SAINT JACQUES OPTIQUE : revenue, balance sheet and financial ratios

SAINT JACQUES OPTIQUE is a French company founded 12 years ago, specialized in the sector Commerces de détail d'optique. Based in COSNE-COURS-SUR-LOIRE (58200), this company of category PME shows in 2020 a revenue of 1.0 M€. 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 - SAINT JACQUES OPTIQUE (SIREN 801929100)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 1 005 218 € 1 270 207 € 1 224 372 € 1 236 116 € 1 289 475 €
Net income 51 525 € 62 941 € 38 158 € 71 445 € 180 510 € 47 372 € 150 472 € 219 367 € 199 869 € 243 630 €
EBITDA N/C N/C N/C N/C N/C 85 653 € 193 595 € 256 238 € 239 955 € 305 107 €
Net margin N/C N/C N/C N/C N/C 4.7% 11.8% 17.9% 16.2% 18.9%

Revenue and income statement

In 2025, SAINT JACQUES OPTIQUE generates positive net income of 52 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 244 k€ -> 52 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

51 525 €

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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 17%. 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 77%. 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

17.09%

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

77.142%

Asset age ratio (2025) ?
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

43.9%

Solvency indicators evolution
SAINT JACQUES OPTIQUE

Sector positioning

Debt ratio
17.09 2025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Good

In 2025, the debt ratio of SAINT JACQUES OPTIQUE (17.09) 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
77.14% 2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Excellent

In 2025, the financial autonomy of SAINT JACQUES OPTIQUE (77.1%) 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 342.51. 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

342.509

Liquidity indicators evolution
SAINT JACQUES OPTIQUE

Sector positioning

Liquidity ratio
342.51 2025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Good

In 2025, the liquidity ratio of SAINT JACQUES OPTIQUE (342.51) 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 (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
SAINT JACQUES OPTIQUE

Positioning of SAINT JACQUES OPTIQUE 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 SAINT JACQUES OPTIQUE is estimated at 190 818 € (range 72 094€ - 281 119€). 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 value 2025
83 tx
72k€ 190k€ 281k€
190 818 € Range: 72 094€ - 281 119€
NAF 5 année 2025

Valuation method used

Net Income Multiple
51 525 € × 3.7x = 190 819 €
Range: 72 094€ - 281 120€

Only this financial indicator is available for this company.

Valuation evolution

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 SAINT JACQUES OPTIQUE with other companies in the same sector:

Frequently asked questions about SAINT JACQUES OPTIQUE

What is the revenue of SAINT JACQUES OPTIQUE ?

The revenue of SAINT JACQUES OPTIQUE in 2020 is 1.0 M€.

Is SAINT JACQUES OPTIQUE profitable?

Yes, SAINT JACQUES OPTIQUE generated a net profit of 52 k€ in 2025.

Where is the headquarters of SAINT JACQUES OPTIQUE ?

The headquarters of SAINT JACQUES OPTIQUE is located in COSNE-COURS-SUR-LOIRE (58200), in the department Nievre.

Where to find the tax return of SAINT JACQUES OPTIQUE ?

The tax return of SAINT JACQUES OPTIQUE 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 SAINT JACQUES OPTIQUE operate?

SAINT JACQUES OPTIQUE 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.