MANAGEMENT ET PERSPECTIVES : revenue, balance sheet and financial ratios

MANAGEMENT ET PERSPECTIVES is a French company founded 19 years ago, specialized in the sector Formation continue d'adultes. Based in SAINT-SYMPHORIEN-D'OZON (69360), this company of category PME shows in 2018 a revenue of 109 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 - MANAGEMENT ET PERSPECTIVES (SIREN 491984613)
Indicator 2018 2017 2016
Revenue 108 808 € 161 063 € 170 074 €
Net income 39 137 € -8 214 € 7 021 €
EBITDA 40 233 € -6 903 € 8 440 €
Net margin 36.0% -5.1% 4.1%

Revenue and income statement

In 2018, MANAGEMENT ET PERSPECTIVES achieves revenue of 109 k€. Revenue is declining over the period 2016-2018 (CAGR: -20.0%). Significant drop of -32% vs 2017. After deducting consumption (0 €), gross margin stands at 109 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 40 k€, representing 37.0% of revenue. Positive scissor effect: EBITDA margin improves by +41.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 39 k€, i.e. 36.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

108 808 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

108 808 €

EBITDA (2018) ?
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

40 233 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

39 983 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

39 137 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

37.0%

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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 8%. 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 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 36.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.513%

Financial autonomy (2018) ?
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

3.417%

Cash flow / Revenue (2018) ?
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

36.194%

Repayment capacity (2018) ?
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

0.0

Solvency indicators evolution
MANAGEMENT ET PERSPECTIVES

Sector positioning

Debt ratio
7.51 2018
2016
2017
2018
Q1: 0.0
Med: 4.6
Q3: 42.38
Average +27 pts over 3 years

In 2018, the debt ratio of MANAGEMENT ET PERSPECTIVES (7.51) 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
3.42% 2018
2016
2017
2018
Q1: 5.07%
Med: 32.22%
Q3: 60.74%
Average

In 2018, the financial autonomy of MANAGEMENT ET PERSPECTIVES (3.4%) 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 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 0.54 years
Excellent

In 2018, the repayment capacity of MANAGEMENT ET PERSPECTIVES (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 179.57. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

179.569

Interest coverage (2018) ?
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

0.0

Liquidity indicators evolution
MANAGEMENT ET PERSPECTIVES

Sector positioning

Liquidity ratio
179.57 2018
2016
2017
2018
Q1: 126.94
Med: 209.82
Q3: 365.84
Average +16 pts over 3 years

In 2018, the liquidity ratio of MANAGEMENT ET PERSPECTIVES (179.57) 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 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 0.57x
Average -50 pts over 3 years

In 2018, the interest coverage of MANAGEMENT ET PERSPECTIVES (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: 115 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 241 days. Excellent situation: suppliers finance 126 days of the operating cycle (retail model). Overall, WCR represents 51 days of revenue, i.e. 15 k€ to permanently finance. Over 2016-2018, WCR increased by +245%, requiring additional financing.

Operating WCR (2018) ?
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

15 315 €

Customer credit (2018) ?
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

115 j

Supplier credit (2018) ?
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

241 j

Inventory turnover (2018) ?
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 (2018) ?
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

51 j

WCR and payment terms evolution
MANAGEMENT ET PERSPECTIVES

Positioning of MANAGEMENT ET PERSPECTIVES in its sector

Comparison with sector Formation continue d'adultes

Valuation estimate

Based on 134 transactions of similar company sales (all years), the value of MANAGEMENT ET PERSPECTIVES is estimated at 78 272 € (range 28 274€ - 260 574€). With an EBITDA of 40 233€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2018
134 transactions
28k€ 78k€ 260k€
78 272 € Range: 28 274€ - 260 574€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
40 233 € × 2.2x
Estimation 87 232 €
31 610€ - 226 878€
Revenue Multiple 30%
108 808 € × 0.36x
Estimation 38 892 €
12 976€ - 76 042€
Net Income Multiple 20%
39 137 € × 2.9x
Estimation 114 944 €
42 883€ - 621 617€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 134 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 (Formation continue d'adultes)

Compare MANAGEMENT ET PERSPECTIVES with other companies in the same sector:

Voir toutes les statistiques du secteur Formation continue d'adultes

Frequently asked questions about MANAGEMENT ET PERSPECTIVES

What is the revenue of MANAGEMENT ET PERSPECTIVES ?

The revenue of MANAGEMENT ET PERSPECTIVES in 2018 is 109 k€.

Is MANAGEMENT ET PERSPECTIVES profitable?

Yes, MANAGEMENT ET PERSPECTIVES generated a net profit of 39 k€ in 2018.

Where is the headquarters of MANAGEMENT ET PERSPECTIVES ?

The headquarters of MANAGEMENT ET PERSPECTIVES is located in SAINT-SYMPHORIEN-D'OZON (69360), in the department Rhone.

Where to find the tax return of MANAGEMENT ET PERSPECTIVES ?

The tax return of MANAGEMENT ET PERSPECTIVES 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 MANAGEMENT ET PERSPECTIVES operate?

MANAGEMENT ET PERSPECTIVES operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.