SUD-OPTIC : revenue, balance sheet and financial ratios

SUD-OPTIC is a French company founded 48 years ago, specialized in the sector Commerces de détail d'optique. Based in CASTELGINEST (31780), this company of category PME shows in 2023 a revenue of 2.1 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 - SUD-OPTIC (SIREN 314466665)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 2 093 799 € 1 903 203 € N/C N/C N/C N/C N/C 1 014 395 €
Net income 219 361 € 165 232 € 174 775 € 201 334 € 98 631 € 63 418 € 97 613 € 131 677 € 58 209 €
EBITDA N/C 299 746 € 320 435 € N/C N/C N/C N/C N/C 40 627 €
Net margin N/C 7.9% 9.2% N/C N/C N/C N/C N/C 5.7%

Revenue and income statement

In 2024, SUD-OPTIC generates positive net income of 219 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 58 k€ -> 219 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

219 361 €

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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 24%. 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 47%. 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

23.596%

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

47.402%

Asset age ratio (2024) ?
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

30.4%

Solvency indicators evolution
SUD-OPTIC

Sector positioning

Debt ratio
23.6 2024
2022
2023
2024
Q1: 6.25
Med: 24.6
Q3: 67.83
Good -21 pts over 3 years

In 2024, the debt ratio of SUD-OPTIC (23.60) 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
47.4% 2024
2022
2023
2024
Q1: 27.06%
Med: 52.86%
Q3: 69.46%
Average +7 pts over 3 years

In 2024, the financial autonomy of SUD-OPTIC (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.

Repayment capacity
0.71 years 2023
2022
2023
Q1: 0.04 years
Med: 1.1 years
Q3: 2.99 years
Good -12 pts over 2 years

In 2023, the repayment capacity of SUD-OPTIC (0.71) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 166.88. 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

166.883

Liquidity indicators evolution
SUD-OPTIC

Sector positioning

Liquidity ratio
166.88 2024
2022
2023
2024
Q1: 162.44
Med: 249.24
Q3: 376.94
Average -11 pts over 3 years

In 2024, the liquidity ratio of SUD-OPTIC (166.88) 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
0.39x 2023
2022
2023
Q1: 0.0x
Med: 1.15x
Q3: 3.97x
Average -8 pts over 2 years

In 2023, the interest coverage of SUD-OPTIC (0.4x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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
SUD-OPTIC

Positioning of SUD-OPTIC 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 SUD-OPTIC is estimated at 534 482 € (range 251 792€ - 1 657 948€). 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 2024
117 transactions
251k€ 534k€ 1657k€
534 482 € Range: 251 792€ - 1 657 948€
NAF 5 année 2024

Valuation method used

Net Income Multiple
219 361 € × 2.4x = 534 482 €
Range: 251 793€ - 1 657 949€

Only this financial indicator is available for this company.

Valuation evolution

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 SUD-OPTIC with other companies in the same sector:

Frequently asked questions about SUD-OPTIC

What is the revenue of SUD-OPTIC ?

The revenue of SUD-OPTIC in 2023 is 2.1 M€.

Is SUD-OPTIC profitable?

Yes, SUD-OPTIC generated a net profit of 219 k€ in 2024.

Where is the headquarters of SUD-OPTIC ?

The headquarters of SUD-OPTIC is located in CASTELGINEST (31780), in the department Haute-Garonne.

Where to find the tax return of SUD-OPTIC ?

The tax return of SUD-OPTIC 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 SUD-OPTIC operate?

SUD-OPTIC 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.