PERFECT LOISIRS : revenue, balance sheet and financial ratios

PERFECT LOISIRS is a French company founded 41 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in PARIS (75016), this company of category PME shows in 2018 a revenue of 2.5 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

Historique financier - PERFECT LOISIRS (SIREN 331999870)
Kennzahl 2022 2021 2020 2019 2018 2017 2016
Umsatz N/C N/C N/C N/C 2 547 714 € N/C 3 144 698 €
Nettoergebnis 288 511 € 214 016 € 211 411 € 115 823 € 112 694 € 171 265 € 204 444 €
EBITDA N/C N/C N/C N/C 2 547 714 € N/C 3 144 698 €
Nettomarge N/C N/C N/C N/C 4.4% N/C 6.5%

Umsatz und Gewinn- und Verlustrechnung

In 2022, PERFECT LOISIRS generates positive net income of 289 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2022: 204 k€ -> 289 k€.

Nettoergebnis (2022) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

288 511 €

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 170%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory.

Verschuldungsgrad (2022) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

169.795%

Finanzielle Autonomie (2022) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

30.847%

Anlagenaltersquote (2022) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

0.3%

Entwicklung der Solvenzkennzahlen
PERFECT LOISIRS

Positionnement sectoriel

Debt ratio
169.79 2022
2020
2021
2022
Q1: 0.18
Méd: 24.07
Q3: 85.02
Average +39 pts über 3 Jahre

In 2022, the debt ratio of PERFECT LOISIRS (169.79) 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
30.85% 2022
2020
2021
2022
Q1: 16.57%
Méd: 37.61%
Q3: 58.96%
Average -33 pts über 3 Jahre

In 2022, the financial autonomy of PERFECT LOISIRS (30.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 215.41. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquiditätsquote (2022) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

215.41

Entwicklung der Liquiditätskennzahlen
PERFECT LOISIRS

Positionnement sectoriel

Liquidity ratio
215.41 2022
2020
2021
2022
Q1: 147.02
Méd: 229.34
Q3: 409.76
Average -29 pts über 3 Jahre

In 2022, the liquidity ratio of PERFECT LOISIRS (215.41) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 385 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 278 days. The gap of 107 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

Operatives Working Capital (2022) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

0 €

Kundenforderungen (2022) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

385 j

Lieferantenverbindlichkeiten (2022) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

278 j

Lagerumschlag (2022) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Entwicklung des Working Capital und der Zahlungsfristen
PERFECT LOISIRS

Positionnement de PERFECT LOISIRS dans son secteur

Vergleich mit der Branche Commerce de gros (commerce interentreprises) d'autres biens domestiques

Bewertungsschätzung

Based on 145 transactions of similar company sales (all years), the value of PERFECT LOISIRS is estimated at 958 126 € (range 192 626€ - 1 713 190€). 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 2022
145 transactions
192k€ 958k€ 1713k€
958 126 € Range: 192 626€ - 1 713 190€
NAF 5 all-time

Valuation method used

Net Income Multiple
288 511 € × 3.3x = 958 126 €
Range: 192 627€ - 1 713 190€

Only this financial indicator is available for this company.

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 145 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 (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare PERFECT LOISIRS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about PERFECT LOISIRS

What is the revenue of PERFECT LOISIRS ?

The revenue of PERFECT LOISIRS in 2018 is 2.5 M€.

Is PERFECT LOISIRS profitable?

Yes, PERFECT LOISIRS generated a net profit of 289 k€ in 2022.

Where is the headquarters of PERFECT LOISIRS ?

The headquarters of PERFECT LOISIRS is located in PARIS (75016), in the department Paris.

Where to find the tax return of PERFECT LOISIRS ?

The tax return of PERFECT LOISIRS 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 PERFECT LOISIRS operate?

PERFECT LOISIRS operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.