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
-2.1%
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2024, OPTIQUE PAUTONNIER generates positive net income of 89 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 29 k€ -> 89 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
88 942 €
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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 16%. 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 53%. 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
16.101%
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
53.408%
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
2016
2018
2019
2020
2021
2022
2023
2024
Debt ratio
82.942
34.614
42.806
49.533
43.434
61.535
38.025
16.101
Financial autonomy
44.48
56.344
54.252
45.144
44.257
39.422
48.964
53.408
Repayment capacity
None
None
None
None
None
-21.287
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
-0.417%
None%
None%
Sector positioning
Debt ratio
16.12024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Good-24 pts over 3 years
In 2024, the debt ratio of OPTIQUE PAUTONNIER (16.10) 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
53.41%2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Good+13 pts over 3 years
In 2024, the financial autonomy of OPTIQUE PAUTONNIER (53.4%) 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
-21.29 years2022
2022
Q1: 0.01 years
Med: 1.19 years
Q3: 3.48 years
Excellent
In 2022, the repayment capacity of OPTIQUE PAUTONNIER (-21.29) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 196.80. 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
196.8
Liquidity indicators evolution OPTIQUE PAUTONNIER
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
201.188
245.98
232.0
211.763
177.535
153.158
202.19
196.8
Interest coverage
None
None
None
None
None
18.106
None
None
Sector positioning
Liquidity ratio
196.82024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Average+10 pts over 3 years
In 2024, the liquidity ratio of OPTIQUE PAUTONNIER (196.80) 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
18.11x2022
2022
Q1: 0.0x
Med: 1.09x
Q3: 3.87x
Excellent
In 2022, the interest coverage of OPTIQUE PAUTONNIER (18.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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 PAUTONNIER
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
165 412 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
55
0
0
Customer payment term (days)
0
0
0
0
0
8
0
0
Supplier payment term (days)
0
0
0
0
0
51
0
0
Positioning of OPTIQUE PAUTONNIER 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 PAUTONNIER is estimated at
216 710 €
(range 102 091€ - 672 231€).
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
102k€216k€672k€
216 710 €Range: 102 091€ - 672 231€
NAF 5 année 2024
Valuation method used
Net Income Multiple
88 942 €
×
2.4x
=216 711 €
Range: 102 092€ - 672 231€
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 PAUTONNIER with other companies in the same sector:
Frequently asked questions about OPTIQUE PAUTONNIER
What is the revenue of OPTIQUE PAUTONNIER ?
The revenue of OPTIQUE PAUTONNIER in 2022 is 799 k€.
Is OPTIQUE PAUTONNIER profitable?
Yes, OPTIQUE PAUTONNIER generated a net profit of 89 k€ in 2024.
Where is the headquarters of OPTIQUE PAUTONNIER ?
The headquarters of OPTIQUE PAUTONNIER is located in L'ISLE-JOURDAIN (32600), in the department Gers.
Where to find the tax return of OPTIQUE PAUTONNIER ?
The tax return of OPTIQUE PAUTONNIER 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 PAUTONNIER operate?
OPTIQUE PAUTONNIER 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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