LE STUDIO PERSONNE N EST PARFAIT : revenue, balance sheet and financial ratios

LE STUDIO PERSONNE N EST PARFAIT is a French company founded 13 years ago, specialized in the sector Post-production de films cinématographiques, de vidéo et de programmes de télévision. Based in RENNES (35000), this company of category PME shows in 2024 a revenue of 1.5 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

Financial history - LE STUDIO PERSONNE N EST PARFAIT (SIREN 792248692)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 1 513 851 € 2 669 784 € 1 445 591 € 454 046 € 705 979 € 336 291 € 900 908 € 1 467 854 €
Net income 11 609 € 91 673 € 94 392 € -3 009 € 1 848 € 13 285 € 28 812 € 35 829 €
EBITDA 48 905 € 133 584 € 113 795 € 14 693 € 27 292 € 43 085 € 65 601 € 75 033 €
Net margin 0.8% 3.4% 6.5% -0.7% 0.3% 4.0% 3.2% 2.4%

Revenue and income statement

In 2024, LE STUDIO PERSONNE N EST PARFAIT achieves revenue of 1.5 M€. Revenue is growing positively over 8 years (CAGR: +0.4%). Significant drop of -43% vs 2022. After deducting consumption (0 €), gross margin stands at 1.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 49 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 0.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 513 851 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 513 851 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

48 905 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 684 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 609 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.2%

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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 44%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

1.462%

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

43.993%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

2.778%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.163

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

30.3%

Solvency indicators evolution
LE STUDIO PERSONNE N EST PARFAIT

Sector positioning

Debt ratio
1.46 2024
2021
2022
2024
Q1: 0.0
Med: 4.27
Q3: 37.56
Good

In 2024, the debt ratio of LE STUDIO PERSONNE N EST ... (1.46) 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
43.99% 2024
2021
2022
2024
Q1: 5.63%
Med: 41.58%
Q3: 63.71%
Good

In 2024, the financial autonomy of LE STUDIO PERSONNE N EST ... (44.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.16 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.49 years
Average +7 pts over 3 years

In 2024, the repayment capacity of LE STUDIO PERSONNE N EST ... (0.16) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 151.76. 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 5.9x. Operating income very largely covers interest expenses: high safety margin.

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

151.758

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

5.92

Liquidity indicators evolution
LE STUDIO PERSONNE N EST PARFAIT

Sector positioning

Liquidity ratio
151.76 2024
2021
2022
2024
Q1: 130.31
Med: 228.85
Q3: 453.39
Average

In 2024, the liquidity ratio of LE STUDIO PERSONNE N EST ... (151.76) 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
5.92x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.26x
Excellent

In 2024, the interest coverage of LE STUDIO PERSONNE N EST ... (5.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 168 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 280 days. Excellent situation: suppliers finance 112 days of the operating cycle (retail model). Overall, WCR represents 131 days of revenue, i.e. 550 k€ to permanently finance. Over 2016-2024, WCR increased by +610%, requiring additional financing.

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

549 664 €

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

168 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

280 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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

131 j

WCR and payment terms evolution
LE STUDIO PERSONNE N EST PARFAIT

Positioning of LE STUDIO PERSONNE N EST PARFAIT in its sector

Comparison with sector Post-production de films cinématographiques, de vidéo et de programmes de télévision

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of LE STUDIO PERSONNE N EST PARFAIT is estimated at 185 293 € (range 124 002€ - 417 524€). With an EBITDA of 48 905€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
88 tx
124k€ 185k€ 417k€
185 293 € Range: 124 002€ - 417 524€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
48 905 € × 1.4x
Estimation 70 027 €
27 481€ - 186 150€
Revenue Multiple 30%
1 513 851 € × 0.32x
Estimation 488 377 €
360 990€ - 1 048 101€
Net Income Multiple 20%
11 609 € × 1.6x
Estimation 18 835 €
9 827€ - 50 098€
How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Post-production de films cinématographiques, de vidéo et de programmes de télévision)

Compare LE STUDIO PERSONNE N EST PARFAIT with other companies in the same sector:

Voir toutes les statistiques du secteur Post-production de films cinématographiques, de vidéo et de programmes de télévision

Frequently asked questions about LE STUDIO PERSONNE N EST PARFAIT

What is the revenue of LE STUDIO PERSONNE N EST PARFAIT ?

The revenue of LE STUDIO PERSONNE N EST PARFAIT in 2024 is 1.5 M€.

Is LE STUDIO PERSONNE N EST PARFAIT profitable?

Yes, LE STUDIO PERSONNE N EST PARFAIT generated a net profit of 12 k€ in 2024.

Where is the headquarters of LE STUDIO PERSONNE N EST PARFAIT ?

The headquarters of LE STUDIO PERSONNE N EST PARFAIT is located in RENNES (35000), in the department Ille-et-Vilaine.

Where to find the tax return of LE STUDIO PERSONNE N EST PARFAIT ?

The tax return of LE STUDIO PERSONNE N EST PARFAIT 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 LE STUDIO PERSONNE N EST PARFAIT operate?

LE STUDIO PERSONNE N EST PARFAIT operates in the sector Post-production de films cinématographiques, de vidéo et de programmes de télévision (NAF code 59.12Z). See the 'Sector positioning' section above to compare the company with its competitors.