PERSPECTIVES HOLDING : revenue, balance sheet and financial ratios

PERSPECTIVES HOLDING is a French company founded 7 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in CHARNAY-LES-MACON (71850), this company of category PME shows in 2024 a revenue of 30 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-07-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, PERSPECTIVES HOLDING posts positive profitability over the latest financial year. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - PERSPECTIVES HOLDING (SIREN 847517752)
Indicator 2024 2023 2022 2021
Revenue 30 000 € 30 000 € 40 000 € -48 400 €
Net income 144 215 € 159 410 € 143 221 € 18 197 €
EBITDA -8 471 € -18 026 € -34 512 € -92 811 €
Net margin 480.7% 531.4% 358.1% -37.6%

Revenue and income statement

In 2024, PERSPECTIVES HOLDING achieves revenue of 30 k€. Slight decline of 0% vs 2023. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -8 k€, representing -28.2% of revenue. Positive scissor effect: EBITDA margin improves by +31.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 144 k€, i.e. 480.7% 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

30 000 €

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

30 000 €

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

-8 471 €

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

-6 592 €

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

144 215 €

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

-28.2%

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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 90%. This ratio is less favorable than the sector median (11.3%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This ratio is slightly less favorable than the sector median (52.5%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.1 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.3 years) and warrants attention. Cash flow represents 481.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.9%).

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

89.65%

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

52.36%

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

481.36%

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

4.11

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

0.8%

Solvency indicators evolution
PERSPECTIVES HOLDING

Sector positioning

Debt ratio
89.65% 2024
Q1: 0.04%
Med: 11.28%
Q3: 50.67%
Watch -6 pts over 3 years

In 2024, the debt ratio of PERSPECTIVES HOLDING (89.7%) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
52.36% 2024
Q1: 30.43%
Med: 52.49%
Q3: 71.47%
Average +26 pts over 3 years

In 2024, the financial autonomy of PERSPECTIVES HOLDING (52.4%) 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
4.58 years 2023
Q1: 0.0 years
Med: 0.28 years
Q3: 2.22 years
Watch

In 2023, the repayment capacity of PERSPECTIVES HOLDING (4.58) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 37.29. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.7).

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

37.29

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

-108.52

Liquidity indicators evolution
PERSPECTIVES HOLDING

Sector positioning

Liquidity ratio
37.29 2024
Q1: 1.69
Med: 2.69
Q3: 4.36
Excellent +8 pts over 3 years

In 2024, the liquidity ratio of PERSPECTIVES HOLDING (37.29) 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
-108.52x 2024
Q1: 0.0x
Med: 1.52x
Q3: 11.8x
Watch +5 pts over 3 years

In 2024, the interest coverage of PERSPECTIVES HOLDING (-108.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 360 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The gap of 331 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 3628 days of revenue, i.e. 302 k€ to permanently finance. Between 2021 and 2024, WCR worsened by 4353 days of revenue, signaling an increased financing need.

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

302 334 €

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

360 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

29 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

3628 j

WCR and payment terms evolution
PERSPECTIVES HOLDING

Positioning of PERSPECTIVES HOLDING in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de minerais et métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 22 479€ to 225 718€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
22k€ 119k€ 225k€
119 075 € Range: 22 479€ - 225 718€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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) de minerais et métaux)

Compare PERSPECTIVES HOLDING with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de minerais et métaux

Top companies in Commerce de gros (commerce interentreprises) de minerais et métaux

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de minerais et métaux:

Top companies in Saone-et-Loire

Largest companies by revenue in the department Saone-et-Loire:

Voir le classement complet du département Saone-et-Loire

Frequently asked questions about PERSPECTIVES HOLDING

What is the revenue of PERSPECTIVES HOLDING ?

The revenue of PERSPECTIVES HOLDING in 2024 is 30 k€.

Is PERSPECTIVES HOLDING profitable?

Yes, PERSPECTIVES HOLDING generated a net profit of 144 k€ in 2024.

Where is the headquarters of PERSPECTIVES HOLDING ?

The headquarters of PERSPECTIVES HOLDING is located in CHARNAY-LES-MACON (71850), in the department Saone-et-Loire.

Where to find the tax return of PERSPECTIVES HOLDING ?

The tax return of PERSPECTIVES HOLDING 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 HOLDING operate?

PERSPECTIVES HOLDING operates in the sector Commerce de gros (commerce interentreprises) de minerais et métaux (NAF code 46.72Z). See the 'Sector positioning' section above to compare the company with its competitors.