Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2014-04-02 (12 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: VIF (38450), Isere
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
OPTIQUE VAREL AKIAN : revenue, balance sheet and financial ratios
OPTIQUE VAREL AKIAN is a French company
founded 12 years ago,
specialized in the sector Commerces de détail d'optique.
Based in VIF (38450),
this company of category PME
shows in 2022 a revenue of 953 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - OPTIQUE VAREL AKIAN (SIREN 801442062)
Indicator
2025
2024
2023
2022
2021
Revenue
N/C
N/C
N/C
952 866 €
N/C
Net income
44 202 €
97 473 €
134 386 €
87 043 €
33 625 €
EBITDA
N/C
N/C
N/C
124 903 €
N/C
Net margin
N/C
N/C
N/C
9.1%
N/C
Revenue and income statement
In 2025, OPTIQUE VAREL AKIAN generates positive net income of 44 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2025: 34 k€ -> 44 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
44 202 €
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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 94%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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
93.94%
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
46.112%
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
2021
2022
2023
2024
2025
Debt ratio
236.668
132.853
88.917
83.699
93.94
Financial autonomy
22.297
30.248
42.812
49.832
46.112
Repayment capacity
None
3.051
None
None
None
Cash flow / Revenue
None%
9.071%
None%
None%
None%
Sector positioning
Debt ratio
93.942025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average
In 2025, the debt ratio of OPTIQUE VAREL AKIAN (93.94) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
46.11%2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Average-7 pts over 3 years
In 2025, the financial autonomy of OPTIQUE VAREL AKIAN (46.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 850.02. 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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2021
2022
2023
2024
2025
Liquidity ratio
393.667
325.202
510.308
1162.438
850.025
Interest coverage
None
0.89
None
None
None
Sector positioning
Liquidity ratio
850.022025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Excellent
In 2025, the liquidity ratio of OPTIQUE VAREL AKIAN (850.02) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
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 VAREL AKIAN
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
2022
2023
2024
2025
Operating WCR
0 €
21 849 €
0 €
0 €
0 €
Inventory turnover (days)
0
24
0
0
0
Customer payment term (days)
0
25
0
0
0
Supplier payment term (days)
0
28
0
0
0
Positioning of OPTIQUE VAREL AKIAN 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 VAREL AKIAN is estimated at
163 698 €
(range 61 847€ - 241 165€).
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
61k€163k€241k€
163 698 €Range: 61 847€ - 241 165€
NAF 5 année 2025
Valuation method used
Net Income Multiple
44 202 €
×
3.7x
=163 699 €
Range: 61 848€ - 241 166€
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 VAREL AKIAN with other companies in the same sector:
Frequently asked questions about OPTIQUE VAREL AKIAN
What is the revenue of OPTIQUE VAREL AKIAN ?
The revenue of OPTIQUE VAREL AKIAN in 2022 is 953 k€.
Is OPTIQUE VAREL AKIAN profitable?
Yes, OPTIQUE VAREL AKIAN generated a net profit of 44 k€ in 2025.
Where is the headquarters of OPTIQUE VAREL AKIAN ?
The headquarters of OPTIQUE VAREL AKIAN is located in VIF (38450), in the department Isere.
Where to find the tax return of OPTIQUE VAREL AKIAN ?
The tax return of OPTIQUE VAREL AKIAN 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 VAREL AKIAN operate?
OPTIQUE VAREL AKIAN 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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