Employees: 21 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2001-12-01 (24 years)Status: ActiveBusiness sector: Enseignement secondaire généralLocation: BASSE-TERRE (97100), Guadeloupe
LES PERSEVERANTS : revenue, balance sheet and financial ratios
LES PERSEVERANTS is a French company
founded 24 years ago,
specialized in the sector Enseignement secondaire général.
Based in BASSE-TERRE (97100),
this company of category PME
shows in 2022 a revenue of 924 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LES PERSEVERANTS (SIREN 440110625)
Indicator
2024
2023
2022
2021
2020
2019
Revenue
N/C
N/C
924 310 €
913 475 €
N/C
821 526 €
Net income
72 244 €
4 166 €
141 208 €
209 586 €
74 238 €
9 639 €
EBITDA
N/C
N/C
102 269 €
231 396 €
N/C
15 351 €
Net margin
N/C
N/C
15.3%
22.9%
N/C
1.2%
Revenue and income statement
In 2024, LES PERSEVERANTS generates positive net income of 72 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2024: 10 k€ -> 72 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
72 244 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 82%. 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
0.005%
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
81.769%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2024
Debt ratio
29.521
15.528
5.081
1.449
0.016
0.005
Financial autonomy
30.772
38.346
57.822
74.002
77.437
81.769
Repayment capacity
1.774
None
0.108
0.137
None
None
Cash flow / Revenue
2.99%
None%
20.657%
5.95%
None%
None%
Sector positioning
Debt ratio
0.012024
2022
2023
2024
Q1: -18.41
Med: 1.78
Q3: 68.75
Good+22 pts over 3 years
In 2024, the debt ratio of LES PERSEVERANTS (0.01) 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
81.77%2024
2022
2023
2024
Q1: -3.0%
Med: 28.8%
Q3: 62.63%
Excellent+11 pts over 3 years
In 2024, the financial autonomy of LES PERSEVERANTS (81.8%) 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.
Repayment capacity
0.14 years2022
2022
Q1: 0.0 years
Med: 0.38 years
Q3: 2.58 years
Good
In 2022, the repayment capacity of LES PERSEVERANTS (0.14) 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 493.22. 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
493.22
Liquidity indicators evolution LES PERSEVERANTS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2021
2022
2023
2024
Liquidity ratio
140.401
128.083
206.626
326.09
0.0
493.22
Interest coverage
6.814
None
0.239
0.289
None
None
Sector positioning
Liquidity ratio
493.222024
2022
2023
2024
Q1: 77.17
Med: 168.13
Q3: 476.72
Excellent+18 pts over 3 years
In 2024, the liquidity ratio of LES PERSEVERANTS (493.22) 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.
Interest coverage
0.29x2022
2022
Q1: 0.0x
Med: 0.13x
Q3: 2.39x
Good
In 2022, the interest coverage of LES PERSEVERANTS (0.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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 LES PERSEVERANTS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2024
Operating WCR
169 382 €
0 €
-92 608 €
-35 105 €
0 €
0 €
Inventory turnover (days)
4
0
5
4
0
0
Customer payment term (days)
1
0
1
1
0
0
Supplier payment term (days)
176
0
79
13
0
0
Positioning of LES PERSEVERANTS in its sector
Comparison with sector Enseignement secondaire général
Valuation estimate
Based on 412 transactions of similar company sales
(all years),
the value of LES PERSEVERANTS is estimated at
276 989 €
(range 107 387€ - 1 028 916€).
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 value2024
412 transactions
107k€276k€1028k€
276 989 €Range: 107 387€ - 1 028 916€
Section all-time
Aggregated at NAF section level
Valuation method used
Net Income Multiple
72 244 €
×
3.8x
=276 990 €
Range: 107 388€ - 1 028 916€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 412 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 (Enseignement secondaire général)
Compare LES PERSEVERANTS with other companies in the same sector:
The revenue of LES PERSEVERANTS in 2022 is 924 k€.
Is LES PERSEVERANTS profitable?
Yes, LES PERSEVERANTS generated a net profit of 72 k€ in 2024.
Where is the headquarters of LES PERSEVERANTS ?
The headquarters of LES PERSEVERANTS is located in BASSE-TERRE (97100), in the department Guadeloupe.
Where to find the tax return of LES PERSEVERANTS ?
The tax return of LES PERSEVERANTS 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 LES PERSEVERANTS operate?
LES PERSEVERANTS operates in the sector Enseignement secondaire général (NAF code 85.31Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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