OPTIQUE SARTRON : revenue, balance sheet and financial ratios

OPTIQUE SARTRON is a French company founded 26 years ago, specialized in the sector Commerces de détail d'optique. Based in CAUSSADE (82300), this company of category PME shows in 2017 a revenue of 789 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 SARTRON (SIREN 428736466)
Indicator 2022 2021 2020 2019 2017 2016
Revenue N/C N/C N/C N/C 789 339 € 754 208 €
Net income 79 099 € 94 028 € 38 353 € 86 686 € 2 484 € -21 950 €
EBITDA N/C N/C N/C N/C 27 302 € 48 451 €
Net margin N/C N/C N/C N/C 0.3% -2.9%

Revenue and income statement

In 2022, OPTIQUE SARTRON generates positive net income of 79 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

79 099 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 7%. 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 83%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.557%

Financial autonomy (2022) ?
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

82.969%

Asset age ratio (2022) ?
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

4.5%

Solvency indicators evolution
OPTIQUE SARTRON

Sector positioning

Debt ratio
6.56 2022
2020
2021
2022
Q1: 10.37
Med: 34.19
Q3: 87.48
Excellent -20 pts over 3 years

In 2022, the debt ratio of OPTIQUE SARTRON (6.56) 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
82.97% 2022
2020
2021
2022
Q1: 28.09%
Med: 50.24%
Q3: 67.44%
Excellent

In 2022, the financial autonomy of OPTIQUE SARTRON (83.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 333.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

333.615

Liquidity indicators evolution
OPTIQUE SARTRON

Sector positioning

Liquidity ratio
333.62 2022
2020
2021
2022
Q1: 170.76
Med: 259.65
Q3: 390.95
Good -11 pts over 3 years

In 2022, the liquidity ratio of OPTIQUE SARTRON (333.62) 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.

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 (2022) ?
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 (2022) ?
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 (2022) ?
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 (2022) ?
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 SARTRON

Positioning of OPTIQUE SARTRON in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 109 transactions of similar company sales in 2022, the value of OPTIQUE SARTRON is estimated at 220 627 € (range 103 517€ - 532 920€). 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 2022
109 transactions
103k€ 220k€ 532k€
220 627 € Range: 103 517€ - 532 920€
NAF 5 année 2022

Valuation method used

Net Income Multiple
79 099 € × 2.8x = 220 628 €
Range: 103 518€ - 532 920€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 SARTRON with other companies in the same sector:

Frequently asked questions about OPTIQUE SARTRON

What is the revenue of OPTIQUE SARTRON ?

The revenue of OPTIQUE SARTRON in 2017 is 789 k€.

Is OPTIQUE SARTRON profitable?

Yes, OPTIQUE SARTRON generated a net profit of 79 k€ in 2022.

Where is the headquarters of OPTIQUE SARTRON ?

The headquarters of OPTIQUE SARTRON is located in CAUSSADE (82300), in the department Tarn-et-Garonne.

Where to find the tax return of OPTIQUE SARTRON ?

The tax return of OPTIQUE SARTRON 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 SARTRON operate?

OPTIQUE SARTRON 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.