SIREN : 441947306
PERSPECTIVES is a French company founded 24 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in NICE (06000), this company of category PME shows in 2019 a revenue of 447 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2019 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 446 855 € | 475 105 € | 475 824 € |
| Net income | 23 952 € | 18 279 € | 19 060 € |
| EBITDA | 28 088 € | 17 856 € | 30 773 € |
| Net margin | 5.4% | 3.8% | 4.0% |
In 2019, PERSPECTIVES achieves revenue of 447 k€. Activity remains stable over the period (CAGR: -2.1%). Slight decline of -6% vs 2017. After deducting consumption (247 k€), gross margin stands at 200 k€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 6.3% of revenue. Positive scissor effect: EBITDA margin improves by +2.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 5.4% of revenue. This profit can be retained or distributed to shareholders.
446 855 €
200 048 €
28 088 €
27 515 €
23 952 €
6.3%
The debt ratio (= Financial debt / Equity x 100) stands at 211%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
210.547%
27.196%
5.731%
1.91
0.9%
In 2019, the debt ratio of PERSPECTIVES (210.55) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2019, the financial autonomy of PERSPECTIVES (27.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2019, the repayment capacity of PERSPECTIVES (1.91) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 97.09. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 10.4x. Operating income very largely covers interest expenses: high safety margin.
97.093
10.375
In 2019, the liquidity ratio of PERSPECTIVES (97.09) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2019, the interest coverage of PERSPECTIVES (10.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 82 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. The gap of 60 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 141 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-10 days): operations structurally generate cash. Notable WCR improvement over the period (-195%), freeing up cash.
-12 284 €
82 j
22 j
141 j
-10 j
Based on 93 transactions of similar company sales
in 2019,
the value of PERSPECTIVES is estimated at
100 364 €
(range 61 723€ - 183 878€).
With an EBITDA of 28 088€, the sector multiple of 3.4x is applied.
The price/revenue ratio is 0.20x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 93 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare PERSPECTIVES with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer
The revenue of PERSPECTIVES in 2019 is 447 k€.
Yes, PERSPECTIVES generated a net profit of 24 k€ in 2019.
The headquarters of PERSPECTIVES is located in NICE (06000), in the department Alpes-Maritimes.
The tax return of 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).
PERSPECTIVES operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.