PERSPECTIVES EVOLUTION : revenue, balance sheet and financial ratios

PERSPECTIVES EVOLUTION is a French company founded 21 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in PLOUHARNEL (56340), this company of category PME shows in 2024 a revenue of 56 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 - PERSPECTIVES EVOLUTION (SIREN 481455376)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 56 166 € 44 590 € 21 148 € N/C N/C 2 000 € 6 000 € 6 840 € 9 360 € 9 360 €
Net income 3 024 848 € 298 791 € 724 413 € 293 069 € 408 620 € 201 € 304 292 € 727 091 € 124 548 € -654 921 €
EBITDA -265 455 € -32 045 € -103 916 € -31 117 € -25 050 € -14 719 € 1 498 € -3 028 € 5 316 € -1 092 €
Net margin 5385.5% 670.1% 3425.4% N/C N/C 10.1% 5071.5% 10630.0% 1330.6% -6997.0%

Revenue and income statement

In 2024, PERSPECTIVES EVOLUTION achieves revenue of 56 k€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +22.0%. Vs 2023, growth of +26% (45 k€ -> 56 k€). After deducting consumption (0 €), gross margin stands at 56 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 -265 k€, representing -472.6% of revenue. Warning negative scissor effect: despite revenue change (+26%), EBITDA varies by -728%, reducing margin by 400.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.0 M€, i.e. 5385.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

56 166 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

56 166 €

EBITDA (2024) ?
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

-265 455 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-297 575 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 024 848 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-472.6%

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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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5444.5% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.62%

Financial autonomy (2024) ?
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

8.285%

Cash flow / Revenue (2024) ?
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

5444.458%

Repayment capacity (2024) ?
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

0.201

Asset age ratio (2024) ?
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

92.6%

Solvency indicators evolution
PERSPECTIVES EVOLUTION

Sector positioning

Debt ratio
9.62 2024
2022
2023
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Good -12 pts over 3 years

In 2024, the debt ratio of PERSPECTIVES EVOLUTION (9.62) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
8.29% 2024
2022
2023
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Average

In 2024, the financial autonomy of PERSPECTIVES EVOLUTION (8.3%) 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
0.2 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.15 years
Q3: 4.69 years
Average -6 pts over 3 years

In 2024, the repayment capacity of PERSPECTIVES EVOLUTION (0.20) 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 7805.78. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

7805.778

Interest coverage (2024) ?
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

-10.598

Liquidity indicators evolution
PERSPECTIVES EVOLUTION

Sector positioning

Liquidity ratio
7805.78 2024
2022
2023
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Excellent +25 pts over 3 years

In 2024, the liquidity ratio of PERSPECTIVES EVOLUTION (7805.78) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-10.6x 2024
2022
2023
2024
Q1: -144.56x
Med: -8.16x
Q3: 0.0x
Average +25 pts over 3 years

In 2024, the interest coverage of PERSPECTIVES EVOLUTION (-10.6x) 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: 15 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 8 days. The company must finance 7 days of gap between collections and payments. Overall, WCR represents 3742 days of revenue, i.e. 584 k€ to permanently finance. Over 2015-2024, WCR increased by +101%, requiring additional financing.

Operating WCR (2024) ?
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

583 849 €

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

15 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

8 j

Inventory turnover (2024) ?
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 (2024) ?
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

3742 j

WCR and payment terms evolution
PERSPECTIVES EVOLUTION

Positioning of PERSPECTIVES EVOLUTION in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 3 414 183€ to 23 476 931€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3414k€ 15728k€ 23476k€
15 728 342 € Range: 3 414 183€ - 23 476 931€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Fonds de placement et entités financières similaires)

Compare PERSPECTIVES EVOLUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about PERSPECTIVES EVOLUTION

What is the revenue of PERSPECTIVES EVOLUTION ?

The revenue of PERSPECTIVES EVOLUTION in 2024 is 56 k€.

Is PERSPECTIVES EVOLUTION profitable?

Yes, PERSPECTIVES EVOLUTION generated a net profit of 3.0 M€ in 2024.

Where is the headquarters of PERSPECTIVES EVOLUTION ?

The headquarters of PERSPECTIVES EVOLUTION is located in PLOUHARNEL (56340), in the department Morbihan.

Where to find the tax return of PERSPECTIVES EVOLUTION ?

The tax return of PERSPECTIVES EVOLUTION 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 PERSPECTIVES EVOLUTION operate?

PERSPECTIVES EVOLUTION operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.