PERISCOPE CREATIONS : revenue, balance sheet and financial ratios

PERISCOPE CREATIONS is a French company founded 27 years ago, specialized in the sector Conseil en systèmes et logiciels informatiques. Based in COURNON-D'AUVERGNE (63800), this company of category PME shows in 2022 a revenue of 3.4 M€. 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 - PERISCOPE CREATIONS (SIREN 422233650)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 3 414 181 € 3 218 095 € 3 195 607 € 5 340 595 € 3 249 988 € 3 400 304 €
Net income 308 391 € 207 349 € 10 116 € 104 750 € 149 981 € 350 314 € -188 918 € -27 429 € 78 603 €
EBITDA N/C N/C N/C 119 421 € 165 937 € 307 399 € -154 396 € -53 165 € 75 749 €
Net margin N/C N/C N/C 3.1% 4.7% 11.0% -3.5% -0.8% 2.3%

Revenue and income statement

In 2025, PERISCOPE CREATIONS generates positive net income of 308 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 79 k€ -> 308 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

308 391 €

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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 10%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.405%

Financial autonomy (2025) ?
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

59.543%

Asset age ratio (2025) ?
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

40.3%

Solvency indicators evolution
PERISCOPE CREATIONS

Sector positioning

Debt ratio
10.4 2025
2023
2024
2025
Q1: 0.0
Med: 4.75
Q3: 28.97
Average -12 pts over 3 years

In 2025, the debt ratio of PERISCOPE CREATIONS (10.40) 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
59.54% 2025
2023
2024
2025
Q1: 9.04%
Med: 36.0%
Q3: 63.27%
Good +10 pts over 3 years

In 2025, the financial autonomy of PERISCOPE CREATIONS (59.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 249.46. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

249.458

Liquidity indicators evolution
PERISCOPE CREATIONS

Sector positioning

Liquidity ratio
249.46 2025
2023
2024
2025
Q1: 158.37
Med: 261.69
Q3: 503.25
Average +6 pts over 3 years

In 2025, the liquidity ratio of PERISCOPE CREATIONS (249.46) 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.

Operating WCR (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
PERISCOPE CREATIONS

Positioning of PERISCOPE CREATIONS in its sector

Comparison with sector Conseil en systèmes et logiciels informatiques

Valuation estimate

Based on 215 transactions of similar company sales (all years), the value of PERISCOPE CREATIONS is estimated at 454 954 € (range 196 595€ - 1 335 569€). 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 2025
215 transactions
196k€ 454k€ 1335k€
454 954 € Range: 196 595€ - 1 335 569€
NAF 5 all-time

Valuation method used

Net Income Multiple
308 391 € × 1.5x = 454 955 €
Range: 196 596€ - 1 335 569€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Conseil en systèmes et logiciels informatiques)

Compare PERISCOPE CREATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil en systèmes et logiciels informatiques

Frequently asked questions about PERISCOPE CREATIONS

What is the revenue of PERISCOPE CREATIONS ?

The revenue of PERISCOPE CREATIONS in 2022 is 3.4 M€.

Is PERISCOPE CREATIONS profitable?

Yes, PERISCOPE CREATIONS generated a net profit of 308 k€ in 2025.

Where is the headquarters of PERISCOPE CREATIONS ?

The headquarters of PERISCOPE CREATIONS is located in COURNON-D'AUVERGNE (63800), in the department Puy-de-Dome.

Where to find the tax return of PERISCOPE CREATIONS ?

The tax return of PERISCOPE CREATIONS 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 PERISCOPE CREATIONS operate?

PERISCOPE CREATIONS operates in the sector Conseil en systèmes et logiciels informatiques (NAF code 62.02A). See the 'Sector positioning' section above to compare the company with its competitors.