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321 PERFORM DEVELOPPEMENT : revenue, balance sheet and financial ratios

321 PERFORM DEVELOPPEMENT is a French company founded 7 years ago, specialized in the sector Enseignement de disciplines sportives et d'activités de loisirs. Based in ALEX (74290), this company of category PME shows in 2024 a net income positive of 267 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - 321 PERFORM DEVELOPPEMENT (SIREN 841773054)
Indicator 2024 2023 2022 2021
Revenue N/C N/C N/C N/C
Net income 266 580 € 40 378 € 34 037 € 36 876 €
EBITDA N/C N/C N/C N/C
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2024, 321 PERFORM DEVELOPPEMENT generates positive net income of 267 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2021-2024: 37 k€ -> 267 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

266 580 €

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Chart evolution

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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 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

48.25%

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

43.999%

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

52.0%

Solvency indicators evolution
321 PERFORM DEVELOPPEMENT

Sector positioning

Debt ratio
48.25 2024
2022
2023
2024
Q1: 0.0
Med: 10.53
Q3: 77.16
Average +6 pts over 3 years

In 2024, the debt ratio of 321 PERFORM DEVELOPPEMENT (48.25) 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
44.0% 2024
2022
2023
2024
Q1: 0.0%
Med: 16.96%
Q3: 49.78%
Good +20 pts over 3 years

In 2024, the financial autonomy of 321 PERFORM DEVELOPPEMENT (44.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 317.19. 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

317.186

Liquidity indicators evolution
321 PERFORM DEVELOPPEMENT

Sector positioning

Liquidity ratio
317.19 2024
2022
2023
2024
Q1: 88.63
Med: 182.89
Q3: 416.75
Good +21 pts over 3 years

In 2024, the liquidity ratio of 321 PERFORM DEVELOPPEMENT (317.19) 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.

Positioning of 321 PERFORM DEVELOPPEMENT in its sector

Comparison with sector Enseignement de disciplines sportives et d'activités de loisirs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 1 819 180€ to 5 592 374€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1819k€ 3723k€ 5592k€
3 723 778 € Range: 1 819 180€ - 5 592 374€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Enseignement de disciplines sportives et d'activités de loisirs)

Compare 321 PERFORM DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Enseignement de disciplines sportives et d'activités de loisirs

Frequently asked questions about 321 PERFORM DEVELOPPEMENT

What is the revenue of 321 PERFORM DEVELOPPEMENT ?

The revenue of 321 PERFORM DEVELOPPEMENT is not publicly disclosed (confidential accounts filed with INPI).

Is 321 PERFORM DEVELOPPEMENT profitable?

Yes, 321 PERFORM DEVELOPPEMENT generated a net profit of 267 k€ in 2024.

Where is the headquarters of 321 PERFORM DEVELOPPEMENT ?

The headquarters of 321 PERFORM DEVELOPPEMENT is located in ALEX (74290), in the department Haute-Savoie.

Where to find the tax return of 321 PERFORM DEVELOPPEMENT ?

The tax return of 321 PERFORM DEVELOPPEMENT 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 321 PERFORM DEVELOPPEMENT operate?

321 PERFORM DEVELOPPEMENT operates in the sector Enseignement de disciplines sportives et d'activités de loisirs (NAF code 85.51Z). See the 'Sector positioning' section above to compare the company with its competitors.