ATOUT & PERSPECTIVE : revenue, balance sheet and financial ratios

ATOUT & PERSPECTIVE is a French company founded 22 years ago, specialized in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.. Based in LA ROCHE-SUR-YON (85000), this company of category PME shows in 2019 a revenue of 168 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ATOUT & PERSPECTIVE (SIREN 450195144)
Indicator 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 167 697 € 196 043 € N/C 195 742 €
Net income 0 € 0 € -25 578 € -23 327 € 26 719 € 14 125 €
EBITDA N/C N/C -31 115 € -15 851 € -171 937 € 16 958 €
Net margin N/C N/C -15.3% -11.9% N/C 7.2%

Revenue and income statement

In 2021, ATOUT & PERSPECTIVE records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 1%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.923%

Financial autonomy (2021) ?
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

0.36%

Asset age ratio (2021) ?
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

7.2%

Solvency indicators evolution
ATOUT & PERSPECTIVE

Sector positioning

Debt ratio
0.92 2021
2019
2020
2021
Q1: 0.0
Med: 8.63
Q3: 80.84
Good

In 2021, the debt ratio of ATOUT & PERSPECTIVE (0.92) 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
0.36% 2021
2019
2020
2021
Q1: 8.26%
Med: 40.93%
Q3: 73.55%
Average

In 2021, the financial autonomy of ATOUT & PERSPECTIVE (0.4%) 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
0.0 years 2019
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 1.03 years
Excellent

In 2019, the repayment capacity of ATOUT & PERSPECTIVE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 160.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

160.75

Liquidity indicators evolution
ATOUT & PERSPECTIVE

Sector positioning

Liquidity ratio
160.75 2021
2019
2020
2021
Q1: 132.89
Med: 276.82
Q3: 713.82
Average -45 pts over 3 years

In 2021, the liquidity ratio of ATOUT & PERSPECTIVE (160.75) 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
0.0x 2019
2019
Q1: 0.0x
Med: 0.0x
Q3: 0.84x
Average

In 2019, the interest coverage of ATOUT & PERSPECTIVE (0.0x) 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. Average customer payment term: 19991 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37303 days. Excellent situation: suppliers finance 17312 days of the operating cycle (retail model).

Operating WCR (2021) ?
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 (2021) ?
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

19991 j

Supplier credit (2021) ?
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

37303 j

Inventory turnover (2021) ?
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
ATOUT & PERSPECTIVE

Positioning of ATOUT & PERSPECTIVE in its sector

Comparison with sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Similar companies (Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.)

Compare ATOUT & PERSPECTIVE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Frequently asked questions about ATOUT & PERSPECTIVE

What is the revenue of ATOUT & PERSPECTIVE ?

The revenue of ATOUT & PERSPECTIVE in 2019 is 168 k€.

Is ATOUT & PERSPECTIVE profitable?

ATOUT & PERSPECTIVE recorded a net loss in 2019.

Where is the headquarters of ATOUT & PERSPECTIVE ?

The headquarters of ATOUT & PERSPECTIVE is located in LA ROCHE-SUR-YON (85000), in the department Vendee.

Where to find the tax return of ATOUT & PERSPECTIVE ?

The tax return of ATOUT & PERSPECTIVE 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 ATOUT & PERSPECTIVE operate?

ATOUT & PERSPECTIVE operates in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a. (NAF code 66.19B). See the 'Sector positioning' section above to compare the company with its competitors.