The perfect participle is formed by using the present participle of the appropriate helping verb ( avoir = ayant, être = étant) and then adding the past participle. The perfect participle shows that one action was completed before another action took place:
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Ayant fini mon travail, je me suis détendue.
- Having finished my work, I relaxed.
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Étant parti de bonne heure, il est arrivé à l'heure.
- Having left early, he arrived on time.