SIREN : 802231076
F2J OPTIQUE is a French company founded 11 years ago, specialized in the sector Commerces de détail d'optique. Based in LES HERBIERS (85500), this company of category PME shows in 2023 a revenue of 704 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
| Indicador | 2023 |
|---|---|
| Ingresos | 703 724 € |
| Resultado neto | 121 751 € |
| EBITDA | 168 142 € |
| Margen neto | 17.3% |
In 2023, F2J OPTIQUE achieves revenue of 704 k€. After deducting consumption (235 k€), gross margin stands at 469 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 168 k€, representing 23.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 122 k€, i.e. 17.3% of revenue. This profit can be retained or distributed to shareholders.
703 724 €
468 859 €
168 142 €
153 742 €
121 751 €
23.9%
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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
7.316%
84.35%
19.276%
0.312
34.1%
In 2023, the debt ratio of F2J OPTIQUE (7.32) 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.
In 2023, the financial autonomy of F2J OPTIQUE (84.3%) 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.
In 2023, the repayment capacity of F2J OPTIQUE (0.31) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 718.17. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.
718.173
0.626
In 2023, the liquidity ratio of F2J OPTIQUE (718.17) 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.
In 2023, the interest coverage of F2J OPTIQUE (0.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 50 days of revenue, i.e. 98 k€ to permanently finance.
98 268 €
5 j
29 j
49 j
50 j
Based on 100 transactions of similar company sales in 2023, the value of F2J OPTIQUE is estimated at 513 627 € (range 248 542€ - 1 097 274€). With an EBITDA of 168 142€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (conservative valuation). 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.
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This estimate is based on the analysis of 100 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare F2J OPTIQUE with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of F2J OPTIQUE in 2023 is 704 k€.
Yes, F2J OPTIQUE generated a net profit of 122 k€ in 2023.
The headquarters of F2J OPTIQUE is located in LES HERBIERS (85500), in the department Vendee.
The tax return of F2J 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).
F2J 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.