Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SHIVA OPTIQUE : revenue, balance sheet and financial ratios

SHIVA OPTIQUE is a French company founded 3 years ago, specialized in the sector Commerces de détail d'optique. Based in LE ROBERT (97231), this company of category PME shows in 2025 a net income positive of 459 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 - SHIVA OPTIQUE (SIREN 949417646)
Indicator 2025 2024
Revenue N/C N/C
Net income 459 026 € 243 584 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2025, SHIVA OPTIQUE generates positive net income of 459 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2024-2025: 244 k€ -> 459 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

459 026 €

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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 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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

60.838%

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

47.409%

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

74.4%

Solvency indicators evolution
SHIVA OPTIQUE

Sector positioning

Debt ratio
60.84 2025
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Average

In 2025, the debt ratio of SHIVA OPTIQUE (60.84) 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
47.41% 2025
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Average +9 pts over 2 years

In 2025, the financial autonomy of SHIVA OPTIQUE (47.4%) 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 270.31. 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

270.31

Liquidity indicators evolution
SHIVA OPTIQUE

Sector positioning

Liquidity ratio
270.31 2025
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Good +19 pts over 2 years

In 2025, the liquidity ratio of SHIVA OPTIQUE (270.31) 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.

Positioning of SHIVA 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 SHIVA OPTIQUE is estimated at 1 699 967 € (range 642 273€ - 2 504 441€). 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
642k€ 1699k€ 2504k€
1 699 967 € Range: 642 273€ - 2 504 441€
NAF 5 année 2025

Valuation method used

Net Income Multiple
459 026 € × 3.7x = 1 699 968 €
Range: 642 274€ - 2 504 442€

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 SHIVA OPTIQUE with other companies in the same sector:

Frequently asked questions about SHIVA OPTIQUE

What is the revenue of SHIVA OPTIQUE ?

The revenue of SHIVA OPTIQUE is not publicly disclosed (confidential accounts filed with INPI).

Is SHIVA OPTIQUE profitable?

Yes, SHIVA OPTIQUE generated a net profit of 459 k€ in 2025.

Where is the headquarters of SHIVA OPTIQUE ?

The headquarters of SHIVA OPTIQUE is located in LE ROBERT (97231), in the department Martinique.

Where to find the tax return of SHIVA OPTIQUE ?

The tax return of SHIVA 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 SHIVA OPTIQUE operate?

SHIVA 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.