Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2005-01-01 (21 years)Status: ActiveBusiness sector: Autre imprimerie (labeur)Location: MORLAAS (64160), Pyrenees-Atlantiques
PERSPECTIVE : revenue, balance sheet and financial ratios
PERSPECTIVE is a French company
founded 21 years ago,
specialized in the sector Autre imprimerie (labeur).
Based in MORLAAS (64160),
this company of category PME
shows in 2021 a revenue of 238 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, PERSPECTIVE generates positive net income of 7 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 2 k€ -> 7 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
6 502 €
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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 30%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
30.426%
Financial autonomy (2024)
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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
67.289%
Solvency indicators evolution PERSPECTIVE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Debt ratio
112.692
94.501
72.828
93.456
80.338
39.421
33.373
30.426
Financial autonomy
41.025
47.068
50.079
44.837
49.121
59.8
65.821
67.289
Repayment capacity
60.041
87.636
9.828
None
20.738
2.437
None
None
Cash flow / Revenue
1.393%
0.932%
6.739%
None%
3.504%
14.216%
None%
None%
Sector positioning
Debt ratio
30.432024
2021
2023
2024
Q1: 5.12
Med: 26.51
Q3: 66.87
Average
In 2024, the debt ratio of PERSPECTIVE (30.43) 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
67.29%2024
2021
2023
2024
Q1: 25.34%
Med: 46.02%
Q3: 64.29%
Excellent
In 2024, the financial autonomy of PERSPECTIVE (67.3%) 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
2.44 years2021
2021
Q1: -0.0 years
Med: 0.67 years
Q3: 3.39 years
Average
In 2021, the repayment capacity of PERSPECTIVE (2.44) 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 234.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
234.472
Liquidity indicators evolution PERSPECTIVE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Liquidity ratio
327.523
405.207
248.201
251.84
263.313
170.908
231.004
234.472
Interest coverage
187.167
60.249
10.254
None
19.67
1.931
None
None
Sector positioning
Liquidity ratio
234.472024
2021
2023
2024
Q1: 152.31
Med: 225.93
Q3: 353.87
Good+21 pts over 3 years
In 2024, the liquidity ratio of PERSPECTIVE (234.47) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
1.93x2021
2021
Q1: 0.0x
Med: 0.54x
Q3: 3.69x
Good
In 2021, the interest coverage of PERSPECTIVE (1.9x) 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)
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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)
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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 PERSPECTIVE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Operating WCR
159 015 €
108 765 €
96 975 €
0 €
32 605 €
26 384 €
0 €
0 €
Inventory turnover (days)
12
14
9
0
9
4
0
0
Customer payment term (days)
80
70
114
0
69
67
0
0
Supplier payment term (days)
67
45
91
0
73
68
0
0
Positioning of PERSPECTIVE in its sector
Comparison with sector Autre imprimerie (labeur)
Valuation estimate
Based on 72 transactions of similar company sales
(all years),
the value of PERSPECTIVE is estimated at
46 287 €
(range 15 856€ - 102 976€).
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 value2024
72 tx
15k€46k€102k€
46 287 €Range: 15 856€ - 102 976€
NAF 5 all-time
Valuation method used
Net Income Multiple
6 502 €
×
7.1x
=46 288 €
Range: 15 857€ - 102 977€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 72 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 (Autre imprimerie (labeur))
Compare PERSPECTIVE with other companies in the same sector:
Yes, PERSPECTIVE generated a net profit of 7 k€ in 2024.
Where is the headquarters of PERSPECTIVE ?
The headquarters of PERSPECTIVE is located in MORLAAS (64160), in the department Pyrenees-Atlantiques.
Where to find the tax return of PERSPECTIVE ?
The tax return of PERSPECTIVE 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 PERSPECTIVE operate?
PERSPECTIVE operates in the sector Autre imprimerie (labeur) (NAF code 18.12Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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