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

Financial history - PERFECT LOISIRS (SIREN 331999870)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 2 547 714 € N/C 3 144 698 €
Net income 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 €
Net margin N/C N/C N/C N/C 4.4% N/C 6.5%

Revenue and income statement

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€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

288 511 €

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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 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.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

169.795%

Financial autonomy (2022) ?
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

30.847%

Asset age ratio (2022) ?
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

0.3%

Solvency indicators evolution
PERFECT LOISIRS

Sector positioning

Debt ratio
169.79 2022
2020
2021
2022
Q1: 0.18
Med: 24.07
Q3: 85.02
Average +39 pts over 3 years

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%
Med: 37.61%
Q3: 58.96%
Average -33 pts over 3 years

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.

Liquidity ratios

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.

Liquidity ratio (2022) ?
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

215.41

Liquidity indicators evolution
PERFECT LOISIRS

Sector positioning

Liquidity ratio
215.41 2022
2020
2021
2022
Q1: 147.02
Med: 229.34
Q3: 409.76
Average -29 pts over 3 years

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.

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: 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.

Operating WCR (2022) ?
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 (2022) ?
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

385 j

Supplier credit (2022) ?
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

278 j

Inventory turnover (2022) ?
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
PERFECT LOISIRS

Positioning of PERFECT LOISIRS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

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.

Valuation evolution

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.